The Not-for-Profit Sector

Katz, Robert D.

doi:10.3905/jpe.2005.490429

Cited by 7 publications

(2 citation statements)

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“…In Malaysia, the number of SPOs registered with the Registry of Societies (ROS) and Companies Commission of Malaysia (CCM) is reported to be more than 30 thousand in 2021. This reflects the size and influence of the sector as well as increased visibility and public scrutiny (Beattie et al, 2002;Best et al, 2022;Katz, 2005;Pratten, 2004). To address the lack of confidence between SPOs and their stakeholders, implementing a transparent accountability system allows SPOs to be held accountable for their activities, which can mitigate ambiguity and enhance the stability and certainty of their stakeholders.…”

Section: Accountability In Spos Under Spppmentioning

confidence: 99%

Preliminary Study on Accountability of Social Organisations Directed Towards Social Public-Private Partnership in Malaysia

Mahamud,

Hassan,

Nik Abdul Majid

et al. 2024

IJARBSS

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Solving social issues such as homelessness, youth unemployment, reoffending prisoners and drug abuse has traditionally been the government's responsibility and consumed many public expenditures. An emerging initiative in many countries is moving from a single-handed approach to a collaborative approach between the government, private organisations and social organisations in enhancing social development. The government and private organisations provide the funds the social purpose organisations require to deliver their social goods. As a result, social purpose organisations must demonstrate accountability in managing the funds and delivering their social goods. This study reports the preliminary results of the information on accountability in the annual reports and Finance Information Form or Borang Maklumat Kewangan (BMK) of social purpose organisations registered with The Companies Commission of Malaysia or Suruhanjaya Syarikat Malaysia (SSM). The findings demonstrate that Malaysian social purpose organisations are improving their accountability despite lacking a specific governance framework for the NPO sector. The theoretical reporting model covered in this paper also helps social organisations uphold their responsibility to be accountable. While this is happening, the framework also explicitly addresses the crucial components of accountability and reported information quality, ensuring that the available data gives funders and other significant stakeholders the knowledge they need to make decisions with the greatest possible social impact. This is significant because public-private partnerships are becoming increasingly popular in Malaysia and have been shown to benefit the state, the private sector, and nonprofit groups in numerous ways.

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Section: Accountability In Spos Under Spppmentioning

confidence: 99%

Preliminary Study on Accountability of Social Organisations Directed Towards Social Public-Private Partnership in Malaysia

Mahamud,

Hassan,

Nik Abdul Majid

et al. 2024

IJARBSS

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“…The efforts are made only when there is a requirement of funds, leading to no pipeline of donors. Also, the donors are extremely specific in selecting the right NPOs for donation and do not give away their hard-earned money so easily (Katz, 2005).…”

Section: Literature Reviewmentioning

confidence: 99%

Nonprofits’ Marketing Challenges and Opportunities After the COVID-19 Era

Kumar

Abdalla

Seshadri

et al. 2022

FIIB Business Review

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We aim to highlight the challenges for nonprofits marketing considering the economic slowdown and service failure due the COVID-19 pandemic. This conceptual study addresses how the lack of understanding of digital technologies among nonprofit organizations (NPOs) has further aggravated the situation, raising concerns about their survival. At the same time, the crisis always provides an opportunity to innovate, and the same is debated in this article. The NPOs that have shown reluctance towards digital technologies upgraded themselves to utilize such technologies for their survival. Further, they have the opportunity to rework their organizational model to attract funds for restoring their operations in the post-pandemic era. But the NPOs have a complex environment as they have two different sets of market segments to cater to—donors and clients. The significance of the article is that it provides marketing strategies for NPOs to advertise their past work to attract donors or funders, thereby ensuring financial viability along with social commitments towards society.

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Financial reporting by smaller charities: drivers of the cash/accruals choice

Alsop

Morgan

2019

Public Money & Management

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All UK charities are required by law to publish annual accounts. This study is concerned with the choice faced by smaller charities whether to use the accruals (charities SORP) or receipts and payments (R&P) basis. A study of financial reporting by 90 smaller Scottish charities, supplemented by interviews, examined drivers behind the choice of approach. Both accruals and R&P accounts were considered legitimate means of reporting and the choice was found to be driven largely by perceived preferences of users of accounts rather than costs. KEYWORDSCharity accounting; cash accounting, accruals accounting, Scotland, charity regulation. IMPACT STATEMENTThis study shows that whilst R&P accounting has only been available to Scottish charities in the £100,000 to £250,000 income band since 2011, it is already being used by almost 4 in 10 charities in that band. Charities consider that both the accruals and R&P bases are legitimate means of reporting to stakeholders and the perceived requirements of the stakeholder influence the accounting choice to a greater extent than cost-constraints. The implication for policy makers is that both approaches have their merits in a framework of charity regulation with neither being considered more legitimate than the other.

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The Not-for-Profit Sector

Cited by 7 publications

References 0 publications

Preliminary Study on Accountability of Social Organisations Directed Towards Social Public-Private Partnership in Malaysia

Preliminary Study on Accountability of Social Organisations Directed Towards Social Public-Private Partnership in Malaysia

Nonprofits’ Marketing Challenges and Opportunities After the COVID-19 Era

Financial reporting by smaller charities: drivers of the cash/accruals choice

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