| 000 -LEADER |
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| fixed length control field |
01372pab a2200169 454500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
180718b2003 xxu||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Keating, Elizebeth K. |
| 245 ## - TITLE STATEMENT |
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| Title |
Reengineering nonprofit financial accountability: toward a more reliable foundation for regulation |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
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| Date of publication, distribution, etc. |
2003 |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
p.3-15. |
| 362 ## - DATES OF PUBLICATION AND/OR SEQUENTIAL DESIGNATION |
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| Dates of publication and/or sequential designation |
Jan-Feb |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
The annual Internal Revenue service Form 990 tax filing is the principal disclosure mechanism for nonprofit organizations. Although considerable efforts have been made to improve the accuracy and accessibility of Form 990, questions remain as to whether this data source is the most desirable foundation for a system of nonprofit accountability. Taking a broad perspective on financial accountability, this article assesses not only the quality and availability of the financial data, but also the entire financial-reporting model. The article develops a framework for thinking critically about nonprofit financial accountability. After examining the current structure of nonprofit financial reporting and contrasting it with alternative systems developed for other industries, the article concludes with recommendations for reengineering nonprofit financial accountability. - Reproduced. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Nonprofit organizations |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Frumkin, Peter |
| 773 ## - HOST ITEM ENTRY |
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| Main entry heading |
Public Administration Review |
| 909 ## - |
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| -- |
57437 |
