01488pab a2200181 454500008004000000100002600040245010300066260000900169300001200178362001200190520089300202650002801095700001901123773003301142909001001175999001701185952010401202180718b2003   xxu||||| |||| 00| 0 eng d  aKeating, Elizebeth K.  aReengineering nonprofit financial accountability: toward a more reliable foundation for regulation  c2003  ap.3-15.  aJan-Feb  aThe 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.  aNonprofit organizations  aFrumkin, Peter  aPublic Administration Review  a57437  c57437d57437  00104070aIIPAbIIPAd2018-07-19hVolume no: 63, Issue no: 1pAR57882r2018-07-19w2018-07-19yAR