000 00733pab a2200169 454500
008 180718b2002 xxu||||| |||| 00| 0 eng d
100 _aJegers, Marc
245 _aThe economics of non profit accounting and auditing: suggestions for a research agenda
260 _c2002
300 _ap.429-51.
362 _aSep
520 _aAn agency based economic theory of non profit accounting and auditing is presented, resulting in thirteen empirically testable hypotheses on their presence, nature and quality. The central agency relation analysed is the board management relation. - Reproduced.
650 _aNonprofit organizations
650 _aAccounting
773 _aAnnals of Public and Cooperative Economics
909 _a54776
999 _c54776
_d54776