000			01372pab a2200169 454500
008			180718b2003 xxu||||| |||| 00| 0 eng d
100			_aKeating, Elizebeth K.
245			_aReengineering nonprofit financial accountability: toward a more reliable foundation for regulation
260			_c2003
300			_ap.3-15.
362			_aJan-Feb
520			_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.
650			_aNonprofit organizations
700			_aFrumkin, Peter
773			_aPublic Administration Review
909			_a57437
999			_c57437 _d57437