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Not‐for‐profit organisations often experience accounting problems when dealing with the restrictions that donors impose on how the organisations may spend funds. Part of the accountability and stewardship that the managements of not‐for‐profit organisations assume is adhering to the wishes of donors and reporting compliance with restrictions. Fund accounting is a general phenomenon among not‐for‐profit organisations. The use of different funds usually stems from the restrictions imposed by donors, and funds are used to account for restricted resources. Separate funds are often used to separate restricted funds from other funds in these organisations, and to present information to the users of financial statements, indicating that the organisation has indeed complied with donor‐imposed restrictions. This article discusses the principles of some accounting standards already issued specifically for not‐for‐profit organisations in the United States of America, Canada, the United Kingdom and Australia, and presents the results of empirical research on how donor‐imposed restrictions could be recorded in the financial statements of not‐for‐profit organisations.

Not‐for‐profit organisations often have accounting problems in the recognition of donations where donors impose restrictions on how funds are spent. The specific receipts which cause most problems relate to grants made ‘in advance’, grants received for a specific purpose, and capital grants. This article investigates whether some of these restricted receipts must be recorded as income in the income statement; whether others must be recorded directly against a fund, or whether unused funds must be recorded as a liability. This article discusses these problems and the principles of accounting standards already issued specifically for not‐for‐profit organisations in some countries. This article also presents the results of an empirical study done in South Africa which has a bearing on the recognition of certain restricted receipts. Recommendations are made on the most appropriate way for not‐for‐profit organisations to record receipts in advance, receipts for specific purposes and capital grants in their accounting systems.

The purpose of this paper is to investigate the relation between various governance mechanisms and the transparency level by using a sample of the top 200 Chinese charity foundations on net assets.

Three types of governance forces are examined, including the board, the management and the capital providers. The Foundation Transparency Index (FTI), published by Chinese Foundation Center, is used as a proxy for the transparency level.

The evidences show that for the public foundations that can elicit fund from the public, providing compensation to the foundation managers could encourage them to increase the transparency level. Furthermore, the sophisticated donors also represent a useful governance force. For the non-public foundations that can only seek donors through private contacts, getting more members in their supervisory board and having more government grants are helpful in improving their transparency. The results are robust even after controlling for lagged FTI and other characteristics of foundations. And the transparency level is positively associated with the international connections for both types of foundations.

This research is based on a limited sample. The results can hardly generalize to the other smaller foundations. However, the results are still meaningful for to the legislators, regulators and managers of Chinese charity foundations. Because the result implies that the overseas donors are effective monitors that could improve the foundation transparency, the newly published law may weaken this governance force.

This is the first paper that studies the governance of Chinese charity foundations. By using a third-party index to proxy for the transparency, the results complement existing literature.

Charities are becoming recognised as playing an important part in communities by furthering government's social objectives through increasing support to disadvantaged members of society. As charities multiply in number, it becomes increasingly difficult for fund providers and contributors to determine which charity to support. In New Zealand there is a move towards providing public access to the financial accounts of charities to assist stakeholders in their decision making and to enhance transparency in charities. However, this assumes that these financial accounts are understandable by all stakeholders. This paper aims to identify four problems that limit the way forward for financial reporting by New Zealand charities.

The first section of the paper comprises a review of the literature on charities' financial accounts with a particular focus on the four problems identified above. The paper then reports the results of eight interviews with charitable organisations, auditors and academics that have expertise in charity financial reporting, with a particular emphasis on the four identified problems.

There was agreement that unresolved, these four problems could limit the way forward in financial reporting by New Zealand charities. Some recommendations are proposed that suggest a way forward with regard to these problems, so that the users of the financial reports of charities may benefit.

Highlights a need for further research into these problems to identify the feasibility of the proposed recommendations.

The enactment of the Charities Act 2005 in New Zealand and its requirement to include financial accounts on a publicly available register has raised the profile of the financial reports of charities. However, there has been limited research into the financial reporting by New Zealand charities, so this paper is a timely evaluation of four specific problems that could limit the way forward of financial reporting by New Zealand charities.

The New York Audubon Society (NYCAS), founded in 1979, became the National Audubon's largest chapter, with a city-wide membership of more than 10,000 members. Prior to 1993, NYCAS' services were provided entirely by volunteers working in a committee structure, with the board composed primarily of committee chairmen. The nature of the organization transformed as it grew in size and complexity from focusing on bird conservation to broader environmental advocacy. In 1993, the board undertook a dramatic change and hired an executive director, primarily for fundraising purposes. Discusses fund accounting and nonprofit accounting practices, as well as the NYCAS' experiences dealing with organizational growth, investment management, grant acquisition and use, fundraising, nonprofit status, and financial disclosure.

The purpose of this study is to explore communication of hazard-resistant construction techniques after disaster in the absence of outside influence. It further aims to unpack the barriers and drivers in the adoption of knowledge processes to identify strategic recommendations to enlarge adoption of safer construction practices by local construction actors.

This paper is based on an analysis of stakeholders’ perspectives during post-disaster reconstruction in the Philippines in the province of Busuanga after Typhoon Haiyan in 2013. Data were collected from six communities that received no external housing assistance, analyzing surveys from 220 households, 13 carpenters, 20 key actors coordinating reconstruction or recovery efforts, as well as 12 focus group discussions.

This research argues for a stronger role of governmental agencies, vocational training schools and engineers. Current communication of typhoon-resistant construction knowledge is ineffective to stimulate awareness, understanding and adoption by local construction actors and self-recovering households.

The analysis in this study focuses on a small sample of communities in the west of the Philippines that are not frequently affected by typhoons.

This is one of the few scholarly works in the Philippines focused on adoption of safer construction practices by community-based construction actors when technical housing assistance is absent.

This paper illustrates how conjoint methodology can be used by recipient countries to segment the donor market for foreign direct investment (FDI), thereby enhancing the effectiveness of their FDI attraction efforts. The study results indicate that FDI donors can be clustered into segments based on the FDI benefits they seek. The article concludes with normative and practical implications of the methodology for investment policy makers in recipient countries.

The Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB) have issued significantly different accounting and financial reporting standards for contributions. These standards are particularly significant for reporting by private and public institutions of higher education. This paper summarizes many of these differences including timing of revenue recognition, classification of contributed resources, recording pledges, and recognition of “collections.” A framework is suggested for evaluating accounting and financial reporting standards for contributions. Finally, recommendations are made to both FASB and GASB for changes to make their standards more consistent.

The debate over whether or not to allow the sale of human organs is compelling enough to warrant discussion. A literature review revealed much ethical discussion, but little discussion was found on economic outcomes related to donors and selling human organs. It was demonstrated in the literature how an increased organ supply will benefit recipients. If allowing the sale of organs is the way to increase the organ supply for the benefit of recipients, then, in order to demonstrate that donors will not be exploited, it must be demonstrated how, and if, such sales would benefit those donors. This study explores whether or not one should sell human organs. Using basic models, this study develops economic scenarios and outcomes related to the selling of human organs with particular focus on pricing and profitability in relation to donor benefit. Theoretical outcomes show that the donor will not benefit in the long run.

The rapid outbreak of coronavirus 2019 (COVID-19) has triggered unprecedented restrictions on not only human movement but also a wide sphere of economic activities, disrupting livelihood, welfare and business worldwide. In response, some Muslim communities have launched fundraising campaigns to mitigate the socio-economic impacts of the virus on the front-liners and the most affected segments of vulnerable populations. The purpose of this study is to explore the intrinsic and extrinsic motivations of donors to these campaigns who contribute via social media platforms (SMPs).

This study adopts a cross-sectional research design using an online survey conducted in a typical Muslim community such as Kuwait. A total of 565 samples of data (356 women, 209 men) were used for analysis. Partial least squares-structural equation modeling was used to estimate the research model and extract meaningful conclusions.

The results show that charitable projects, internet technology features, SMP features and religiosity are significant motivations that influence attitudes toward online donations related to COVID-19 response. All these relationships are indirectly related to intentions to donate via SMP through a significant mediating effect of attitude.

The outcome of this study could support the efforts of governments, non-profit organizations and communities to focus attention on suitable proactive strategies to boost online fundraising campaigns for those affected by epidemic diseases.

This study enriches the literature by integrating both intrinsic and extrinsic motivations of online donations into a new and unique related context such as SMP, especially amid the COVID-19 crisis.