Reengineering Nonprofit Financial Accountability: Toward a More Reliable Foundation for Regulation

By Elizabeth K. Keating, Peter Frumkin. 2001

281 citations recorded by the source corpus.

Subfields: Accounting, Finance, Sociology and Political Science

View Paper: https://www.semanticscholar.org/paper/7f512ff8c197b4e89776688aec50d98e29d1c45e

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Citations in the corpus

The development of strategic management in the non‐profit context: Intellectual capital in social service non‐profit organizations (2008, background): “…Tuckman 1998), declining volunteer support (Clary and Snyder 1991; Lyons 2001; Lyons and Fabiansson 1998), and losing commitment from non-profit employees (Eisenberg 1997, 2000) and a generally tighter government funding source (Craig et al. 2004; Flack and Ryan 2005; Keating and Frumkin 2003).”
Intellectual capital and financial performance in social cooperative enterprises (2018, background): “Social cooperatives operate in a highly competitive environment, which is characterized by increasing requests for services from the community (Pierson, 1998; Kalisch, 2000), growing competition with public and profit-based sectors (Brown III, 2005; Ramia and Carney, 2003; Tuckman, 1998), declining ”
Building Nonprofit Financial Capacity (2014, unknown): “There are, however, inherent weaknesses to this data set as has been adequately documented in the literature (see, Gordon, Greenlee, & Nitterhouse, 1999; Keating & Frumkin, 2003).”
Anatomy of the Nonprofit Starvation Cycle (2012, unknown): “Further, the information on the tax forms often shows significant discrepancies between the information provided on the 990 and accurate numbers, such as findings from audits (Abramson, 1995; Froelich et al., 2000; Gordon, Khumawala, Kraut, & Meade, 2007; E. K. Keating & Frumkin, 2003).”
Exploring the Revenue Mix of Nonprofit Organizations: Does It Relate to Publicness? (2011, unknown): “We are aware of the limitations documented in previous research (Keating and Frumkin, 2003; Gordon et. al.”
Assessing Financial Vulnerability in the Nonprofit Sector (2005, background): “As discussed in Keating and Frumkin (2003), Form 990 deviates, in a number of important regards, from audited financial statements prepared in accordance with generally accepted accounting principles (GAAP).”