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Article: Accounting as a Tool for Legitimization of Nonprofit Organizations
This new article appears to be free (at least temporarily) and not behind a usual paywall. Dan Tinkelman is, in my opinion, in the very top tier of nonprofit accounting scholars. He is a senior statesman for the field.
I have an idea to organize a Nonprofit Financial Commons webinar that gives a handful of nonprofit finance academics the opportunity to come in and tell us what they’re working on.
publications.aaahq.org
Accounting as a Tool for Legitimization of Nonprofit Organizations
ABSTRACT. This article introduces students and new scholars to key issues in nonprofit accounting research. Three historic vignettes illustrate the key role of
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1 Reply
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Mark, thanks for sharing this. It is an interesting look at how accounting can influence an organisation’s reputation and perceived legitimacy. The section on the “starvation cycle” is particularly thought-provoking, showing how an obsession with keeping overhead low can actually undermine effectiveness. It is a good reminder that there is plenty of nuance behind the numbers. The comparison between the original overhead ratio and the new one was a real eye-opener. A webinar with these scholars sounds like a worthwhile opportunity.
