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Prethodno priopćenje

https://doi.org/10.46458/27121097.2021.27.9

CONVERSANCE WITH ACCOUNTING IN NON-PROFIT ORGANISATIONS AND ITS IMPACT ON DECISION-MAKING AND FINANCIAL PLANNING

Andrijana Rogošić orcid id orcid.org/0000-0003-0532-527X ; Ekonomski fakultet Sveučilišta u Splitu, Split, Hrvatska


Puni tekst: hrvatski pdf 316 Kb

str. 9-24

preuzimanja: 364

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Sažetak

Non-profit organisations (NPO) are focused on improving civil society and despite the fact that achieving profit does not represent their aim, non-profit organisations are becoming more like companies because they face strong competition in fundraising and the higher demands of their stakeholders for the increased effectiveness. New conceptual frameworks of NPO management emphasise performance management and financial management relying on accounting information. Therefore, understanding of accounting becomes crucial in achieving NPO success. However, as opposed to the companies that employ economists (who are familiar with accounting), NPOs usually lack in these experts and the questions regarding the understanding and the use of accounting information are being raised. Empirical research results indicate that conversance with accounting could be better in NPOs in Croatia. Hypotheses regarding the positive impact of conversance with accounting on decision-making and financial planning are supported.

Ključne riječi

accounting; non-profit organisations; decision-making; financial planning;

Hrčak ID:

271491

URI

https://hrcak.srce.hr/271491

Datum izdavanja:

28.12.2021.

Podaci na drugim jezicima: hrvatski

Posjeta: 874 *