IDEAS home Printed from https://ideas.repec.org/a/wly/coacre/v8y1992i2p468-499.html

Towards a framework for not†for†profit accounting

Author

Listed:
  • HAIM FALK

Abstract

. This paper analyses the theoretical explanations for the not†for†profit (nfp) organization phenomenon, distinguishes between those organizations and profit entities, clusters NFPs on two dimensions, and suggests an accounting framework that is consistent with both the economic nature of NFPs and the nature of the giving decision. Résumé. L'auteur analyse les explications théoriques du phénomène de constitution d'organismes sans but lucratif (OSBL), établit la distinction entire ces organismes et les entreprises à but lucratif, regroupe les OSBL sous deux aspects différents, et suggère une grille comptable adaptée à la nature économique des OSBL ainsi qu'à la teneur du choix philanthropique.

Suggested Citation

  • Haim Falk, 1992. "Towards a framework for not†for†profit accounting," Contemporary Accounting Research, John Wiley & Sons, vol. 8(2), pages 468-499, March.
    • Handle: RePEc:wly:coacre:v:8:y:1992:i:2:p:468-499
    DOI: 10.1111/j.1911-3846.1992.tb00855.x
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/j.1911-3846.1992.tb00855.x
    Download Restriction: no
    File URL: https://libkey.io/10.1111/j.1911-3846.1992.tb00855.x?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Kalt, Joseph P & Zupan, Mark A, 1984. "Capture and Ideology in the Economic Theory of Politics," American Economic Review, American Economic Association, vol. 74(3), pages 279-300, June.
    2. Charles M. Tiebout, 1956. "A Pure Theory of Local Expenditures," Journal of Political Economy, University of Chicago Press, vol. 64(5), pages 416-416.
    3. Jensen, Michael C & Meckling, William H, 1979. "Rights and Production Functions: An Application to Labor-managed Firms and Codetermination," The Journal of Business, University of Chicago Press, vol. 52(4), pages 469-506, October.
    4. Glenday, Graham & Gupta, Anil K & Pawlak, Henry, 1986. "Tax Incentives for Personal Charitable Contributions," The Review of Economics and Statistics, MIT Press, vol. 68(4), pages 688-693, November.
    5. George J. Stigler, 1971. "The Theory of Economic Regulation," Bell Journal of Economics, The RAND Corporation, vol. 2(1), pages 3-21, Spring.
    6. Feldstein, Martin S & Taylor, Amy, 1976. "The Income Tax and Charitable Contributions," Econometrica, Econometric Society, vol. 44(6), pages 1201-1222, November.
    7. Williamson, Oliver E, 1983. "Organization Form, Residual Claimants, and Corporate Control," Journal of Law and Economics, University of Chicago Press, vol. 26(2), pages 351-366, June.
    8. Anthony Downs, 1957. "An Economic Theory of Political Action in a Democracy," Journal of Political Economy, University of Chicago Press, vol. 65(2), pages 135-135.
    9. Shibata, Hirofumi, 1979. "A Theory of Group Consumption and Group Formation," Public Finance = Finances publiques, , vol. 34(3), pages 395-413.
    10. Feldstein, Martin & Clotfelter, Charles, 1976. "Tax incentives and charitable contributions in the United States : A microeconometric analysis," Journal of Public Economics, Elsevier, vol. 5(1-2), pages 1-26.
    11. Gordon Tullock, 1959. "Problems of Majority Voting," Journal of Political Economy, University of Chicago Press, vol. 67(6), pages 571-571.
    12. Mueller, Dennis C, 1976. "Public Choice: A Survey," Journal of Economic Literature, American Economic Association, vol. 14(2), pages 395-433, June.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Stavins, Robert, 2004. "Introduction to the Political Economy of Environmental Regulations," RFF Working Paper Series dp-04-12, Resources for the Future.
    2. Backus, Peter, "undated". "Is charity a homogeneous good?," Economic Research Papers 270773, University of Warwick - Department of Economics.
    3. Backus, Peter, 2010. "Is charity a homogeneous good?," The Warwick Economics Research Paper Series (TWERPS) 951, University of Warwick, Department of Economics.
    4. Schaltegger, Christoph A & Kuttel, Dominique, 2002. "Exit, Voice, and Mimicking Behavior: Evidence from Swiss Cantons," Public Choice, Springer, vol. 113(1-2), pages 1-23, October.
    5. Beatrice Cherrier & Jean-Baptiste Fleury, 2017. "Economists’ interest in collective decision after World War II: a history," Public Choice, Springer, vol. 172(1), pages 23-44, July.
    6. Facchini, Francois, 2014. "The determinants of public spending: a survey in a methodological perspective," MPRA Paper 53006, University Library of Munich, Germany.
    7. Glenn Furton & Adam Martin, 2019. "Beyond market failure and government failure," Public Choice, Springer, vol. 178(1), pages 197-216, January.
    8. Persson, Torsten & Tabellini, Guido, 2002. "Political economics and public finance," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 24, pages 1549-1659, Elsevier.
    9. Felis, Paweł & Rosłaniec, Henryk, . "Wykorzystanie podatku od nieruchomości w lokalnej polityce podatkowej miast Unii Metropolii Polskich," Gospodarka Narodowa-The Polish Journal of Economics, Szkoła Główna Handlowa w Warszawie / SGH Warsaw School of Economics, vol. 2017(2).
    10. Peter G. Backus & Nicky L. Grant, 2019. "How sensitive is the average taxpayer to changes in the tax-price of giving?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(2), pages 317-356, April.
    11. Dilla, Diana, 2017. "Staatsverschuldung und Verschuldungsmentalität [Public Debt and Debt Mentality]," MPRA Paper 79432, University Library of Munich, Germany.
    12. Whitney Buser, 2011. "The impact of fiscal decentralization on economics performance in high-income OECD nations: an institutional approach," Public Choice, Springer, vol. 149(1), pages 31-48, October.
    13. Partha Gangopadhyay & Shyam Nath, 2001. "Bargaining, Coalitions and Local Expenditure," Urban Studies, Urban Studies Journal Limited, vol. 38(13), pages 2379-2391, December.
    14. Claudio Balestri, 2014. "Political Organizations, Interest Groups and Citizens Engagement: An Integrated Model of Democracy," Public Organization Review, Springer, vol. 14(4), pages 533-543, December.
    15. Benoît Le Maux, 2009. "Governmental behavior in representative democracy: a synthesis of the theoretical literature," Public Choice, Springer, vol. 141(3), pages 447-465, December.
    16. Martin S. Feldstein & Lawrence Lindsey, 1983. "Simulating Nonlinear Tax Rules and Nonstandard Behavior: An Application to the Tax Treatment of Charitable Contributions," NBER Chapters, in: Behavioral Simulation Methods in Tax Policy Analysis, pages 139-172, National Bureau of Economic Research, Inc.
    17. Gouvêa, Raphael & Girardi, Daniele, 2021. "Partisanship and local fiscal policy: Evidence from Brazilian cities," Journal of Development Economics, Elsevier, vol. 150(C).
    18. Bruno S. Frey & Alois Stutzer, "undated". "The Role of Direct Democracy and Federalism in Local Power," IEW - Working Papers 209, Institute for Empirical Research in Economics - University of Zurich.
    19. César Martinelli & John Duggan, 2014. "The Political Economy of Dynamic Elections: A Survey and Some New Results," Working Papers 1403, Centro de Investigacion Economica, ITAM.
    20. Bruno Frey, 1985. "State and prospect of public choice: A European view," Public Choice, Springer, vol. 46(2), pages 141-161, January.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wly:coacre:v:8:y:1992:i:2:p:468-499. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://doi.org/10.1111/(ISSN)1911-3846 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.