IDEAS home Printed from https://ideas.repec.org/a/wly/coacre/v8y1992i2p468-499.html
   My bibliography  Save this article

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. 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.
    2. George J. Stigler, 1971. "The Theory of Economic Regulation," Bell Journal of Economics, The RAND Corporation, vol. 2(1), pages 3-21, Spring.
    3. 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.
    4. Anthony Downs, 1957. "An Economic Theory of Political Action in a Democracy," Journal of Political Economy, University of Chicago Press, vol. 65, pages 135-135.
    5. Shibata, Hirofumi, 1979. "A Theory of Group Consumption and Group Formation," Public Finance = Finances publiques, , vol. 34(3), pages 395-413.
    6. Mueller, Dennis C, 1976. "Public Choice: A Survey," Journal of Economic Literature, American Economic Association, vol. 14(2), pages 395-433, June.
    7. 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.
    8. Charles M. Tiebout, 1956. "A Pure Theory of Local Expenditures," Journal of Political Economy, University of Chicago Press, vol. 64, pages 416-416.
    9. 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.
    10. Feldstein, Martin S & Taylor, Amy, 1976. "The Income Tax and Charitable Contributions," Econometrica, Econometric Society, vol. 44(6), pages 1201-1222, November.
    11. 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.
    12. Gordon Tullock, 1959. "Problems of Majority Voting," Journal of Political Economy, University of Chicago Press, vol. 67, pages 571-571.
    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. Gawel, Erik & Lehmann, Paul & Strunz, Sebastian & Heuson, Clemens, 2018. "Public Choice barriers to efficient climate adaptation – theoretical insights and lessons learned from German flood disasters," Journal of Institutional Economics, Cambridge University Press, vol. 14(3), pages 473-499, June.
    3. Abdul G. Noury, 2002. "Ideology, Nationality and Euro-Parliamentarians," European Union Politics, , vol. 3(1), pages 33-58, March.
    4. Backus, Peter, 2010. "Is charity a homogeneous good?," Economic Research Papers 270773, University of Warwick - Department of Economics.
    5. Randall G. Holcombe, 2018. "Checks and Balances: Enforcing Constitutional Constraints," Economies, MDPI, vol. 6(4), pages 1-12, October.
    6. Joseph A. Clougherty, 2005. "Antitrust holdup source, cross‐national institutional variation, and corporate political strategy implications for domestic mergers in a global context," Strategic Management Journal, Wiley Blackwell, vol. 26(8), pages 769-790, August.
    7. Backus, Peter, 2010. "Is charity a homogeneous good?," The Warwick Economics Research Paper Series (TWERPS) 951, University of Warwick, Department of Economics.
    8. 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.
    9. 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.
    10. Jacobson, Elaine Mullaly & Emerson, Robert D., 1989. "The Influences Of Id Ogy And Economic Interests On Dairy Legislation," 1989 Annual Meeting, July 30-August 2, Baton Rouge, Louisiana 270466, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    11. Roger D. Congleton, 2018. "Intellectual foundations of public choice, the forest from the trees," Public Choice, Springer, vol. 175(3), pages 229-244, June.
    12. Facchini, Francois, 2014. "The determinants of public spending: a survey in a methodological perspective," MPRA Paper 53006, University Library of Munich, Germany.
    13. Glenn Furton & Adam Martin, 2019. "Beyond market failure and government failure," Public Choice, Springer, vol. 178(1), pages 197-216, January.
    14. Jean-Paul Faguet, 2004. "Why So Much Centralization? A Model of Primitive Centripetal Accumulation," STICERD - Development Economics Papers - From 2008 this series has been superseded by Economic Organisation and Public Policy Discussion Papers 43, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
    15. Stavins, Robert & Keohane, Nathaniel & Revesz, Richard, 1997. "The Positive Political Economy of Instrument Choice in Environmental Policy," RFF Working Paper Series dp-97-25, Resources for the Future.
    16. 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.
    17. 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.
    18. Rausser, Gordon C. & de Janvry, Alain & Schmitz, Andrew & Zilberman, David D., 1980. "Principal issues in the evaluation of public research in agriculture," Department of Agricultural & Resource Economics, UC Berkeley, Working Paper Series qt74v9m7dh, Department of Agricultural & Resource Economics, UC Berkeley.
    19. Schnellenbach, Jan & Schubert, Christian, 2015. "Behavioral political economy: A survey," European Journal of Political Economy, Elsevier, vol. 40(PB), pages 395-417.
    20. Rausser, Gordon C. & de Gorter, Harry, 1988. "Endogenizing Policy In Models Of Agricultural Markets," 1988 Annual Meeting, August 1-3, Knoxville, Tennessee 270460, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).

    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.