The Great East Japan Earthquake left the unprecedented damage widely on the north-east prefectures in Japan. There were innumerable nonprofit organizations held the voluntary emergency relief activities in the damaged areas. To aid the victims, magnificent giving was donated from all over the...

The purpose of this article is to assess the management of foundations by using indicators that focus primarily on efficiency, thereby seeing which factors are most influential in achieving goals. An empirical study has been carried out using accounting information (the Balance Sheet and the...

When nonprofit organizations in the U.S. engage in activities that are "substantially related" to their legal mission they pay no profits taxation, but profit from "unrelated business" (UB) activities is taxed. Since UB activity has no apparent justification other than to generate revenue, we...

Ausgehend von den Rahmenbedingungen der Geschaeftsberichterstattung, u.a. von Corporate Governance Richtlinien, wird untersucht, inwieweit und wie sich deutsche und daenische Unternehmen der Chemischen Industrie nach aussen als dialogorientiert darstellen. Darueber hinaus wird auf Dilemmas bei...

La mise sous contrôle des collectivités locales n'a ps toujours conduit à des résultats probants. Aussi apparaît-il intéressant de repenser les réalisations au regard d'un nouveau cadre de référence. Un des enjeux de cette réflexion est de faire émerger une conception duale de la...

In the absence of clear and acceptable measures for outcomes, the budget is probably the most important managerial tool for nonprofits. Nevertheless many nonprofits operate without a budget at all, or with a limited version of a budget that is used solely for fundraising with no managerial role....

This paper examines whether the movement toward convergence of the International Financial Reporting Standards (IFRS) has ended. The methodology for this research is based on comparative institutional analysis and experimental game theory. In addition,we adopt a 3×3 coordination game because an...

La comptabilité joue un rôle important dans les politiques économiques nationales et internationales et analysées dans le contexte de la mondialisation économique, l’harmonisation des normes comptables, a donné lieu au fil du temps, a une source continue de controverse. L'évolution de...

From 2005, European listed firms and many more around the world are required to adopt International Financial Reporting Standards (IFRS). The introduction of a uniform accounting system is expected to ensure greater comparability and transparency of financial reporting around the world. Over...