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Adherence to Accounting Best Practic...
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Lee, Robert W.
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Adherence to Accounting Best Practices in Small Community Not-For-Profit Organizations.
紀錄類型:
書目-電子資源 : Monograph/item
正題名/作者:
Adherence to Accounting Best Practices in Small Community Not-For-Profit Organizations./
作者:
Lee, Robert W.
面頁冊數:
122 p.
附註:
Source: Dissertation Abstracts International, Volume: 77-07(E), Section: A.
Contained By:
Dissertation Abstracts International77-07A(E).
標題:
Accounting. -
電子資源:
http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10032448
ISBN:
9781339535937
Adherence to Accounting Best Practices in Small Community Not-For-Profit Organizations.
Lee, Robert W.
Adherence to Accounting Best Practices in Small Community Not-For-Profit Organizations.
- 122 p.
Source: Dissertation Abstracts International, Volume: 77-07(E), Section: A.
Thesis (Ph.D.)--Northcentral University, 2016.
Tolerance on the part of the leadership of a small community not-for-profit organization to operate at a quality level below industry best practices is both damaging to the constituencies that formed the organization and to society as a whole. This study provides a deeper understanding about Accounting and Internal Control (A&IC) best practices in small community not-for-profit organizations, the critical influences that inhibit their use, and adds to the literature regarding how agency theory can be applied to accounting practices. Data was collected using a survey instrument from one key financial leader, with supervisory authority over the accounting and internal control functions, per small not-for-profit organization located within the northeast region of Indiana. Data collected determined a Level of Internal Control (LIC) score, accounting background of those involved in financial matters, attitudes toward the use of internal controls, and the application of segregation of duties within the organization. Descriptive statistics and bivariate statistical analysis using simple regression were utilized to determine the relationship of the above three critical influences on the LIC score. The sample mean value (3.09) for the LIC score as compared to the for-profit benchmark (5.0) suggested the level of internal controls are inadequate with only 62% of the benchmark internal controls found to be in place. These findings are consistent with a previous study involving the level of internal controls in not-for-profit Protestant churches. Analysis supported the hypotheses of a statistically significant linear association between the LIC score and leader's attitudes toward internal controls (F (1,29) = 13.768, p = .001, and R2 = 0.322) and the degree of segregation of duties (F (1,29) = 5.938, p = .021, and R2 = 0.170). The analysis did not support a linear association between the LIC score and the number of personnel with accounting backgrounds (F (1,29) = 4.092, p = .052, and R2 = 0.124). Statistical analysis using ANOVA was not possible given a small response rate of 1.06% (n=31). Findings and implications are discussed including recommendations for future qualitative research to further explore accounting/internal control best practices in small community not-for-profit organizations.
ISBN: 9781339535937Subjects--Topical Terms:
557516
Accounting.
Adherence to Accounting Best Practices in Small Community Not-For-Profit Organizations.
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Tolerance on the part of the leadership of a small community not-for-profit organization to operate at a quality level below industry best practices is both damaging to the constituencies that formed the organization and to society as a whole. This study provides a deeper understanding about Accounting and Internal Control (A&IC) best practices in small community not-for-profit organizations, the critical influences that inhibit their use, and adds to the literature regarding how agency theory can be applied to accounting practices. Data was collected using a survey instrument from one key financial leader, with supervisory authority over the accounting and internal control functions, per small not-for-profit organization located within the northeast region of Indiana. Data collected determined a Level of Internal Control (LIC) score, accounting background of those involved in financial matters, attitudes toward the use of internal controls, and the application of segregation of duties within the organization. Descriptive statistics and bivariate statistical analysis using simple regression were utilized to determine the relationship of the above three critical influences on the LIC score. The sample mean value (3.09) for the LIC score as compared to the for-profit benchmark (5.0) suggested the level of internal controls are inadequate with only 62% of the benchmark internal controls found to be in place. These findings are consistent with a previous study involving the level of internal controls in not-for-profit Protestant churches. Analysis supported the hypotheses of a statistically significant linear association between the LIC score and leader's attitudes toward internal controls (F (1,29) = 13.768, p = .001, and R2 = 0.322) and the degree of segregation of duties (F (1,29) = 5.938, p = .021, and R2 = 0.170). The analysis did not support a linear association between the LIC score and the number of personnel with accounting backgrounds (F (1,29) = 4.092, p = .052, and R2 = 0.124). Statistical analysis using ANOVA was not possible given a small response rate of 1.06% (n=31). Findings and implications are discussed including recommendations for future qualitative research to further explore accounting/internal control best practices in small community not-for-profit organizations.
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http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10032448
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