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Perception of Nonprofit Employees an...

Caldwell, Holly.

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Perception of Nonprofit Employees and Board Governance on the Internal Control of Contributions: A Qualitative Study.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Perception of Nonprofit Employees and Board Governance on the Internal Control of Contributions: A Qualitative Study./
作者:	Caldwell, Holly.
出版者:	Ann Arbor : ProQuest Dissertations & Theses, : 2019,
面頁冊數:	226 p.
附註:	Source: Dissertations Abstracts International, Volume: 81-06, Section: A.
Contained By:	Dissertations Abstracts International81-06A.
標題:	Research methodology. -
電子資源:	https://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=27545763
ISBN:	9781392850602

Perception of Nonprofit Employees and Board Governance on the Internal Control of Contributions: A Qualitative Study.
Caldwell, Holly.

Perception of Nonprofit Employees and Board Governance on the Internal Control of Contributions: A Qualitative Study. - Ann Arbor : ProQuest Dissertations & Theses, 2019 - 226 p.

Source: Dissertations Abstracts International, Volume: 81-06, Section: A.

Thesis (D.B.A.)--Liberty University, 2019.

This item must not be sold to any third party vendors.

This research contributes to the very limited number of qualitative studies on the development and implementation of internal controls in nonprofit organizations. The study explored the understanding of perceptions regarding internal controls in cash contributions from nonprofit organizational employees, Executive Directors/CEOs, and board members. This embedded single-case study consists of eight nonprofit organizations located in the Commonwealth of Virginia of the United States. Eleven themes of board governance, communication, contributions, development of policies and procedures, efficiency, fiduciary duty, leadership, resource availability, separation of duties, training, and trust were identified through interviews, review of policies and procedures for cash receipts and deposits, review of IRS Form 990s, and field notes. This study revealed that there continues to be need for greater awareness and understanding of internal controls by nonprofit organizations. In addition, understanding of the roles and responsibilities by both management and board members for financial reporting, along with assessment risk of fraud is noted. The conclusions suggest accounting practitioners should seek to work with smaller nonprofits in identifying where internal control weaknesses exist in cash handling and to provide training and support for understanding financial reporting and assessing fraud risk.

ISBN: 9781392850602Subjects--Topical Terms:

3559994
Research methodology.
Subjects--Index Terms:

Agency Theory

Perception of Nonprofit Employees and Board Governance on the Internal Control of Contributions: A Qualitative Study.
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500 $a Source: Dissertations Abstracts International, Volume: 81-06, Section: A.
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