管理会计-Lecture17not for profit-3.ppt

BU5004,Lecture16:Not-for-ProfitOrganisations,DefinitionofNot-for-Profit,Clearly,notallcommercialorganisationsmakeprofitsatalltimes,andProctor(2009)makesthepointthatmanynot-for-profit(Nfp)organisationdoinfactmakeoperatingsurpluses.Therefore,forthepurposesofthislecturewemayidentifynot-for-profitorganisationsasthosewhodonothaveaprofit-makingobjectiveanddonotdistributeoperatingsurplusestostakeholders.,TheNatureofNfps,Nfporganisationsfallintomanycategories,forexample:Government(DepartmentsandAgencies)LocalGovernment(andassociatedagencies)Charities(RegisteredandExemptunderCharitiesActs)Formalvoluntaryorganisations(voluntarybutnotcoveredbyCharitiesActs)Informalinterestgroups(localclubsandassociations).,NfpActivities,Typically,butnotexhaustivelyPublicservices(health,education,transportetc)TheartsSportingactivitiesCampaigning(publicandindividualrights)EnvironmentalissuesInternationalaidandco-operation.,ADisparateGroup,Thelistisnotexhaustiveandeachcategoryincludesorganisationsofmanytypes,structuresandsizes.ThepotentialvariationofNfporganisationsissowideastomakegeneralisationsunhelpful.Thereareareasofsimilarity;mostissuesoffinanceandaccountinghavepotentialrelevancetoNfps.However,therearerecognisabledifferencesanditistheseweshallconcentrateon.,Ownership,For-profitorganisationshaverecognisableownerstowhomprofitaccrues.NfpshavenoownersGovernmentbodiesarestatutory;ultimatelyunderthecontrolofParliamentandMinistersVoluntaryorganisationsareunderthecontrolofTrusteeswhoareresponsibleforsafeguardingthefundsandotherassets.,Culture,IssuesofcorporateculturemayhaveasignificantroleinNfppracticesandprocedures,forexampleControlsystemsmaybelessformalWorkersinhealthandsocialcaremaybedrivenbyprofessionalstandardsandethicalconstraintsOrganisationalobjectivesmaybesubjecttodifferentethicalpracticesVoluntarylabourmaybeavailablebutwithpotentialconsequencesformanagementstyleEmployedstaffmightadoptamorealtruisticpositioninnegotiatingpayrates.,Accountability,For-profitorganisationsareprincipallyaccountabletotheirshareholdersbutthesituationisfarlessclearforNfps.Forexample,governmentisultimatelyaccountabletoanelectorateasislocalgovernment.Butbothalsohaveadegreeofaccountabilitytotheirrespectivecommunitiesatlarge.Similarly,charitiesandinformalvoluntaryorganisationsareaccountabletotheirmembership.However,arguably,charitiesandothervoluntaryorganisationsarealsosubjecttosocialandcommunityaccountability.Charitiesarealsoaccountabletotheirregulator,TheCharityCommission.,Reporting,TraditionalPdonatedincomemaybeunpredictable.Inthissituation,budgetsmayactasacontrolmechanismfordepartmentsbutatorganisationallevelactasanearlywarningsystemofpotentialcrisis(Ezzamel&Bourne,1990).,CapitalInvestmentAppraisal,Socialobjectivesandconstraintsmaynecessitatetheevaluationofnon-monetaryfactorsininvestmentappraisal.Thebroaderconceptofcost-benefitanalysismightincludesubjectivejudgementonissuesrelatingtocommunitywelfareortheenvironment.,References,Ezzamel,MahmoudandBourn,Michael.(1990)Therolesofacountinginformationsystemsinanorganisationexperiencingfinancial