Nonprofit Accounting Information System and Charitable Donations: Evidence from Korea

• 발행기관: 한국자료분석학회
• 저자명: Mi-Hyang Woo Hee-Chun Roh Jin-Ha Park
• 간행물 정보: 『Journal of The Korean Data Analysis Society (JKDAS)』Vol.20 No.6, 2793~2804쪽, 전체 12쪽
• 주제분류: 자연과학 > 통계학
• 파일형태: PDF
• 발행일자: 2018.12.31

영문 초록

The purpose of this study is to examine the perception of donors on the necessity of making improvements in accounting information system. Along with the increasing size and number of activities of nonprofit organizations, many people are more and more interested in their organizational efficiency and transparency. Accordingly, researchers and policy makers have focused on how to improve accounting information system and how to monitor nonprofits to efficiently obtain and use resources. We thus aim to provide some useful insights by analyzing the opinions of donors regarding the display of nonprofit statements, accounting system, and the intention of donation. Using survey data obtained from 263 respondents, we find that displaying functional expenses is considered to enhance the usefulness of financial reports. We also find that the filing and disclosure of financial reports is considered to be necessary. Respondents also require external audits, but not to the same extent as disclosure. Finally, respondents have a positive attitude toward making future donations.

목차

1. Introduction

2. Literature Review

3. Data and Methodology

4. Results and Discussions

5. Conclusion

References

키워드

Nonprofit organizations Donation Expense reporting Disclosure External audit