文章基本信息

标题：Survey of Accounting, Auditing, and Governance Practices of Non-Profit Organizations in South Carolina: A Research Service Learning Project
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作者：KAREN A. MAGUIRE
期刊名称：Business Management Dynamics
电子版ISSN：2047-7031
出版年度：2012
卷号：2
期号：2
页码：33-60
出版社：Society for Business and Management Dynamics
摘要：Not-for-profit organizations in South Carolina currently face a number of issues concerning corporate governance, accounting, and auditing practices. In a Research Service Learning project, the graduate Advanced Auditing class at Coastal Carolina University conducted a survey in conjunction with the Waccamaw Community Foundation, the Chapin Foundation, and the South Carolina Association of Non-Profit Organizations. The purpose of the survey was to gauge the overall knowledge of corporate governance, accounting, and auditing policies and to determine what, if any, practices and programs these organizations currently have in place. Students gathered and evaluated the information provided anonymously by the participating Non-Profit Organizations (NPOs). Results were then compared to existing research of NPOs from across the United States when available. The goal in compiling this data was to determine areas for improvement that will possibly lead to better and more efficient accounting and stewardship practices in the future. By addressing the topics in the survey, the information can be used as a resource to help NPOs in South Carolina.
关键词：Non-Profit Organizations; Accounting; Auditing; Governance; Research Service ;Learning