THE INSUFFICIENCY OF FINANCIAL ANALYSIS FOR THE PERFORMANCE OF NON-PROFIT ORGANIZATIONS
Journal Title: Challenges of the Knowledge Society - Year 2015, Vol 5, Issue 0
Abstract
The paper work is based on the hypothesis that the financial analysis is insufficient when it comes to reflecting the performance of nonprofit organizations. Our main argument is the social purpose of non-profit organization, which is the reason why the analyst has to find optimal solutions for analyzing their performance while taking into account their social impact. Our research focused on the conceptualizations of the performance of non-profit organizations and the adequacy of the existing models for analyzing it. The research results refer to the limits of financial analysis regarding the performance of non-profit organizations because it can only offer relevant information regarding its effectiveness.
Authors and Affiliations
Delia Corina MIHĂLŢAN
Keywords
Related Articles
- EP ID EP111603
- DOI -
- Views 126
- Downloads 0
ISSUES ON SCIENTIFIC RESEARCH IN PLACES OF HOLDING
Scientific research in prisons is not a new problem. New is the way of granting benefits to persons who show such while serving sentences of imprisonment. Some shortcomings in establishing the criteria, rules and way of...
“AGREEMENTS”, “DECISIONS” AND “CONCERTED PRACTICES”: KEY CONCEPTS IN THE ANALYSIS OF ANTICOMPETITIVE AGREEMENTS
In their economic activity, undertakings conclude many agreements between them. But agreements between undertakings which can distort the competition -anticompetitive agreements- are prohibited. The Romanian and EU law p...
A STUDY REGARDING THE LEVEL OF TRUST THE YOUNG ROMANIAN CONSUMER HAS IN PAID MEDIA AS OPPOSED TO THAT IN EARNED MEDIA
Along with the evolution of the Internet and with its growing capacity to impose itself on the population, the consumer has become stronger through the simplification of access to information. Thus, 24 hours out of 24 ho...
OVERVIEW ON THE PRINCIPAL MEANS OF APPEALS LODGED BEFORE THE COURTS OF THE EUROPEAN UNION
Knowledge and understanding the means of appeals lodged before the courts of European Union (Court of Justice and Tribunal – a. n.), limited only to the points of law, are very important taking into account that the moda...
A TRADITIONAL FALSE PROBLEM: THE RIGORISM OF KANTIAN MORAL AND POLITICAL PHILOSOPHY. THE CASE OF VERACITY
According to many of its traditional critics, the main weakness in Kantian moral-political philosophy resides in its impossibility of admitting exceptions. In nuce, all these critical positions have converged, despite th...