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Nonprofit Administration and Management Commons™

Open Access. Powered by Scholars. Published by Universities.®

2007

Business Law, Public Responsibility, and Ethics

Articles 1 - 2 of 2

Full-Text Articles in Nonprofit Administration and Management

Auditing Management Assertions: The Impact Of Sas No. 106, Deborah S. Archambeault Dec 2007

Auditing Management Assertions: The Impact Of Sas No. 106, Deborah S. Archambeault

Accounting Faculty Publications

The Auditing Standards Board (ASB) of the AICPA recently issued eight new statements on auditing standards (SASs), which are effective for audits of financial statement periods beginning on or after Dec. 15, 2006. Included within this new set of audit standards is SAS No. 106: Audit Evidence, which provides guidance on the use of management assertions in obtaining audit evidence.

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Social Entrepreneurship & Direct Marketing, Todd A. Finkle Dec 2006

Social Entrepreneurship & Direct Marketing, Todd A. Finkle

Todd A Finkle

To assist the social entrepreneur with direct marketing decision, the authors examine the relationship between the risks and costs associated with direct marketing for nonprofit organizations. This is done by developing and presenting a framework centered on two uncertainty factors – the cost to implement a direct marketing solution and control over (e.g., ability to manage) resources. A transaction cost analysis (economic) argument is used to rationalize the importance for entrepreneurs to effectively manage these two uncertainty factors when implementing a direct marketing program. This is illustrated using a perceptual mapping of each direct marketing channel relative to the two …

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