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Social and Behavioral Sciences Commons™
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Articles 1 - 2 of 2
Full-Text Articles in Social and Behavioral Sciences
The Growth Of Nonprofit Accounting And It's Impact On Human Services, Roger A. Lohmann
The Growth Of Nonprofit Accounting And It's Impact On Human Services, Roger A. Lohmann
Faculty & Staff Scholarship
Changes in nonprofit accounting standards and practices have spearheaded a quiet revolution in financial management practice in social agencies and the delivery of human services during the past three decades. These changes have gone hand-in-glove with other changes in the political arena to dramatically transform the ways in which human services are organized and delivered. At the core of this transition has been the movement from fund to enterprise accounting, together with such larger political developments as the expansion of grant-based relations with government into the performance management environment of purchase of service contracting.
The U.S. Social Economy And The Commons Model Of Production, Roger A. Lohmann
The U.S. Social Economy And The Commons Model Of Production, Roger A. Lohmann
Faculty & Staff Scholarship
Recent work in Canada and Europe has re-emphasized the place of nonprofit organizations, as that term is conventionally understood in the broader context of social economy. Although not generally recognized by U.S. and international scholars, a distinctive concept of social economy largely compatible with the Canadian and European formulations is embedded in U.S. constitutional, corporate, charitable and tax law. However, its full recognition is discouraged in the current U.S. political culture and third sector studies. The U.S. social economy provides full and robust, recognition of the social, political and economic organizations known as commons, as well as nonprofit firms.