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West Virginia University

Nonprofit organizations

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Full-Text Articles in Social Work

The Growth Of Nonprofit Accounting And It's Impact On Human Services, Roger A. Lohmann Jul 2008

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.


Special Events And Community Elites: An Exploratory Study, Roger A. Lohmann Nov 1991

Special Events And Community Elites: An Exploratory Study, Roger A. Lohmann

Faculty & Staff Scholarship

Special events are an important phenomenon in the American voluntary sector, both as a form of fundraising activity and as celebrations of the efforts of volunteers and recognition of the importance of causes and problems. This unpublished paper reports on a study of a national sample of elite special events publicized in a national circulation magazine which at the time published a regular feature in each issue highlighting charitable events. Findings profile the kinds of events and beneficiaries identified as special events during the 1980s, before an extensive amount of fundraising research had been done.