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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
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.
Social Agency Accountability In Two Cultures, Roger A. Lohmann
Social Agency Accountability In Two Cultures, Roger A. Lohmann
Faculty & Staff Scholarship
The research reported in this paper is an effort to shed empirical light on traditional accountability in a cross-cultural perspective. Because of the suspicion of a connection between the persistence of the issue in the United States and indigenous cultural factors (most notably the uniquely enduring influence of the Protestant ethic) it was decided to investigate the issue through a comparison of some of the accountability practices of American social agencies with those outside the United States. This study compares the operation of certain accountability dynamics in samples of social agencies in the Appalachian region of the United States and …