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Full-Text Articles in Business
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.
Modeling Third Sector Organizations: A Proposal For An Organizational Modeling Language, Roger A. Lohmann
Modeling Third Sector Organizations: A Proposal For An Organizational Modeling Language, Roger A. Lohmann
Faculty & Staff Scholarship
Sector-talk is one of the stable features of discussions of nonprofit organizations today. However, little progress has yet been made in defining or measuring the allegedly different social relations which characterize the sectors. This paper proposes an approach to operational definition of the sectors, grounded in use of chemical modeling software to modify the lowly organization chart. The organizational modeling language proposed here addresses four dimensions: dominance, exchange, intimacy and mutuality.
Digital Science: Electronic Association And Groupware In Facilitating Third Sector Research, Roger A. Lohmann
Digital Science: Electronic Association And Groupware In Facilitating Third Sector Research, Roger A. Lohmann
Faculty & Staff Scholarship
In thinking about the application of computers and the internet technology to problems of association, collaboration and civil society we need to get beyond the current state of mimicking existing social processes and discover new ways to extend and enhance those social processes.
Special Events And Community Elites: An Exploratory Study, Roger A. Lohmann
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.