scholarly journals Price Setting and the Role of Management Accounting for Service Provided by Not-For-Profit Non-Governmental Organizations

2013 ◽  
Vol 2013 (4) ◽  
pp. 213-219
Author(s):  
Ondřej Matyáš
Keyword(s):  
Management Accounting ◽  
Price Setting ◽  
For Profit ◽  
Governmental Organizations ◽  
Not For Profit ◽  
Non Governmental Organizations

Non-governmental organizations: an indispensable player of humanitarian aid

2007 ◽  
Vol 89 (865) ◽  
pp. 21-46 ◽  
Author(s):  
Philippe Ryfman
Keyword(s):  
Humanitarian Aid ◽  
For Profit ◽  
Governmental Organizations ◽  
Not For Profit ◽  
Non Governmental Organizations ◽  
Historical Origin ◽  
Operating Methods

AbstractAlthough the humanitarian landscape is constantly evolving, one factor which stands out among the players of aid, and particularly non-governmental organizations (NGOs), is the significance of the private, not-for-profit dimension. After tracing the historical origin of those organizations, defining them and stressing how well known and well regarded they are, the article goes on to discuss the main questions they set. It points out that although each one has its own specific characteristics, their operating methods have much in common. In conclusion the role NGOs play on the international stage is also mentioned, as well as their position regarding UN plans to overhaul the international humanitarian system. Faced with a transnational environment and a growing demand for accountability both to beneficiaries and to sponsors, with uncertain times ahead and difficult choices to make, NGOs must be even more humanitarian in the approach they take.

SADRAG: NGOs with organizational growth challenges

2015 ◽  
Vol 5 (7) ◽  
pp. 1-9
Author(s):  
Richa Awasthy
Keyword(s):  
Development Program ◽  
Subject Area ◽  
North India ◽  
Organizational Growth ◽  
Content Type ◽  
For Profit ◽  
Governmental Organizations ◽  
Not For Profit ◽  
Non Governmental Organizations ◽  
Executive Mba

Subject area Management – NGOs and organizational growth challenges. Study level/applicability Undergraduate/MBA – The case can be used in an executive MBA or management development program (especially for the development sector) to discuss the importance of design in the successful transition from one phase to another in an organization. Case overview Social and Development Research and Action Group (SADRAG) incepted in 2004 as a registered not-for-profit organization. It was started by Dr Mala Bhandari. In 2014, Dr Bhandari estimated that SADRAG would have to expand to 7-10 employees in the Noida office and 6-8 employees in the new center in North India by the end of 2014, to manage the portfolio of projects envisaged at this time. Dr Bhandari's major challenge was how to manage the organization and meet its growing needs, and she felt burdened and stressed due to multiple demands on her due to internal issues and external interactions. People looked to her for guidance and directions. Because of the growing pressure, Bhandari decided to get an assessment done for her organization's growing needs. Expected learning outcomes To appreciate the challenges faced by non-governmental organizations (NGOs) in India. To diagnose the stage of organizational growth of SADRAG using Greiner's model of organizational growth. To appreciate the issues and problems faced by NGOs as organizations. Supplementary materials Teaching notes are available for educators only. Please contact your library to gain login details or email [email protected] to request teaching notes.

THE ROLE OF NON-GOVERNMENTAL ORGANIZATIONS (NGOs) AS INTERMEDIARIES OF THE EUROPEAN UNION DECISION TO ADOPT INTERNATIONAL ACCOUNTING STANDARDS: 1973–2002

2016 ◽  
Vol 43 (2) ◽  
pp. 59-127 ◽  
Author(s):  
Devrimi Kaya ◽  
Robert J. Kirsch ◽  
Klaus Henselmann
Keyword(s):  
European Union ◽  
Accounting Standards ◽  
International Accounting ◽  
International Accounting Standards ◽  
The European Union ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
History Of ◽  
The Many

This paper analyzes the role of non-governmental organizations (NGOs) as intermediaries in encouraging the European Union (EU) to adopt International Accounting Standards (IAS). Our analysis begins with the 1973 founding of the International Accounting Standards Committee (IASC), and ends with 2002 when the binding EU regulation was approved. We document the many pathways of interaction between European supranational, governmental bodies and the IASC/IASB, as well as important regional NGOs, such as the Union Européenne des Experts Comptables, Économiques et Financiers (UEC), the Groupe d'Etudes des Experts Comptables de la Communauté Économique Européenne (Groupe d'Etudes), and their successor, the Fédération des Experts Comptables Européens (FEE). This study investigates, through personal interviews of key individuals involved in making the history of the organizations studied, and an extensive set of primary sources, how NGOs filled key roles in the process of harmonization of international accounting standards.

Touring for peace: the role of dual-narrative tours in creating transnational activists

2019 ◽  
Vol 5 (2) ◽  
pp. 200-218 ◽  
Author(s):  
Emily Maureen Schneider
Keyword(s):  
Attitude Change ◽  
Past Research ◽  
Host Population ◽  
Contact Hypothesis ◽  
Racial Groups ◽  
Content Type ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
Peace And Justice

Purpose Scholarship on the contact hypothesis and peacebuilding suggests that contact with marginalized ethnic and racial groups may reduce prejudice and improve opportunities for conflict resolution. Through a study of dual-narrative tours to Israel/Palestine, the purpose of this paper is to address two areas of the debate surrounding this approach to social change. First, past research on the effectiveness of contact-based tourism as a method to change attitudes is inconclusive. Travel to a foreign country has been shown to both improve and worsen tourists’ perceptions of a host population. Second, few scholars have attempted to link contact-based changes in attitudes to activism. Design/methodology/approach Through an analysis of 218 post-tour surveys, this study examines the role of dual-narrative tours in sparking attitude change that may facilitate involvement in peace and justice activism. Surveys were collected from the leading “dual-narrative” tour company in the region, MEJDI. Dual-narrative tours uniquely expose mainstream tourists in Israel/Palestine to Palestinian perspectives that are typically absent from the majority of tours to the region. This case study of dual-narrative tours therefore provides a unique opportunity to address the self-selecting bias, as identified by contact hypothesis and tourism scholars, in order to understand the potential impacts of exposure to marginalized narratives. Findings The findings of this study suggest that while these tours tend to engender increased support for Palestinians over Israelis, their most salient function appears to be the cultivation of empathy for “both sides” of the conflict. Similarly, dual-narrative tours often prompt visitors to understand the conflict to be more complex than they previously thought. In terms of activism, tourists tend to prioritize education-based initiatives in their plans for post-tour political engagement. In addition, a large number of participants articulated commitments to support joint Israeli–Palestinian non-governmental organizations and to try to influence US foreign policy to be more equitable. Originality/value These findings complicate debates within the scholarship on peacebuilding as well as within movements for social justice in Israel/Palestine. While programs that equate Israeli and Palestinian perspectives are often criticized for reinforcing the status quo, dual-narrative tours appear to facilitate nuance and universalism while also shifting tourists toward greater identification with an oppressed population. Together, these findings shed light on the ability of tourism to facilitate positive attitude change about a previously stigmatized racial/ethnic group, as well as the power of contact and exposure to marginalized narratives to inspire peace and justice activism.

Looking in the mirror

2015 ◽  
Vol 27 (4) ◽  
pp. 486-507 ◽  
Author(s):  
Paul Wells
Keyword(s):  
Business Professionals ◽  
Content Type ◽  
Public Practice ◽  
For Profit ◽  
Not For Profit ◽  
Individual Perception ◽  
Psychology Theory ◽  
Chartered Accountants ◽  
Practical Implications

Purpose – There is a widely held stereotypical view that accounting is structured, precise, compliance-driven and repetitive. Drawing on social psychology theory, this paper aims to examine how accountants may contribute to these stereotypical perceptions. Design/methodology/approach – Individual perception data were collected through questionnaires and interviews with accountants from the corporate, public practice and not-for-profit sectors, along with “Chartered Accountants” who no longer work as accountants. Findings – These findings suggest that, contrary to results from an earlier study, the targets of the accounting stereotype contribute to the stereotype formation and maintenance and that increased exposure to accountants may serve only to confirm and reinforce the accounting stereotype. Research limitations/implications – There are a small number of participants in this study, and this limits the ability to generalise the findings. Practical implications – These findings have important implications for the profession in how it communicates and promotes the role of the accountant in society. Failure to address the issues identified may lead the stereotype to become self-fulfilling. This may result in the recruitment of future accountants who lack the required skills and capabilities. This could lead to the loss of non-compliance-related accounting work to other business professionals. Originality/value – This study responds to criticism that little is known about how and why the accounting stereotype is formed and how contact with an accountant may increase stereotypicality. Additionally, this paper proposes a strategy to reduce stereotypicality through contact with accountants.

scholarly journals Kepentingan Dan Peran Aktor Dalam Pengelolaan Hutan Mangrove Di Desa Pulau Pahawang Kecamatan Marga Punduh Kabupaten Pesawaran

2017 ◽  
Vol 5 (2) ◽  
pp. 113
Author(s):  
Iga Yulia Mustika ◽  
Asihing Kustanti ◽  
Rudi Hilmanto
Keyword(s):  
House Of Representatives ◽  
Mangrove Forest ◽  
National Level ◽  
Development Planning ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
Key Informant ◽  
Biodiversity Education ◽  
Fire Wood

Mangrove forest has physical, biological/ecological and social-economics functions. Mangrove forest at Pulau Pahawang Village, Marga Punduh, Subdistrict Pesawaran has many functions which causes many interest of actors. This research was aimed to identify and maping the role of actors interest. This research was conducted on August until October 2015, by using key informant namely agencies village, local communities, public figure, related department and Non-Governmental Organizations (NGO).             The result showed that there was six important aspect namely the existence of the green belt, kind of variety (biodiversity), education facilities, fire wood, non-timber forest product, and tourist facilities. Pulau Pahawang Village has three quadrant matrix interest, quadrant subject has State Ministry of The Environment. Quadrant keyplayers has Department of Forestry and Estate Crops, Mangrove Protected Area Management Agency (BPDPM), and Mitra Bentala as NGOs. Quadrant crowd has Development Planning Agency in Sub-National Level, Land Agency, Department of Maritime and Fisheries Affairs, Regional House of Representatives, and local. Keyword : actor interest, mangrove forest, Pulau Pahawang, role of actor

scholarly journals The Role Of NGOs In Community Development In Balochistan

2016 ◽  
Vol 4 (1) ◽  
pp. 123-135
Author(s):  
Siraj Bashir
Keyword(s):  
Community Development ◽  
Social Services ◽  
Field Studies ◽  
Living Standard ◽  
Development Programs ◽  
Governmental Organizations ◽  
Local Resources ◽  
Non Governmental Organizations ◽  
Private Organization

Community Development (CD) is an approach aimed at improving the quality of life of the community. The approach for improvement can be achieved through a number of ways and organizations which includes, the Governmental and Non-Governmental Organizations (NGOs). Non- Governmental Organizations (NGOs) "a private organization that pursue activities to reduce suffering, promote the interest of the poor , protect the environment, provide basic social services or undertake community development". This paper discusses the role and contribution of NGOs towards development in Balochistan. NGOs have several projects, programs and roles which support people to bring development in communities. In addition, NGOs mobilize the communities to be self-dependent. The study includes interviews, document analysis and field studies with staffs and the beneficiaries of NGOs. The study helps the communities to find out their own problems and solve them according to their own local resources. Recommendations made as to the best practices of community development programs for NGOs to improve the living standard of people in province of Balochistan.

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