The Central Florida Emphysema Foundation Audit: A Case Study of Personal and Professional Responsibility

2011 ◽  
Vol 26 (2) ◽  
pp. 377-389
Author(s):  
Patrick J Knipe ◽  
Michael E Bitter
Keyword(s):  
Life Experience ◽  
Real Life ◽  
Certified Public Accountants ◽  
Professional Skepticism ◽  
Central Florida ◽  
For Profit ◽  
Not For Profit ◽  
Code Of Professional Conduct ◽  
Outstanding Issue

ABSTRACT The in-charge accountant (ICA) for the Central Florida Emphysema Foundation (CFEF) audit engagement is left to wrap up the audit while the audit manager is away on vacation and the audit partner unexpectedly leaves for an out-of-state family funeral. Only one outstanding issue remains—accounting for a $5,000,000 cash bequest that CFEF received in the mail shortly after year-end. What is the appropriate accounting? After working through the issue, the ICA ends up on the opposite side of the fence from the client and even an audit partner from an associated firm. What should the ICA do? This instructional case, based on a real-life experience, provides students the opportunity to gain a better understanding of an auditor's professional responsibilities through examination of the issues that arise in the audit of a not-for-profit entity. The case focuses students on important attributes one needs to be a successful CPA—ethics and integrity, perseverance, sound judgment, and decision-making and professional skepticism. Applying their knowledge of GAAP, auditing standards and the American Institute of Certified Public Accountants' [AICPA] (2010) Code of Professional Conduct, students will gain a better understanding of the types of situations that arise in practice and will confront the personal and professional choices that auditors must make.

scholarly journals Integral and Inclusive Research by Design Pedagogy

2020 ◽  
Vol 13 (5) ◽  
Author(s):  
Marie Davidova
Keyword(s):  
Design Education ◽  
Life Experience ◽  
Real Life ◽  
Learning By Doing ◽  
Design Studio ◽  
Design Practice ◽  
Design Pedagogy ◽  
For Profit ◽  
Not For Profit ◽  
Systemic Design

This article reflects on my integral design studio teaching and inclusiveness in its design processes. This is exemplified in two different systemic design case studies focusing on social and environmental justice via the lens of empathy. The design studio and/or design practice tend to be fused in this article because my design studios have always focused on practice-based, real-life built projects, while my commercial and not-for-profit practices have always implemented design education in real-life built projects through internships and/or other student participation. Therefore, my approach fully follows the pathway of ‘learning by doing’(Dewey, 1997), focusing on systemic feedback looping of integral real-life experience and reflection through research and practice, targeting brighter post-Anthropocene futures.

scholarly journals How performance measurement influences stakeholders in not-for-profit organizations

2017 ◽  
Vol 37 (9) ◽  
pp. 1164-1184 ◽  
Author(s):  
Haley Allison Beer ◽  
Pietro Micheli
Keyword(s):  
Performance Measurement ◽  
Single Case ◽  
Institutional Logics ◽  
Performance Goals ◽  
Content Type ◽  
For Profit ◽  
Not For Profit ◽  
And Performance ◽  
The Uk

Purpose The purpose of this paper is to examine the influences of performance measurement (PM) on not-for-profit (NFP) organizations’ stakeholders by studying how PM practices interact with understandings of legitimate performance goals. This study invokes institutional logics theory to explain interactions between PM and stakeholders. Design/methodology/approach An in-depth case study is conducted in a large NFP organization in the UK. Managers, employees, and external partners are interviewed and observed, and performance-related documents analyzed. Findings Both stakeholders and PM practices are found to have dominant institutional logics that portray certain goals as legitimate. PM practices can reinforce, reconcile, or inhibit stakeholders’ understandings and propensity to act toward goals, depending on the extent to which practices share the dominant logic of the stakeholders they interact with. Research limitations/implications A theoretical framework is proposed for how PM practices first interact with stakeholders at a cognitive level and second influence action. This research is based on a single case study, which limits generalizability of findings; however, results may be transferable to other environments where PM is aimed at balancing competing stakeholder objectives and organizational priorities. Practical implications PM affects the experience of stakeholders by interacting with their understanding of legitimate performance goals. PM systems should be designed and implemented on the basis of both their formal ability to represent organizational aims and objectives, and their influence on stakeholders. Originality/value Findings advance PM theory by offering an explanation for how PM influences attention and actions at an individual micro level.

scholarly journals Helping Yourself or Others? Motivation Dynamics for High-Performing Volunteers in GLAM Crowdsourcing

2020 ◽  
Vol 24 ◽  
Author(s):  
Sultana Lubna Alam ◽  
Ruonan Sun ◽  
John Campbell
Keyword(s):  
Financial Incentives ◽  
Incentive Structure ◽  
Open Communication ◽  
Non Profit ◽  
High Performing ◽  
For Profit ◽  
Not For Profit ◽  
Over Time

While most crowdsourcing (CS) cases in the literature focus on commercial organisations, little is known about volunteers’ motivation of initial and continued participation in not-for-profit CS projects and importantly, about how the motivations may change over time. It is vital to understand motivation and motivational dynamics in a not-for-profit context because a fundamental challenge for not-for-profit CS initiations is to recruit and keep volunteers motivated without any formal contract or financial incentives. To tackle this challenge, we explore high performing volunteers’ initial motivation for joining and sustaining with a GLAM (galleries, libraries, archives and museums) CS project. We situated our interpretive exploration in a case study of the Australian Newspapers CS project initiated by the National Library of Australia. Based on the case study, we found that high-performing volunteers were motivated by a combination of personal, collective, and external factors classified into intrinsic, extrinsic, and internalised extrinsic motivations. Further, we found that these motivations changed over time. Specifically, many volunteers presented substantial personal (i.e., personal interest and fun) and community-centric motivations (i.e. altruism and non-profit cause) when they initially joined the project, whereas external motivations (i.e., recognition and rewards) had a greater impact on long-term participation. Our findings offer implications for CS system design (e.g., user profiles, tagging and commenting), incentive structure (e.g., reputation-based ranking, leader boards), and relational mechanisms (e.g., open communication channels) to stimulate sustainable contributions for not-for-profit CS initiatives.

scholarly journals Benefit-risk assessment in a post-market setting: a case study integrating real-life experience into benefit-risk methodology

2014 ◽  
Vol 23 (9) ◽  
pp. 974-983 ◽  
Author(s):  
Christine E. Hallgreen ◽  
Hendrika A. van den Ham ◽  
Shahrul Mt-Isa ◽  
Simon Ashworth ◽  
Richard Hermann ◽  
...  
Keyword(s):  
Risk Assessment ◽  
Life Experience ◽  
Real Life ◽  
Benefit Risk Assessment ◽  
Post Market ◽  
Risk Methodology

scholarly journals Public engagement can change your research, but how can it change your research institution? ICES Case Study

2020 ◽  
Vol 5 (3) ◽  
Author(s):  
Jenine Paul ◽  
Randy Davidson ◽  
Cheryl Johnstone ◽  
Margaret Loong ◽  
John Matecsa ◽  
...  
Keyword(s):  
Public Engagement ◽  
Health Data ◽  
Core Element ◽  
Public Input ◽  
For Profit ◽  
Research Institution ◽  
Not For Profit ◽  
The Impact ◽  
Corporate Level

This article explores the approach that ICES (formerly the Institute for Clinical Evaluative Sciences)uses to encourage public engagement at both the research study and corporate level. ICES is anindependent not-for-profit research institute in the province of Ontario, Canada. This article wasco-written by ICES’ public engagement team and four members of the ICES Public AdvisoryCouncil (PAC). As part of the process of writing this article PAC members provided theirreflections on why they got involved, what worked well and the limitations and challenges of ICES’approach. ICES described the development of its public engagement strategy to inform how the institutionwould capture and incorporate the values of Ontarians in ICES activities and research. ICES provideddetails on two key elements of its strategy: the formation of a PAC to advise its leadership, andthe creation of resources and supports to encourage researchers to incorporate public engagementin their projects. PAC members and ICES provided perspectives on what impact they perceive as a result ofthe public engagement strategy. PAC members expressed that ICES has demonstrated listening toand using their input, but it is too early to evaluate if their feedback has changed the way ICESconducts its work. ICES discussed the challenges and successes in building and implementing thepublic engagement strategy, including recruiting a diverse council, aligning with public prioritiesand creating a culture of engagement. As a result of public input, ICES has restructured theway the institution explains its privacy and cybersecurity approach to build trust and confidence.ICES has also seen an increase in researchers using public engagement resources, and early datasuggests that in 2019 about 20% of scientists included some form of public engagement in theirprojects. ICES’ journey to public engagement resulted in important changes to processes and activitiesat the institution, but there is much more that needs to be done. PAC members advocate thatpublic members should be engaged in health data research and hope that public input will bea core element in health data research in the future. ICES will continue its efforts to addresspublic priorities and will seek to further evaluate the impact of public engagement across theorganisation.

scholarly journals Fraud at the Public Park Community School District

2020 ◽  
Vol 15 (1) ◽  
pp. 90-100
Author(s):  
Rania Mousa
Keyword(s):  
School District ◽  
Internal Control ◽  
Internal Controls ◽  
Public School Districts ◽  
Community School ◽  
Public Park ◽  
The Public ◽  
For Profit ◽  
Not For Profit

ABSTRACT This case study examines potentially fraudulent activities that took place in the Public Park Community School District. Students start their investigations by reading each section and answering case questions. Students analyze potentially fraudulent incidents, identify red flags, calculate potential losses, examine deficiencies in internal controls and suggest effective internal controls. Student feedback indicates the case increased their understanding of fraudulent activities, internal control weaknesses, and effective internal controls in the specific context of public school districts. The findings also highlight the importance of cultivating a strong internal control environment in not-for-profit organizations engaging in fundraising activities.

scholarly journals Crowding the library: How and why libraries are using crowdsourcing to engage the public

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Sarah Severson ◽  
Jean-Sébastien Sauve
Keyword(s):  
Best Practices ◽  
Public Engagement ◽  
Life Experience ◽  
Real Life ◽  
Digital Technologies ◽  
Theory And Practice ◽  
The Public ◽  
Noticeable Increase ◽  
The Past

Over the past 10 years, there has been a noticeable increase of crowdsourcing projects in cultural heritage institutions, where digital technologies are being used to open up their collections and encourage the public to engage with them in a very direct way. Libraries, archives and museums have long had a history and mandate of outreach and public engagement but crowdsourcing marks a move towards a more participatory and inclusive model of engagement. If a library wants to start a crowdsourcing project, what do they need to know?  This article is written from a Canadian University library perspective with the goal to help the reader engage with the current crowdsourcing landscape. This article’s contribution includes a literature review and a survey of popular projects and platforms; followed by a case study of a crowdsourcing pilot completed at the McGill Library. The article pulls these two threads of theory and practice together—with a discussion of some of the best practices learned through the literature and real-life experience, giving the reader practical tools to help a library evaluate if crowdsourcing is right for them, and how to get a desired project off the ground.

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