The sustainability of charitable organisations
Paper
Paper/Presentation Title | The sustainability of charitable organisations |
---|---|
Presentation Type | Paper |
Authors | Omura, Teruyo (Author) and Forster, John (Author) |
Journal or Proceedings Title | Proceedings of the 12th Asian Accounting Academic Association Annual Conference |
Number of Pages | 31 |
Year | 2011 |
Web Address (URL) of Paper | http://aaaa2011.fe.ui.ac.id/Parallel%20Session%20Schedule%20-%20FINALrev.pdf |
Conference/Event | 12th Asian Accounting Academic Association Annual Conference |
Event Details | 12th Asian Accounting Academic Association Annual Conference Event Date 08 to end of 12 Oct 2011 Event Location Bali, Indonesia |
Abstract | The major problem of sustainability for most charities and philanthropic organisations is that they do not produce commercially viable outputs. The problem is highlighted by the fact that many not-for-profit organisations that do produce a saleable commodity, such as sports clubs, stock exchanges, insurance clubs and community banks frequently convert to for-profit organisations. Those that cannot or do not produce saleable commodities rely on donations from individuals, organisations and governments, for which they cannot usually offer any direct exchange of goods. Nevertheless these organisations provide vital services such as family welfare services and counselling, and emergency relief. They provide both public and private goods that caring societies desire, but these providing organisations have enormous difficulties is sustaining themselves. |
Keywords | non-profit; organisational sustainability; public goods in private goods; provision; replacing government; volunteers |
ANZSRC Field of Research 2020 | 350103. Financial accounting |
350101. Accounting theory and standards | |
350107. Sustainability accounting and reporting | |
Public Notes | No indication of copyright restrictions. |
Byline Affiliations | School of Accounting, Economics and Finance |
Griffith University | |
Institution of Origin | University of Southern Queensland |
https://research.usq.edu.au/item/q0yqx/the-sustainability-of-charitable-organisations
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