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CAPITAL AND OPERATING BUDGETING PRACTICES IN PURE NONPROFIT ORGANIZATIONS
Author(s) -
Zietlow John T.
Publication year - 1989
Publication title -
financial accountability and management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.661
H-Index - 44
eISSN - 1468-0408
pISSN - 0267-4424
DOI - 10.1111/j.1468-0408.1989.tb00320.x
Subject(s) - business , accounting , capital budgeting , nonprofit sector , nonprofit organization , business administration , public administration , finance , political science , project appraisal
This paper offers new evidence of capital and operating budgeting practices from a group of pure nonprofit organizations, independent religious agencies. It reports results of a telephone survey of chief financial officers of 47 mission agencies (a census of multinational members of a trade association), with questions covering agency objectives, operating and capital budgeting practices, and long‐run financial planning practices. Explanatory modelling links usage rates of sophisticated budgeting techniques to agency age, size, and the business education of the chief financial officer.