Document Type
Article
Publication Date
7-2008
College/Unit
Eberly College of Arts and Sciences
Department/Program/Center
Social Work
Abstract
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.
Digital Commons Citation
Lohmann, Roger A., "The Growth of Nonprofit Accounting and It's Impact on Human Services" (2008). Faculty & Staff Scholarship. 2765.
https://researchrepository.wvu.edu/faculty_publications/2765
Source Citation
An original article written for a special issue of the Journal of Public Budgeting and Financial Management, July, 2008 but never published.
Included in
Nonprofit Administration and Management Commons, Public Administration Commons, Public Affairs Commons, Public Policy Commons, Social Policy Commons, Social Welfare Commons, Social Work Commons
Comments
Although it received favorable reviews, the editors received too many manuscripts and this was not selected because of its length and narrow focus.