IDEAS home Printed from https://ideas.repec.org/a/cmj/seapas/y2015i8p65-72.html
   My bibliography  Save this article

Particularities Of The Financial Information System In Nonprofit Organizations

Author

Listed:
  • Delia Corina MIHALȚAN

    („Valahia” University of Târgoviște)

  • Radu MĂRGINEAN

    („1 Decembrie 1918” University of Alba-Iulia)

Abstract

Due to the crucial importance of financial information in the context of a knowledge society like ours, the present paper aims to highlight the typical aspects of the financial information system in nonprofit organizations, for the very reason that, inside it, the financial information is produced, which is so necessary to the decisional process. Starting from the hypothesis that the financial information system is influenced by the features specific of the nonprofit organizations, we have applied a methodological approach that has led us to the formulation of certain conclusions. We have studied the literature, the legislation in this domain and the practical realities of the nonprofit organizations analyzed. We concluded that the financial information system of the nonprofit organizations is structured according to the activities undertaken, the programs assumed, the type of funding, the type of target group, the budget-based activities and the presence of volunteers.

Suggested Citation

  • Delia Corina MIHALȚAN & Radu MĂRGINEAN, 2015. "Particularities Of The Financial Information System In Nonprofit Organizations," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 8, pages 65-72, June.
    • Handle: RePEc:cmj:seapas:y:2015:i:8:p:65-72
    as

    Download full text from publisher

    File URL: http://seaopenresearch.eu/Journals/articles/SPAS_8_9.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Financial information system; Nonprofit organizations; Accounting information; Specific activities; Particular subsystems;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cmj:seapas:y:2015:i:8:p:65-72. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Serghie Dan (email available below). General contact details of provider: https://seaopenresearch.eu/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.