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Problems Of Maintaining Adequate Accounting Records For A Non-Profit Organization In Sub-Saharan Africa

Author

Listed:
  • John R. Ledgerwood
  • Stephen N. Morgan

Abstract

This paper looks at the accounting challenges faced by a small-scale non-profit organization operating in sub-Saharan Africa. We will look at the case of Enright Flight Ministries, Inc. a 501(c)3 non-profit organization based in Florida that carries out evangelical and humanitarian aid projects in Zambia. Building upon field interviews with administrative staff and project managers, we analyze the various problems facing the organization in maintaining adequate accounting records. After looking at both external and internal problems, we investigate the solutions employed by Enright Flight Ministries to maintain the integrity of accounting systems to derive best practices for the small-scale international nonprofit organization.

Suggested Citation

  • John R. Ledgerwood & Stephen N. Morgan, 2012. "Problems Of Maintaining Adequate Accounting Records For A Non-Profit Organization In Sub-Saharan Africa," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 3(2), pages 1-8.
  • Handle: RePEc:ibf:rbfstu:v:3:y:2012:i:2:p:1-8
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    More about this item

    Keywords

    Accounting Records; Non-profit; Statements;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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