Non-profit organizations （NPOs） in Malaysia are not subjected to statutory requirement to follow the accounting standards when preparing their annual reports. This study analyzed the annual reports of 100 NPOs regis...Non-profit organizations （NPOs） in Malaysia are not subjected to statutory requirement to follow the accounting standards when preparing their annual reports. This study analyzed the annual reports of 100 NPOs registered with the Registry of Society （ROS） under the charity and religious categories. The objectives of this study are： （1） to determine the current state of reporting practices by NPOs; and （2） to describe the contents of a set of annual reports and the financial statement presentation of NPOs. This study found that there were variations in reporting practices among the charity and religious categories of NPOs. On average, the results show that NPOs do not focus on the disclosing information required by the ROS, the governing body of NPOs. This indicates that the regulators need to strongly practice enforcement to strengthen the compliance of the annual reports submission. Overall, the findings of this study provide useful information to regulators as a basis for preparing and presenting NPOs＇ annual report framework in the future.展开更多
Due to imbalanced social and economic development,education in poverty-stricken rural areas in China is lagging behind that of urban areas.The current study explores the role of the nonprofit organizations(NPOs)involv...Due to imbalanced social and economic development,education in poverty-stricken rural areas in China is lagging behind that of urban areas.The current study explores the role of the nonprofit organizations(NPOs)involved in rural compulsory education promotion.Results show that the NPOs are providing a variety of programs to promote rural compulsory education,and the types of programs,as well as their implementation strategies and impact,are influenced by their registration statuses and background characteristics.Due to lack of coordination and skills,there still remain service gaps,and the quality of the existing programs is questionable.The article proposes strategies to strengthen the nonprofit sector’s work in rural compulsory education.展开更多
Government procurement of public services offered by non-profit organizations nowadays in China is still at its initial stage of development.Nonetheless,as an important part of government management,government procure...Government procurement of public services offered by non-profit organizations nowadays in China is still at its initial stage of development.Nonetheless,as an important part of government management,government procurement plays an essential role in promoting its modernization.Therefore,there is an urgent need to draw on experience in dealing with plights in this field,展开更多
文摘Non-profit organizations （NPOs） in Malaysia are not subjected to statutory requirement to follow the accounting standards when preparing their annual reports. This study analyzed the annual reports of 100 NPOs registered with the Registry of Society （ROS） under the charity and religious categories. The objectives of this study are： （1） to determine the current state of reporting practices by NPOs; and （2） to describe the contents of a set of annual reports and the financial statement presentation of NPOs. This study found that there were variations in reporting practices among the charity and religious categories of NPOs. On average, the results show that NPOs do not focus on the disclosing information required by the ROS, the governing body of NPOs. This indicates that the regulators need to strongly practice enforcement to strengthen the compliance of the annual reports submission. Overall, the findings of this study provide useful information to regulators as a basis for preparing and presenting NPOs＇ annual report framework in the future.
文摘Due to imbalanced social and economic development,education in poverty-stricken rural areas in China is lagging behind that of urban areas.The current study explores the role of the nonprofit organizations(NPOs)involved in rural compulsory education promotion.Results show that the NPOs are providing a variety of programs to promote rural compulsory education,and the types of programs,as well as their implementation strategies and impact,are influenced by their registration statuses and background characteristics.Due to lack of coordination and skills,there still remain service gaps,and the quality of the existing programs is questionable.The article proposes strategies to strengthen the nonprofit sector’s work in rural compulsory education.
文摘Government procurement of public services offered by non-profit organizations nowadays in China is still at its initial stage of development.Nonetheless,as an important part of government management,government procurement plays an essential role in promoting its modernization.Therefore,there is an urgent need to draw on experience in dealing with plights in this field,
