The Determinants of Monitoring Costs for Not-for-Profit Charitable Organizations

Timothy Pearson; Richard W. Brooks; Adolph A. Neidermeyer

doi:10.1108/JPBAFM-10-04-1998-B002

The Determinants of Monitoring Costs for Not-for-Profit Charitable Organizations

Timothy Pearson, Richard W. Brooks, Adolph A. Neidermeyer

Emeriti, Retired, & In Memoriam (PCOB)

Research output: Contribution to journal › Article › peer-review

Abstract

This research uses data from 2,470 not-for-profit-organizations (NFPOs) to examine the impact of organization size, risk, and complexity on monitoring costs in the NFP sector. OLS regression analysis indicate that monitoring costs are higher for (a) larger NFPOs, (b) NFPOs subject to the Single Audit Act, 8 NFPOs having larger amounts of assets tied up in receivables and inventories, (d) NFPOs spending a larger percentage of their expenses on program support services, and (e) NFPOs providing higher compensation to their officers and directors. In addition, some NFPOs such as schools and hospitals are associated with higher monitoring costs.

Original language	American English
Journal	Journal of Public Budgeting, Accounting and Financial Management
Volume	10
DOIs	https://doi.org/10.1108/JPBAFM-10-04-1998-B002
State	Published - 1998

Keywords

Monitoring Costs
Non-Profit

DC Disciplines

Accounting

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Cite this

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title = "The Determinants of Monitoring Costs for Not-for-Profit Charitable Organizations",

abstract = " This research uses data from 2,470 not-for-profit-organizations (NFPOs) to examine the impact of organization size, risk, and complexity on monitoring costs in the NFP sector. OLS regression analysis indicate that monitoring costs are higher for (a) larger NFPOs, (b) NFPOs subject to the Single Audit Act, 8 NFPOs having larger amounts of assets tied up in receivables and inventories, (d) NFPOs spending a larger percentage of their expenses on program support services, and (e) NFPOs providing higher compensation to their officers and directors. In addition, some NFPOs such as schools and hospitals are associated with higher monitoring costs.",

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T1 - The Determinants of Monitoring Costs for Not-for-Profit Charitable Organizations

AU - Pearson, Timothy

AU - Brooks, Richard W.

AU - Neidermeyer, Adolph A.

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PY - 1998

Y1 - 1998

N2 - This research uses data from 2,470 not-for-profit-organizations (NFPOs) to examine the impact of organization size, risk, and complexity on monitoring costs in the NFP sector. OLS regression analysis indicate that monitoring costs are higher for (a) larger NFPOs, (b) NFPOs subject to the Single Audit Act, 8 NFPOs having larger amounts of assets tied up in receivables and inventories, (d) NFPOs spending a larger percentage of their expenses on program support services, and (e) NFPOs providing higher compensation to their officers and directors. In addition, some NFPOs such as schools and hospitals are associated with higher monitoring costs.

AB - This research uses data from 2,470 not-for-profit-organizations (NFPOs) to examine the impact of organization size, risk, and complexity on monitoring costs in the NFP sector. OLS regression analysis indicate that monitoring costs are higher for (a) larger NFPOs, (b) NFPOs subject to the Single Audit Act, 8 NFPOs having larger amounts of assets tied up in receivables and inventories, (d) NFPOs spending a larger percentage of their expenses on program support services, and (e) NFPOs providing higher compensation to their officers and directors. In addition, some NFPOs such as schools and hospitals are associated with higher monitoring costs.

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KW - Non-Profit

UR - https://doi.org/10.1108/JPBAFM-10-04-1998-B002

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DO - 10.1108/JPBAFM-10-04-1998-B002

M3 - Article

SN - 1096-3367

VL - 10

JO - Journal of Public Budgeting, Accounting and Financial Management

JF - Journal of Public Budgeting, Accounting and Financial Management

ER -

The Determinants of Monitoring Costs for Not-for-Profit Charitable Organizations

Abstract

Keywords

DC Disciplines

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