Naslov
The role of managerial accounting techniques in non- profit organizations: the impact on EU funding

Autori
Perica, Ivana ; Ramljak, Branka ; Dropulić Ivana

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Proceedings of the 11th International Scientific Symposium "Region, Entrepreneurship, Development" / Leko Šimić, M. - Osijek : Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku, 2022, 611-623

Skup
11th International Scientific Symposium Region Entrepreneurship Development (RED 2022)

Mjesto i datum
Osijek, Hrvatska, 09.06.2022. - 11.06.2022

Vrsta sudjelovanja
Ostalo

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Managerial accounting techniques, Non-profit organizations, EU funding

Sažetak
In many countries, non-profit organizations (NGOs) are important social actors and contribute significantly to social well-being because they work in various areas from humanitarian action to actions for human rights, development, environment, social policies, education, culture, etc. Non-profit organizations in the EU member states work both at the national level and EU level. They are financed mainly by donors, membership, and public financing. Current funding availability for non-profit organizations at the national level is not enough. Difficulties in mobilizing funding threaten the non-profit organization’s survival and force them to advocate finding solutions for financing their projects. One of those is EU funds. NGOs that receive EU funding are submitted to strict reporting rules with detailed reports about their expenses. Detailed information about the operations of each organization is provided by managerial accounting. Therefore, it is crucial in non-profit accounting to understand how managerial accounting techniques play a role in gathering resources from EU funds. In general, managerial accounting research in the non-profit sector is scarce, so this paper emphasizes the role of managerial accounting in non-profits. The contributions of this study include clarifying the role of managerial accounting in non-profits in securing EU funds for their activities. The study aims to determine whether there is a difference in the levels of application of managerial accounting techniques according to the source of non-profit organizations’ funding. Data from an online survey of non-profits in Croatia are used for empirical analysis. Empirical evidence will be provided on a sample of 359 non- profit organizations. The empirical results confirm the difference in applying management accounting techniques among those non-profit organizations that receive funding from EU funds and non-profit organizations that do not receive them from EU funds.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA