金斯顿学生住房合作社:全球危机中的预算和治理*

IF 1.6 Q3 BUSINESS, FINANCE
Ryan Stack, Bertrand Malsch
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引用次数: 0

摘要

这个实地研究案例集中在安大略省金斯敦的一个住房合作社。关键问题是需要制定一份预算,以支持总经理布伦特·贝拉米(Brent Bellamy)为即将到来的学年做计划。由于新冠肺炎大流行,女王大学在2020-2021学年暂停了面对面授课。金斯敦学生住房合作社(Kingston Student Housing Co-operative,简称KSHC)依靠在女王学院就读的学生成员住在其房间里,并参与其运营和管理结构。随着皇后大学的关闭,KSHC的主要资金来源将在明年消失。布伦特需要帮助重新计算来年的预算,从而为他的一些战略选择提供建议。他还担心KSHC的其他问题:(1)该组织的长期簿记员刚刚通知她打算退休,他必须评估她所负责的簿记任务;(2)他对公司的治理结构感到担忧,认为董事会在不同年份之间缺乏连续性;(3)在COVID-19大流行之前,KSHC正在考虑Brent希望推进的一个重大建设项目。在考虑这些问题时,Brent必须承认并尊重合作社作为基于某些合作原则的成员所有的非营利组织的独特性质。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Kingston Student Housing Co-operative: Budgeting and Governance in a Global Crisis*

This field research case focuses on a housing cooperative based in Kingston, Ontario. The key issue is the need to craft a budget to support the general manager, Brent Bellamy, as he plans for the coming academic year. Because of the COVID-19 pandemic, Queen's University suspended in-person classes for the 2020–2021 school year. The Kingston Student Housing Co-operative (KSHC) depends on student members who attend Queen's to stay in its rooms and participate in its operations and governance structure. With Queen's effectively shutting down, KSHC's key source of funds will be absent for the coming year. Brent needs help recalculating the budget for the coming year, leading to advice on some of his strategic options. He is also worried about other issues at KSHC: (1) the organization's long-time bookkeeper has just given notice of her intent to retire, and he must evaluate the bookkeeping tasks that were her responsibility; (2) he has concerns about the governance structure, which sees a lack of continuity in the board of directors between years; and (3) KSHC was considering a significant build project prior to the COVID-19 pandemic that Brent would like to advance. In considering these issues, Brent must acknowledge and respect the unique nature of a cooperative as a member-owned nonprofit organization based on certain cooperative principles.

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来源期刊
Accounting Perspectives
Accounting Perspectives BUSINESS, FINANCE-
CiteScore
2.60
自引率
0.00%
发文量
30
期刊介绍: Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.
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