出版或灭亡：非营利会计和治理案例

Q1 Social Sciences

Journal of Accounting Education Pub Date : 2025-09-01 DOI:10.1016/j.jaccedu.2025.100981

Marie Archambault, Tom Norton, Jeffrey Archambault

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引用次数: 0

摘要

本案例帮助学生将非营利会计、道德和治理知识应用于基于实际实体的情况。学生们被要求扮演一名会计师的角色，志愿帮助一家非营利组织准备财务报表，却发现由于众多会计、治理和税务合规问题，他们的行为陷入了道德困境。该案例提供的事实使学生能够识别这些问题并进行研究，以确定非营利组织如何遵守税法和公认会计原则。学生还必须决定采取什么行动来解决道德困境。本案例适合高年级本科生或研究生，专门为非营利会计和职业道德课程提供问题。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Publish or perish: a case of not-for-profit accounting and governance

This case helps students apply not-for-profit accounting, ethics, and governance knowledge to a situation based on an actual entity. Students are asked to play the role of an accountant who volunteers to help a not-for-profit prepare financial statements only to discover that they have become involved in an ethical dilemma regarding their actions due to numerous accounting, governance, and tax compliance issues. The case presents facts enabling students to identify these issues and conduct research to determine how the not-for-profit can comply with the tax code and generally accepted accounting principles. Students must also decide what actions to take to resolve the ethical dilemma. The case is suitable for senior-level undergraduate or graduate-level students, providing questions specifically for not-for-profit accounting and professional ethics classes.

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来源期刊

Journal of Accounting Education Social Sciences-Education

CiteScore

4.20

自引率

0.00%

发文量

期刊介绍： The Journal of Accounting Education (JAEd) is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide. The Journal provides a vehicle for making results of empirical studies available to educators and for exchanging ideas, instructional resources, and best practices that help improve accounting education. The Journal includes four sections: a Main Articles Section, a Teaching and Educational Notes Section, an Educational Case Section, and a Best Practices Section. Manuscripts published in the Main Articles Section generally present results of empirical studies, although non-empirical papers (such as policy-related or essay papers) are sometimes published in this section. Papers published in the Teaching and Educational Notes Section include short empirical pieces (e.g., replications) as well as instructional resources that are not properly categorized as cases, which are published in a separate Case Section. Note: as part of the Teaching Note accompany educational cases, authors must include implementation guidance (based on actual case usage) and evidence regarding the efficacy of the case vis-a-vis a listing of educational objectives associated with the case. To meet the efficacy requirement, authors must include direct assessment (e.g grades by case requirement/objective or pre-post tests). Although interesting and encouraged, student perceptions (surveys) are considered indirect assessment and do not meet the efficacy requirement. The case must have been used more than once in a course to avoid potential anomalies and to vet the case before submission. Authors may be asked to collect additional data, depending on course size/circumstances.