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You searched for id:"oai:digitalcommons.liberty.edu:doctoral-3275". One record found.

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Liberty University

1. Caldwell, Holly Andrea. Perception of Nonprofit Employees and Board Governance on the Internal Control of Contributions: A Qualitative Study.

Degree: 2019, Liberty University

This research contributes to the very limited number of qualitative studies on the development and implementation of internal controls in nonprofit organizations. The study explored the understanding of perceptions regarding internal controls in cash contributions from nonprofit organizational employees, Executive Directors/CEOs, and board members. This embedded single-case study consists of eight nonprofit organizations located in the Commonwealth of Virginia of the United States. Eleven themes of board governance, communication, contributions, development of policies and procedures, efficiency, fiduciary duty, leadership, resource availability, separation of duties, training, and trust were identified through interviews, review of policies and procedures for cash receipts and deposits, review of IRS Form 990s, and field notes. This study revealed that there continues to be need for greater awareness and understanding of internal controls by nonprofit organizations. In addition, understanding of the roles and responsibilities by both management and board members for financial reporting, along with assessment risk of fraud is noted. The conclusions suggest accounting practitioners should seek to work with smaller nonprofits in identifying where internal control weaknesses exist in cash handling and to provide training and support for understanding financial reporting and assessing fraud risk.

Subjects/Keywords: Internal Controls; Nonprofit Organizations; Board Governance; Fraud; Agency Theory; Accounting; Business

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Caldwell, H. A. (2019). Perception of Nonprofit Employees and Board Governance on the Internal Control of Contributions: A Qualitative Study. (Doctoral Dissertation). Liberty University. Retrieved from https://digitalcommons.liberty.edu/doctoral/2216

Chicago Manual of Style (16th Edition):

Caldwell, Holly Andrea. “Perception of Nonprofit Employees and Board Governance on the Internal Control of Contributions: A Qualitative Study.” 2019. Doctoral Dissertation, Liberty University. Accessed October 19, 2019. https://digitalcommons.liberty.edu/doctoral/2216.

MLA Handbook (7th Edition):

Caldwell, Holly Andrea. “Perception of Nonprofit Employees and Board Governance on the Internal Control of Contributions: A Qualitative Study.” 2019. Web. 19 Oct 2019.

Vancouver:

Caldwell HA. Perception of Nonprofit Employees and Board Governance on the Internal Control of Contributions: A Qualitative Study. [Internet] [Doctoral dissertation]. Liberty University; 2019. [cited 2019 Oct 19]. Available from: https://digitalcommons.liberty.edu/doctoral/2216.

Council of Science Editors:

Caldwell HA. Perception of Nonprofit Employees and Board Governance on the Internal Control of Contributions: A Qualitative Study. [Doctoral Dissertation]. Liberty University; 2019. Available from: https://digitalcommons.liberty.edu/doctoral/2216

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