The Economics of Non Profit Accounting and Auditing: Suggestions for a Research Agenda

23 Pages Posted: 23 Mar 2003

See all articles by Marc Jegers

Marc Jegers

Free University of Brussels (VUB) - Micro-Economics for Profit and Non Profit Sector (MICE)

Abstract

An agency based economic theory of non profit accounting and auditing is presented, resulting in thirteen empirically testable hypotheses on their presence, nature and quality. The central agency relation analysed is the board-management relation.

JEL Classification: M41, M49, D82, G34

Suggested Citation

Jegers, Marc, The Economics of Non Profit Accounting and Auditing: Suggestions for a Research Agenda. Annals of Public and Cooperative Economics, Vol. 73, pp. 429-451, 2002. Available at SSRN: https://ssrn.com/abstract=368563

Marc Jegers (Contact Author)

Free University of Brussels (VUB) - Micro-Economics for Profit and Non Profit Sector (MICE) ( email )

Brussels
Belgium
+32-2-629 21 13 (Phone)
+32-2-629 22 82 (Fax)

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