- Title
- Dimensions and indicators of non-profit financial condition: evidence from South African public universities
- Creator
- Bunting, Mark B
- Date Issued
- 2020
- Date
- 2020
- Type
- text
- Type
- article
- Identifier
- http://hdl.handle.net/10962/150296
- Identifier
- vital:38965
- Identifier
- DOI: https://doi.org/10.4102/sajems.v23i1.2974
- Description
- More than three decades of research have failed to achieve convergence on a method for the measurement of non-profit financial condition, with the literature reporting a bewildering array of financial dimensions, and more than 100 ratios and indicators. This article offers a contribution to a broader discourse in non-profit financial analysis by recognising, and taking action in response to, the potential threat to research validity arising from the generally unchallenged presumption that accounting numbers provide a complete, unbiased and error-free representation of an entity’s underlying economic reality.
- Format
- 17 pages
- Format
- Language
- English
- Relation
- South African Journal of Economic and Management Sciences
- Relation
- Bunting, M., 2020. Dimensions and indicators of non-profit financial condition: Evidence from South African public universities. South African Journal of Economic and Management Sciences, 23(1), pp.1-17.
- Relation
- South African Journal of Economic and Management Sciences volume 23 number 1 1 17 March 2020 2222-3436
- Rights
- Publisher
- Rights
- Use of this resource is governed by the terms and conditions of the South African Journal of Economic and Management Sciences Statement (https://sajems.org/index.php/sajems/pages/view/policies#part_4)
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Collections
Bunting, Mark Bevan (Assoc Prof)
RU Department of Management
SDG 08. Decent Work and Economic Growth
| Thumbnail | File | Description | Size | Format | |||
|---|---|---|---|---|---|---|---|
| View Details Download | SOURCE1 | Dimensions and indicators of non-profit financial condition.pdf | 827 KB | Adobe Acrobat PDF | View Details Download |