Matching Items (2)
Description
Materiality describes the level to which the misreporting of information could influence decisionmakers who use that information. Since materiality is a highly abstract concept, it requires metrics to support its application to financial statements and other documents. Nonprofit and for-profit firms have different missions, suggesting that material information for decisionmakers looking at nonprofits' reports may differ from material information for decisionmakers looking at for-profit firms' reports.
This paper examines how materiality applies to nonprofit information disclosure. It begins by introducing the concept of materiality. It then explores how accounting literature, rule-making bodies, and the courts define and apply materiality. Nonprofit firms' structure, required financial statements, and comparisons to for-profit firms are next addressed. Issues with assessing nonprofit success and materiality in relation to various aspects of a nonprofit's mission are also introduced.
This paper finds that the metrics which support materiality should be different for nonprofit vs. for-profit firms. Nonprofit materiality measures should center around the mission statement, which differs from nonprofit to nonprofit. These nonprofit materiality measures assess the primary mission of providing goods and services, which has the greatest interest to potential donors. Examples of these materiality measures, along with the challenges and insights gained from them, are discussed. This paper concludes by overviewing nonprofit materiality measures and noting how they can improve nonprofit information disclosure. Suggestions for further research into improving materiality for nonprofit information disclosure are also given.
This paper examines how materiality applies to nonprofit information disclosure. It begins by introducing the concept of materiality. It then explores how accounting literature, rule-making bodies, and the courts define and apply materiality. Nonprofit firms' structure, required financial statements, and comparisons to for-profit firms are next addressed. Issues with assessing nonprofit success and materiality in relation to various aspects of a nonprofit's mission are also introduced.
This paper finds that the metrics which support materiality should be different for nonprofit vs. for-profit firms. Nonprofit materiality measures should center around the mission statement, which differs from nonprofit to nonprofit. These nonprofit materiality measures assess the primary mission of providing goods and services, which has the greatest interest to potential donors. Examples of these materiality measures, along with the challenges and insights gained from them, are discussed. This paper concludes by overviewing nonprofit materiality measures and noting how they can improve nonprofit information disclosure. Suggestions for further research into improving materiality for nonprofit information disclosure are also given.
ContributorsBails, Robin Hong (Author) / Shields, David (Thesis director) / Alhusaini, Badryah (Committee member) / School of Accountancy (Contributor) / WPC Graduate Programs (Contributor) / Barrett, The Honors College (Contributor)
Created2020-12
Description
This dissertation is a detailed rhetorical analysis of interviews with rice farmers in central Java, Indonesia and documents published by the global NGOs United Nations Food and Agriculture Organization (FAO) and CGIAR. Using theories of materiality, literacies, and environmental rhetorics, I examine how seemingly distinct and disparate humans, organizations, and inanimates are actually entangled agents in a dynamic conversation. I have termed that conversation the discourse of rice farming. Studying local and global together challenges conventional dichotomous thinking about farming and food. Looking at this conversation as an entanglement reveals what Karen Barad has defined in Meeting the Universe Halfway as the intra-relatedness of all agents. I focus on rice farming because rice is a food staple around the world and a major component of global agriculture initiatives by FAO and CGIAR. I argue that farmers construct their jobs in terms of production, food sovereignty, and community. The NGOs construct agriculture in terms of consumption, food security, and poverty alleviation. In my project I emphasize the need for global agents to better account for how farmers construct agriculture. Accounting for how all agents impact the discourse of rice farming is the only way to come to an objective understanding rice farming's impact on local and global scales. My argument adds to the field of environmental rhetorics because most published case studies are about the United States and thus are limited in their applicability. And it enriches global conversations about food security and food justice because it shares accounts from actual farmers who are often conspicuously absent from literature on those topics.
ContributorsCooney, Emily (Author) / Goggin, Peter (Thesis advisor) / Hannah, Mark (Committee member) / Chhetri, Netra (Committee member) / Arizona State University (Publisher)
Created2015