The Financial Management, Behavior and Reports in Non- Profit Sector: A Proposed Framework

Authors

A. F. Elgendy, Management Department, College of Business Administration, King Faisal University, Al-Ahsa, Saudi Arabia\\ Business Administration Department, Faculty of Commerce, Benha University, Benha, EgyptFollow

Abstract

This paper aims to provide a proposed framework to financial management, behavior and reporting in NPO sector. First, we reviewed the related literature to point out the current framework and develop a new one, furthermore we reviewed the objectives, information quality’s characteristics, constraints and new current statement’s structure. Second, we developed the traditional requirement of fundamental financial management such as (Financial Position, Comprehensive Activity, social activity, economic activity, Statement of Cash Flows and Notes). Third, we developed additional financial management tools (social added value and Statement of functional expenses), the proposed framework can improve the comprehensive financial management and behavior function in the NPO sector.

Recommended Citation

F. Elgendy, A. (2023) "The Financial Management, Behavior and Reports in Non- Profit Sector: A Proposed Framework," Information Sciences Letters: Vol. 12 : Iss. 6 , PP -.
Available at: https://digitalcommons.aaru.edu.jo/isl/vol12/iss6/49