财务报表规范 Using an Intranet Portal, Uniform Accounting Charts and Activity Based Accounting.pdf

208 Sacco Strait IDEA GROUP PUBLISHING 701 E. Chocolate Avenue, Suite 200, Hershey PA 17033-1240, USA IT5702 Tel: 717/533-8845; Fax 717/533-8661; URL- Using an Intranet Portal, Uniform Accounting Charts and Activity Based Accounting to Assist Entrepreneurial Nonprofit Program Management John Sacco George Mason University, USA Elizabeth Strait MPA Candidate, George Mason University, USA EXECUTIVE SUMMARY A youth oriented environmental nonprofit organization that has pursued an entrepreneurial path, which includes adding earned income to traditional donations, is studied in order to explore some of the information technology (IT) gaps occurring in such aggressive undertakings. To address these IT gaps, the study notes the broad issues of intranet portals, including traditional business processing, coordination and the interest in knowledge creation. However, this case study explores, in-depth, the accounting issue of operating a geographically dispersed organization by managing the main facets of its environmental programs via an intranet portal, uniform accounting charts and activity based accounting. To its credit the nonprofit entity has a strong strategic plan and vision in place. It needs to have a common intranet accounting system Copyright © 2004, Idea Group Inc. Copying or distributing in print or electronic forms without written This chapter appears in the book, Annals of Cases on Information Technology 2004, Volume 6 , edited by permission of Idea Group Inc. is prohibited. Mehdi Khosrow-Pour. Copyright © 2004, Idea Group Inc. Copying or distributing in print or electronic form