No Peneliti (Tahun) Judul Variabel
1. Elizabeth K. Keating Reengineering Nonprofit Financial Dependen/Terikat:
Peter Frumkin (2003) Accountability: Toward a More Reliable Nonprofit Financial
Foundation for Regulation Accountability
Independen/Bebas:
Decision about support and
participation, Organizational
activities Accounting system,
Financial disclosures,
Performance assessment and
Oversight and mentoring
2. Helen Irvine (2011) From go to woe: How a not-for-profit Dependen/Terikat:
managed the change to accrual accounting Accounting in not-for-profit
organizations
Hasil
By way of conclusion, we present seven policy proposals for
improving nonprofit accounting and reporting. First, board
members and senior staff members should work to create
effective internal management and board governance. Second,
the IRS should revise Form 990 to conform to generally
accepted accounting principles and to encourage the
dissemination of audited financial statements. Third, tax filings
(and audited financial statements) should be filed electronically
by nonprofit organizations and quickly posted on the Web.
Fourth, education and public information can improve
stakeholders’ understanding of the importance of financial
reporting to sensible performance assessments. Fifth, more
relevant disclosures should be provided to stakeholders. sixth
recommendation recognizes that providing more extensive and
reliable information more quickly may be insufficient. Once
established, the new agency could be funded in several ways
This paper examined the process of change in a not-for-profit
organization from an institutional perspective. Specifically, it
identified and explicated five processes by which a new
 Independen/Bebas:
The process of change,
institutional perspective, cash-
based system, accrual
accounting system
institutional practice, accrual accounting, was embedded in
Hearts & Hands’ internal structures and routines. It recognized
the conflict that accompanied that change, and the tension
between the image of accrual accounting and the reality behind
that image.

The decision to adopt accrual accounting was made by Hearts &

Hands’ leaders who were alert to institutional pressures to
conform with the practice of the private and public sectors, on
both of which Hearts & Hands depended for resources.
Internally, the change process was poorly managed, setting up
conflicts between various organizational members. Due to an
entrenched autocratic, hierarchical structure, those who held
power made assumptions about the way the change process
ought to be managed, and allocated insufficient resources to
training and implementation. Consequently, the encoding of the
new system was ambiguous and incomplete, and failed to take
into account the limited accounting abilities of many of the
staff.

3. PABLO AROCENA and ACCOUNTING FOR QUALITY IN THE Dependen/Terikat: Our first conclusion is that, on average, hospital performance
ARIADNA GARCI´ A- MEASUREMENT OF HOSPITAL hospital performance improved following the reforms. The methodology used here
PRADO (2007)
PERFORMANCE: EVIDENCE FROM COSTA has allowed us to identify that such performance improvement
RICA Independen/Bebas:
Management contract, a
global Malmquist productivity
index and scale efficiency
change
was chiefly originated by a dramatic increase in quality of
service rather than by a better use of resources in producing
more hospital outputs. In this sense, this study shows the
importance of considering quality issues in computing hospital
performance.
As a second conclusion, we have identified different patterns of
behaviour between small and large hospitals before and after
the reforms. In particular, we have statistically tested that small
hospital performance improved significantly after the
introduction of management contracts, whilst this is not true for
large hospitals.
Finally, we have found that productivity growth was primarily
due to the improvement of technical and scale efficiency, which
means that differences in efficiency among hospitals were
reduced throughout the analyzed period. Such productivity
growth is mainly due to technical efficiency increase and slight
technical progress in the case of the average small hospital
whereas it is mainly based on scale efficiency improvement for
the average large hospital. This result reinforces our finding that
size matters and should be taken into account in the health
policy framework.
4. Lisa Schmidthuber International Public Sector Accounting Dependen/Terikat:
Dennis Hilgers Standards (IPSASs): A systematic literature International Public Sector
Sebastian Hofmann
review and future research agenda Accounting Standards (IPSASs)
(2019)
Independen/Bebas:
antecedents of IPSAS adoption,
Implementation of accrual
accounting based on IPSASs;
and outcomes of IPSAS
adoption.
Given the recent practical and political emphasis placed on the
harmonization of public sector accounting worldwide, the aim
of this article was to critically review the current academic
discussion of IPSASs based on a broad paper analysis. We aimed
to identify key themes and future research fields. Due to high
levels of public debt worldwide and thcurrent discussion of
implementing new accounting standards in parts of the
hemisphere (e.g., the EPSASs project in Europe), this review is
timely in helping to advance our understanding of the research
landscape of public sector accounting within and beyond
national boundaries. On the basis of this systematic literature
review, we propose a research agenda that will help both
theoretical and practical conceptualizations of a range of issues
facing accounting harmonization in the public sector

5. Kathryn Trewavas, The Impact of IFRS Adoption on Public Dependen/Terikat: The adoption of IFRS has had an overall significant impact on
Nives Botica Sector Financial Statements Public Sector Financial public sector financial reporting. Liabilities of the overall sample
Redmayne & Fawzi
Statements in this study and of a number of analysed sub-sectors were
Laswad (2012)
Independen/Bebas: significantly increased. This indicates that the treatment of
IFRS adoption liabilities has changed under NZ IFRS compared to NZ GAAP. The
measurement of liabilities was already identified as an area of
concern for the public sector in the previously used reporting
frameworks (Warren 2004). The definition of liabilities may have
 been the same for both the public and private sectors under the
sector neutral reporting approach used in Australia and New
Zealand, but the application of the definition of liabilities has
been shown to be different in the two sectors (Newberry 2001).

6. Dependen/Terikat:
Accounting in not-for-profit
organizations
Independen/Bebas:
The process of change,
institutional perspective, cash-
based system, accrual
accounting system