FUNDING OF ROMANIAN NON-GOVERNMENTAL ORGANIZATION (NGOs). CASE STUDY: FUNDING ACCOUNTING AT THE ABC FOUNDATION

Hada Teodor, Mihaltan Delia Corina and Cioca Ionela Cornelia
Additional contact information
Hada Teodor: BOGDAN VODA, UNIVERSITY CLUJ NAPOCA, ROMANIA
Cioca Ionela Cornelia: 1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA, ROMANIA

Annals - Economy Series, 2024, vol. 3, 96-108

Abstract: Through this article, we propose to deal with the financing methods of non-governmental organizations in Romania with the aim of observing the implications they have on accounting. Given their specificity as non-profit making entities, NGOs (Non-Governmental Organization) are financed through specific methods, other than those found in the case of entities in the commercial or state sector. The funding sources of NGOs are diverse and depend on the type of activity carried out by them, on the relationships they have with partners, even on the environment in which they operate. The accounting reflection of NGO financing means is adapted to their specifics, so that the information produced faithfully reflects the practical reality.

Keywords: funding sources; NGOs; accounting reflection; income; specific aspects (search for similar items in EconPapers)
Date: 2024
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.utgjiu.ro/revista/ec/pdf/2024-03/10_Hada.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2024:v:3:p:96-108

Access Statistics for this article

More articles in Annals - Economy Series from Constantin Brancusi University, Faculty of Economics Contact information at EDIRC.
Bibliographic data for series maintained by Ecobici Nicolae ( this e-mail address is bad, please contact ).