Motivation of Revenue Specificity in Non-profit Organizations

Mihãlþan Delia Corina () and Vitan Daniela ()
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Mihãlþan Delia Corina: University "Valahia" of Târgoviºte
Vitan Daniela: University "1 December 1918" of Alba Iulia

Ovidius University Annals, Economic Sciences Series, 2014, vol. XIV, issue 2, 531-536

Abstract: This paper focuses on identifying the factors that determine the specificity of revenues from a non-profit organization and the challenges arising from these revenues in accounting. To achieve these objectives, we studied both the literature and the law. From a practical point of view, we consulted accounting specialists from non-profit organizations on the subject of this paper.

Keywords: non-profit organizations, specific revenues; determinants, accounting revenues (search for similar items in EconPapers)
JEL-codes: M (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xiv:y:2014:i:2:p:531-536

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