July 17, 2016
Miss. Bayo Elizabeth Cary, A.A., B.A., M.L.I.S.
Northcentral University Doctoral Research Studies
Identifying Gaps In Existing Research-
Assignment:
1) Based
on what you know about not-for-profit and governmental accounting now, what is
an area of not-for-profit and governmental accounting that you are interested
in researching and why?
2) Review
3 to 5 not-for-profit and governmental accounting scholarly journal articles
and identify potential areas of future research. In your week 1 paper, summarize
the article as you would do for a literature review and discuss the area of
future research.
Last
year, I established my own nonprofit organization, as part of one of my
Northcentral University, doctoral research classes; Emergency International
Internet Relief. I work hard, all of the time, I have no other opportunities
for employment-at this point in time. I received no donations at all, after I
incorporated. I think, that the areas of charity, that my nonprofit
organization is focusing on, are extremely important-not just for me-for others
as well.
I am an
applicant for law school, at Northumbria University in the United Kingdom. I
will be studying International Law, with a specialization, in: civil and human
rights law. I think, that violations of: civil and human rights, are too
important issues, for the people in my community, to ignore, how hard I work. I
expect the people around me-regardless of where I am located, to care about the
type of charity work I support, and to contribute financially, in order to
protect their: civil and human rights, both, in the United States, and abroad.
However, the response, I receive, for all of my effort, and
concentration, on human rights charity, and law, is: none at all, or barely
positive, and aggressive and negative. I think the response, that I am
receiving in the United States, to my pro-active charity work, to defend and
protect: civil and human rights, is inappropriate, and too unpleasant. The
problem, is that violations, of: civil and human rights, whether they be in the
United States, or abroad, are such serious issues, that-even when I experience
a negative response, I cannot really say, “Well-ok, then, these issues no
longer matter, because I am receiving too much opposition and static, for my
work.”
At
times, I feel resentful. Like why should I be working all of the time, with no
family or friends for support, while everyone else just seems to be sitting
around, all lethargic and apathetic, enjoying the benefits, of my hard
worth-without contributing anything at all. I do not feel obligated to work for
free. I have been homeless, with no family or friends for support, for 6 years
now. My situation is soo difficult, that I am an actual applicant for political
asylum, in Europe.
Why
should I have to work like Atlas, while other Americans, sit around making fun
of me, and pretending like my complaints, are unfounded-when I have collected
copious amounts of information and evidence, supporting, both: civil and human
rights violations, in the United States, and abroad, which are financially
supported, and encouraged, by the: Obama Administration. It is not easy to
oppose oppression. It is not easy for me, or for anyone else to go without
either. And, yet and still, some of use, work hard, and spend less money, and
do without, almost every day, so that others can be, a little safer.
I do not
think that it is fair, that I should have to fight this battle alone. I know
that my life matters, and that I am not the only one, in the United States, or
the only person in the world-in general, to suffer, from: civil and human
rights violations, because of the: Obama Administration. I expect other people
on the planet, who want to be: happy, safe, free, healthy, and to prosper, to
support me in my efforts, both: financially, and in other ways as well. I too,
need to know, that people care about me, and what I do!
I need to
find out more information, about: fundraising, in order to support, my
nonprofit organization. I know that my work is important, and I expect others
to care, and to contribute financially. However, I know that there must be,
specific techniques, and activities, that nonprofit organizations engage in, in
order to draw positive media attention, and in order to legally solicit
contributions. I am interested in finding out more information, about how I can
positively encourage, more people who care about: civil and human rights
violations, to contribute to my charity, and my work efforts, both:
financially, and in other ways.
I know,
that there are other nongovernmental organizations, already in existence, that
also purportedly deal with, civil and human rights violations, such as: Amnesty
International, Human Rights Watch, Citizens Commission on Human Rights, American
Civil Rights Union, etc., and one of the goals, of increasing support, for my
charity, is of course, to gain more financial contributions, and support,
however, working with other organizations, that already have a wealth of
contacts, and information, is also, of great: benefit, and importance-in my
humble opinion.
I
established my nonprofit organization: Emergency International Internet Relief,
to meet a need, that I correctly perceived, was not being met elsewhere, in the
United States, or abroad, that I was aware of.
In theory, a government, is supposed to encourage the growth of
nonprofit organizations, within a community, because a nonprofit organization,
can meet needs in a community, at a lower cost, and with a higher success rate,
that a government, could potentially do on their own. According to: McDonald, Mort, and
Weerawardena (2010), “NPOs pursue missions to serve needs that the business
sector does not serve, presumably because it cannot do so profitably (Hansmann,
1980, McDonald,
2007 and Pestoff,
1992)” (p. Introduction).
Although, in theory, nonprofit organizations, are supposed to be able to
provide services, to a community, at a lower cost, than if a government were to
provide the services, themselves-this is not always true. There are certain
barriers, to providing services, when the services are being provided by a
nonprofit organization. When the financial barriers, that are presented to a
nonprofit organization, then, there are a number of ways, that a nonprofit
organization, can work, to lower costs.
According to: Baskerville, Cordery, and
Porter (2011), nonprofit organizations, have the opportunity, and ability to
provide, high quality specialized services, to any given community in need,
whereas, government, would have to provide, a more generalized, group of social
services, for the following reasons:
1) Charitable
Contributions;
2) Working
with other Nongovernmental Organizations-To Lower Total Costs and
Responsibilities;
3) Volunteers-To
Lower Overhead Costs of Employees;
4) Flexibility-Due
To Smaller Size, And Independence From Strict Governement Operational
Guidelines, etc. .
I agree, that potentially, a nonprofit organization,
could provide services, to a community, at a lower cost, than a governmental
organization. Often times, when a social service-charity activity, is provided
by a government organization, the costs inflate. Government employees, do not
feel constrained-many times, by the limitations of cost, because they presume
to often, that a government, being a large financial body, can afford and
absorb exorbitant and extravagant costs, whereas, a nonprofit/private
organization, is always going to have, much larger, financial constraints-to
begin with.
When
faced, initially, with larger financial constraints, a nonprofit
organization-being private, and not directly connected to any bottomless
financial resources, will work creatively, to meet the financial needs of the
organization, so that services can be continuously provided-even if
contributions are low, or, the needs of the community for charity services-sky
rocket, and then, costs suddenly increase.
However, there are situations, wherein, financial constraints, cannot
really be considered. For instance, some charities provide services, which are
soo: difficult, complex, labor intensive, expensive, lengthy, etc., that, a
preoccupation with cutting costs, is not really possible, and specifically
speaking-when the services needed by the community, are not provided by anyone
else-not a government organization, and not by another nonprofit organization.
I established my nonprofit charity: Emergency International Internet Relief, to
provide: legal/medical/educational/business services, in an environment-the
United States and Internationally-regarding pressing issues, of: civil and
human rights violations, where, no other: government, or nongovernment
organization, is providing these services.
I do not
feel obligated, because what I do is soo hard, and I receive no assistance from
anyone-really, to cut any of my costs. No one else in the world-that I am aware
of, provides the services, that I provide, with my nonprofit organization:
Emergency International Internet Relief. Not only do I confront the legal
system, and the medical system, I utilize my knowledge in other areas, as well,
such as: freelance reporting, grass roots marketing, business administration,
nongovernmental organizational networking, online social networking, a
specialization in information science, investigative research, etc.-to collect
evidence, and information, and to research cases, of: civil and human rights
violations, on my own.
I show
up. I work hard. People make fun of me, and insult, and assault me, and
unfairly blame me for their problems. I suffer-literally: blood, sweat, and my
tears, to make a difference in the lives of others, who care, and
unfortunately-that is almost no one at all, here in the United States. I have
been tortured, and illegally detained as a political prisoner, and hostage in
the US, for a number of years, and almost killed-too many times to count.
At least
I care about myself, and my own children, whereas other people in the US-they
have too much money, and, they do not care about anyone. Sat this point, I
really cannot stand the US anymore, I just want to finish my investigation, and
I want to move permanently to Europe. I can complete my PhD., through
Northcentral University, online. I never want to visit. I hate the US.
Immigrants from Africa, are always in my face, like I owe them something. I did
not vote for Obama. I did not invite CRAZY Africans to the US. I have a
nonprofit organization, and, I am not willing to help retarded people, who
treat me, like a piece of garbage!
I think,
that the services I provide are expensive. I work too hard. I get no support. I
have long hours. No one else wants to do this job. In addition, such as in the
article provided for this assignment, by: Baskerville, Cordery, and Porter (2011),
regarding costs in medical services in New Zealand, through the implementation
of nonprofit organizations, that work with providing medical services-it is not
always possible-in other instances as well, to reduce costs, even if nonprofit
organizations, are required to provide the services.
In the
instances, presented, by: Baskerville, Cordery, and Porter (2011), the
government of New Zealand, is expecting, nonprofit organizations, to reduce the
expensive costs, of government run medical programs. However, from what is
discussed, by: Baskerville, Cordery, and Porter, it is not possible to provide
medical services in New Zealand, without middlemen, who work for profit only,
and, the expenses of medical care-in general are never affordable-even when
there are not middlemen. There are certain illnesses, that are becoming more
prominent, such as: cancers, AIDS, Zika, Ebola, mental illness, etc.-that are
extremely costly to treat, and regardless how cases are managed, there are no
real ways to cut the money spent.
In the
article, by: Baskerville, Cordery, and Porter, there is a great deal of
complaint, regarding accounts management. However, when a business is operating
as a nonprofit, and expenses vary to a great extent every month, in order to
always cover costs, some sort of reserve finances, must be preserved, and then,
at the very same time, the numbers, have to resolve to almost nothing, for a
company to qualify for nonprofit status. I think, that in these instances, this
is not really: “cooking the books.” Nonprofit organizations, are concerned
about meeting their financial obligations, while at the same time, maintaining
their nonprofit, tax-exempt status.
In light
of the current sociopolitical and economic problems, that the Obama
Administration, is fully contributing to, in the United States, I was not
willing, to reincorporate, my nonprofit organization. The US government provides guidelines, for accounting,
for various types of organizations, including, and not limited to:
governmental, nonprofit, hospitals, universities, etc. . However, due to the
severe problems, in the United States right now, in regards to: civil and human
rights violations-not just for myself, for others as well, I do not feel
comfortable filing taxes with the US Internal Revenue Service. I think that if I were to receive any
contributions, that I would be unfairly audited-even every year, that I
reincorporated my nonprofit organization.
Kenneth,
K. (2002), provides abridged direction on the applications, of both: GSAB and
FSAB accounting, dependent upon whether an organization is: public and governmental,
or some other sort of private, US organization, such as a: college or nonprofit
organization. The directions, for applying both: GSAB, and FSAB accounting, are
in no way complicated, however, there is some variation, and some choice, in
how the accounting principles are applied. Because of the ability to choose,
how, for some categories, finances are reported, it is my opinion, that, due to
the unfavorable sociopolitical and situation, the US is in right now, with the
Obama Administration, that I would be judged unfairly, for how I personally
choose, to assign my: revenue, expenses, savings, debt, credit, etc. .
For the
past 6 years, in the United States, I have not had anything that I need. I have
no family. I have no friends. I have been homeless. I have been denied all
employment-even when I am the more suitable applicant, for a work position. I
have had money stolen out of my bank accounts, and all of my personal
belongings stolen, over and over again, with no legal recourse, within the
United States-regardless, of how much I complain, or who I complain to.
I am
always in pain, for assaults, and repeated attempts on my life. I am always
sick, with almost no sleep at night, because I am confined to the street
corner. I need medicine, and I can almost never get it in the US-even with the prescription,
and full paid insurance. If I had to file taxes with the IRS-at this point, I
think the US government, would say that my taxes were incorrect, regardless of
how I filed them. I am an applicant for political asylum in Europe. I never
want to return to the US, after I finally get to leave forever. I want to
pretend, that I have never been here-THAT bad!
In
general, I think that the differences, elucidated, by: Fischer, and Marsh
(2002), and the overall evolution of financial accounting, is a reflection of
the United States government, requiring business-whether they be government
run, or private, to be more honest about their finances. The problem that I
see, through all of the permutations, and changes, in the requirements, of
accounting standards, is that none of the alterations, have helped enough. When people are completely dishonest, is does
not really matter, what the US rules or laws are, in regards to US accounting
standards.
I
think there needs to be increased regulations, in regards to who is able to:
operate a business in the US, and not necessarily, another dramatic change, to
the rules and laws of accounting. The
problems pertaining to US accounting standards-in my sincerest opinion, have
more to do with, how: ethical, moral, appropriate, conscientious, educated,
caring, etc.-individuals are, who are active in the US business world, and not
to the: rules, laws, and standards themselves. Some people, regardless of how
often a requirement is changed, will never follow the rules, they will simply
pay a fine, and break all of the: rules, and laws again-and with impunity, and
no regrets.
From my own experiences, contributions to
nonprofit organizations, are not based on how much the charity is needed. The
contributions are not based on tax deduction. Contributions, in my opinion, to
nonprofit organizations-are political. People contribute money, to nonprofit
organizations, that are both: “En Vogue,” as well as: “politically correct.”
Duquette (2016), has written a lengthy article, on the strong incentives, that
a tax exempt status, can provide, to nonprofit organizations, by increasing
donations to nonprofit organizations, when the tax deductions allowed by the US
government, for the charitable contribution, are higher.
It is
obvious, from my own experiences, that it does not matter, what the tax
incentives are, in some circumstances. There is an incredible amount of
political pressure, in the US, with the Obama Administration, in the wrong
direction. There is a bourgeois focus, in the United States, right now,
whereby, values are misconstrued, to everything financial. The Obama
Administration, cares almost nothing for people, and almost entirely, for only
money.
Americans
spend too much money on everything, with no care or concern-in most
circumstances, for other people, it is all just about, how much is in your bank
account, and how much can you spend all at once. The Obama Administration,
supports: International Terrorism, and does not even care, how you got your
money-stolen, borrowed, from illegal, or illicit trade, etc. It seems to me,
that the more honest you are, and the harder you work in the US right, and the
more you conform to the fundamental: rules, laws, and regulations, and the more
conservative and traditional you are-the more impossible your life becomes.
Auger
(2013), writes about the use, by nonprofit organizations, of social networking,
in order to increase, both: awareness and support, for nonprofit organizations.
I too, have spent a great deal of time, utilizing, social networking, in order
to increase support and awareness, for my nonprofit organization: Emergency
International Internet Relief. I think that, due to the politically unfavorable
stance, that my nonprofit organization takes, with being solely concerned,
about issues pertaining to, violations, of: civil and human rights violations,
that, my experiences, with promoting my causes, and organization online, fall outside,
of what Auger (2013), was studying.
While attempting
to promote, information regarding my nonprofit organization, I ran into a
number of road blocks, with online social networking. Many social networking websites, that are
located primarily, in California, have specific community guidelines, for participating
in online discussions, and communications-which, do not respect, the US
Constitution, or, the US Bill of Rights. People right many things online, that
are not true, or, that are in many ways-inappropriate, however, the statements,
fall in line, with: Mr. Obama politics, so, various social networking websites,
deem the commentary-acceptable-even if it is entirely inappropriate.
Social
networking websites, like: Instagram, Facebook, Fling, and Wordpress, have
spent a great deal of time, being highly critical, of the commentary, that I share
online. I have been locked out, of all of the above mentioned, social
networking websites-and on many occasions, because I was told, that my
commentary was offensive, and inappropriate-when, it really was not. The above
mentioned social networking websites, have illegally, and unfairly, edited my
commentary, regarding my own torturous experiences, here in the US, many times.
In my
opinion, the continued blocks, and edits, were political, and supported by the
US government, and were based on the Obama Administration, never caring about
me, and blocking my ability, to share and discuss with others in America, and
abroad, the horrific circumstances, that I have barely survived in this
country. America pretends, like this is a perfect wonderful situation, like
nothing is ever wrong here. In my opinion, America is a hellish disaster, and,
if allowed, more Americans, would be willing to discuss, how Crazy and awful an
experience, being an American is!
In
conclusion, while my interest in receiving donations, to my nonprofit
organization: Emergency International Internet Relief continues. I have to be
realistic, about what Americans, and American government, values, and will
tolerate. I see that my work, in regards
to advocating internationally, for both: civil and human rights, in many
different pertinent ways, including through the International court system, is
invaluable, I also have to be realistic, about how much, any one
American-including my own adopted mom, has ever cared about me, or, how much,
about anyone else, as well.
I am under the impression, that most of
America, is a vacuum-a hopeless; “Black Hole,” of no care, concern, interest,
or even delight-in anything at all, other than money. I hear it all the time,
from Americans all over the place: “Who cares about you?” I care about myself.
I am working hard now, to take my human rights cases, to international human
rights court, so that I can fund my nonprofit cause myself. With and almost
complete lack of response, from anyone on the entire planet, to any of my:
valid, serious, and continuing complaints, in regards to: civil and human
rights violations, that I continue to experience, here in the US, the feeling I
am left with, is less than: abandoned, lonely-or even unloved!
References
Auger, G. A. (November 2013). Fostering democracy through social media: Evaluating diametrically opposed nonprofit advocacy organizations’ use of Facebook, Twitter, and YouTube. Public relations Review, vol. 39, p. 369-376. doi:10.1016/j.pubrev.2013.07.013
Baskerville, R., Cordery, C., & Porter, B. (October
18, 2011). Not Reporting A Profit: Constructing A Nonprofit Organization. Financial
Accountability&Management: In Governments, Public Services and Charities,
vol. 27, p. 363-384, doi:10.1111/j.1468-0408.2011.00529.x
Duquette, N. J. (May 2016). Do tax incentives affect
charitable contributions? Evidence from private charities’ reported revenues. Journal
of Public Economics, vol. 137, p. 51-69. doi:10.1016/j.jpubeco.2016.02.002
Fischer, M., & Marsh, T. (Fall 2012). Two
Accounting Setters Standards: Divergence Continues For Nonprofit Organizations.
Journal of Public Budgeting, Accounting, & Financial Management, vol.
24 (Issue. 3). Retrieved from
http://eds.b.ebscohost.com.proxy1.ncu.edu/eds/pdfviewer/pdfviewer?sid=c4ad07c8-2734-4af1-b7e6-5e43836044b5%40sessionmgr104&vid=1&hid=121
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Kenneth, K. (March 2002). An Analysts Guide To
Government Financial Statements. Public Budgeting & Finance, vol. 22 (Issue. 1). Retrieved from
http://eds.a.ebscohost.com.proxy1.ncu.edu/eds/pdfviewer/pdfviewer?sid=f2ec0a7d-5082-457a-abfb-73e029831af2%40sessionmgr4005&vid=1&hid=4208
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McDonald, R. E., Mort, G. S. & Weerawardena, J. (October
2010). Sustainability of Nonprofit Organizations: An Empirical Investigation. Journal
of World Business, vol.45, p. 346-356. doi:10.1016/j.jwb.2009.08.004
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