Program Performance and Multiple Constituency Theory

This paper seeks to deepen our understanding of performance measurement in the nonprofit human services sector by investigating issues related to funder and provider motivations for collecting and analyzing program level performance information. Using survey and interview data from nonprofit human service organizations and their funders (nonprofit and local government), we analyze this study’s research questions through the lens of multiple constituency theory. Consistent with multiple constituency theory, the study found similarities and differences in funder and provider motivations for collecting performance information. The study also indicates other key constituents (such as service beneficiaries, donors to nonprofit organizations and other levels of government that provide resources to local governments) play a role in defining program performance. The paper suggests that multiple constituency theory applies to program level performance and that understanding program performance requires considering the perspectives of multiple stakeholders

Shock Value: Bill Smoothing and Energy Price Pass‐Through

Peer Reviewedhttps://deepblue.lib.umich.edu/bitstream/2027.42/152760/1/joie12200.pdfhttps://deepblue.lib.umich.edu/bitstream/2027.42/152760/2/joie12200_am.pdfhttps://deepblue.lib.umich.edu/bitstream/2027.42/152760/3/joie12200-sup-0001-Appendix.pd

Fair Value Accounting:Current Practice and Perspectives for Future Research

A fundamental issue debated in the accounting literature centers on the appropriate basis for which to measure firms’ assets and liabilities. During the last several decades, scholars have generated a growing body of important insights about the use of the fair value measurement attribute in financial reports around the globe. In this paper, we provide an overview of the institutional background of fair value accounting and the associated accounting standards that prescribe the use of fair value measurements under International Financial Reporting Standards and Generally Accepted Accounting Principles in the US. We discuss and document the extent to which firms across different industries and accounting regimes recognize and disclose in their financial reports assets and liabilities measured at fair value and we reflect on aspects of the fair value accounting literature. In doing this, we identify several areas in which additional research can further our understanding of fair value measurements and disclosures