出版社：International Association for Computer Information Systems
摘要：This paper makes a case for designing a study t o determine if the adoption of Accounting Information Systems (AIS) has contributed to the incidents of embezzlement in small nonprofit organizations. The annual losses to nonprofits attributable to these incidents have been estimated to be 6% of fund raising revenues or 13% of operating budgets; not including unreported events. The total annual losses could be as high as $40 billion. For this paper, we reviewed the litera ture related to risk management. We reviewed articles and studies related to theft, fraud, and embezzlement in nonprofits. We also reviewed the product features highlighted in promotional material for popular accounting software packages for nonprofits. We concluded that an investigation into the use of accounting software by nonprofits to address our research question (How do nonprofits use accounting information systems to control theft and embezzlement.) could help in the identification of underlying causal factors leading to embezzlement. The goal of the research would be to develop a model for mitigating the risk, based on suggested features for accounting software coupled with recommended human resource and management related practices to be adopted by nonprofits.
关键词：Accounting Software; Nonprofit Organizations; Financial Theft and Embezzlement
