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Rechnungslegung von spendensammelnden Organisationen

Rechnungslegung von spendensammelnden Organisationen

          
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About the Book

Masterarbeit aus dem Jahr 2015 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Alpen-Adria-Universität Klagenfurt (Public Management), Sprache: Deutsch, Abstract: Spendensammelnde Organisationen sind im 21. Jahrhundert eine wichtige politische Kraft und aus dem sozialen Sektor nicht mehr wegzudenken. Sie stehen nicht nur für bürgerschaftliches Engagement, sondern unter anderem auch für den Dienst am Menschen. Ihre Tätigkeitsfelder sind breit gefächert und berühren alle Bereiche des täglichen Lebens. Beispielhaft sind an dieser Stelle etwa das Gesundheitswesen, Bildung/Erziehung, Kunst/Kultur, Sport, Soziales, Umwelt, Forschung oder die Politik zu nennen. Im Jahr 2011 waren in Deutschland über 580.000 Vereine eingetragen, in denen sich über 35% der Bevölkerung ab 14 Jahre ehrenamtlich engagierten. Eine Studie des Deutschen Spendenrat e.V., welche in Zusammenarbeit mit der Gesellschaft für Konsumforschung erstellt wurde, ermittelte ein Gesamtprivatspendenvolumen in Deutschland von über 4,7 Millionen Euro für das Jahr 2013 und stellt somit noch einmal die Bedeutung der spendensammelnden Organisationen als wichtigen Teil der Gesellschaft dar. Die gespendeten Gelder sowie die hinzukommende große geleistete Stundenzahl an ehrenamtlicher Tätigkeit bedingen daher eine besondere Rechenschaftspflicht gegenüber den unterschiedlichen Anspruchsgruppen. Neben den privaten und öffentlichen Geldgebern wollen zudem auch Klienten, Mitglieder, Kreditinstitute, Ehrenamtliche, die allgemeine breite Öffentlichkeit sowie weitere Share- und Stakeholder genauestens über den Spendeneinsatz informiert sein. Diese Informationen, Berichte und Auskünfte über die Lage der Organisation sind jedoch adressatengerecht aufzubereiten, um eine Über- oder Unterinformation zu vermeiden. Insgesamt ist über alle Anspruchsgruppen hinweg eine Nachfragezunahme bezüglich Rechenschaftsinformationen von spendensammelnden Organisationen zu beobachten. Die spendensammelnden Organisatio


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Product Details
  • ISBN-13: 9783668004900
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 3668004900
  • Publisher Date: 17 Jun 2015
  • Height: 210 mm
  • No of Pages: 94
  • Series Title: German
  • Weight: 136 gr


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