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Accountants for the Public Interest: strategy implementation and performance measurement for a nonprofit organization

Authors
Journal
Journal of Accounting Education
0748-5751
Publisher
Elsevier
Publication Date
Volume
19
Issue
1
Identifiers
DOI: 10.1016/s0748-5751(01)00009-4

Abstract

Abstract This case describes strategic issues and the operations of Accountants for the Public Interest (API), a national organization that is dedicated to making volunteer accounting services available to financially disadvantaged individuals and nonprofit organizations. API is a well-known nonprofit organization that receives financial support from the accounting profession. In addition to discussing strategic decisions facing API, the case covers performance measurement topics commonly integrated in managerial and cost accounting courses. API's Board of Directors (BOD) must make important strategic planning and implementation decisions during a period of change. One Board member has suggested using performance measures to assess API's progress in implementing strategy and achieving goals. Students are asked to develop financial and nonfinancial measures relevant to API's strategy and to show how their suggested measures would appear in a balanced scorecard. Whether CPAs should be obligated to provide volunteer accounting services to the community is another issue that the case requires students to address.

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