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Reply To: | Academy of Legal Studies in Business (ALSB) Talk |
Date: | Mon, 16 Nov 1998 12:15:50 -0500 |
Content-Type: | text/plain |
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Gloria,
There are at least two "natural" ways non-profit organizations
fit into a business curriculum (without the need to examine
whether "not-for-profit" and "business" organizations are
somehow mutually exclusive). Both involving accounting:
First, most tax curricula (including a comprehensive offering of
tax education at the undergraduate level) include material on
"tax exempt organizations." And most model graduate tax
curricula (including ATA and AICPA) include this subject as a
separate course.
Second, most accounting curricula include government and/or fund
accounting, which pertain to non-business organizations.
I believe that there is also a natural fit for not-for-profit
research within a business environment, so long as the research
is framed broadly. As you know, there is a fair amount of
traffic back and forth between not-for-profit organizations and
for-profit organizations, so much so that in some industries
(e.g., health care) sophisticated organizations often include
affiliates, subsidiaries, joint venturers, and/or licensees in
both categories. So I would recommend that any research
addressing not-for-profit be built on a contextual platform that
recognizes such crossovers.
Hope this helps.
Bert Spalding
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Albert D. Spalding, Jr.
Assoc. Professor of Legal Studies
School of Business Administration
Department of Accounting
200 William C. Rands House
5229 Cass Ave., Second Floor
Wayne State University
Detroit, MI 48202
Phone: (313) 577-4469
Fax: (313) 884-1440
Email: [log in to unmask] or
[log in to unmask]
http://www.busadm.wayne.edu/faculty/spalding.htm
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Albert D. Spalding, JD, CPA email: [log in to unmask]
Associate Professor
School of Business Administration Department of Accounting
200 William C. Rands House
5229 Cass Avenue, Second Floor
Detroit, Michigan 48202
USA Phone (313) 577-4469 Fax (313) 577-2000
http://www.busadm.wayne.edu/acc/spalding.htm
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