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|Title:||User and Provider Perceived Importance of Information About Voluntary Health and Welfare Organizations|
|Author(s):||Seville, Mary Alice|
|Department / Program:||Accountancy|
|Degree Granting Institution:||University of Illinois at Urbana-Champaign|
|Subject(s):||Business Administration, Accounting
Sociology, Public and Social Welfare
|Abstract:||This research project studied users' information needs in the non-business sector. The specific focus of the study was voluntary health and welfare organizations (VHWOs).
The principal research approach was a questionnaire. This was mailed to a model set of users and based on a model set of thirty information items developed from the accounting literature. User groups surveyed included fund allocators, United Way contributors, local trade creditors, VHWO members, board members and community leaders. VHWO administrators were also surveyed as information providers. The members of the seven groups were asked to give their perceptions of the importance of thirty items of information (10 program and 20 financial items), state whether they currently received/provided the information items, and tell how much should be spent to provide information.
Supplementary data gathering techniques were used to provide evidence on the validity of the questionnaire and to seek other information important to users. These techniques were analysis of documents, nonparticipant observation of meetings of fund allocating bodies, and interviews with a sample of respondents.
Creditors gave the items the lowest mean importance ratings, reported receiving the least information, wanted very little spent on information provision, and had the lowest response rate to the survey; these were all indications of a lack of interest in VHWO information. Thus creditors were questioned as information users. Board members were at the other extreme. They indicated a great interest in VHWO information which suggested they be considered internal users.
The program items were given higher mean ratings than the financial items. General purpose external reports should contain program information. The least important items were accrual accounting and use of restricted resources, both items that are highly recommended by accountants.
Some user groups indicated they did not want detailed information as long as they had access to it or someone else had it and evaluated it. The suggestion was made that the general purpose external reports consist of a summarized section for wide circulation and a detailed section with limited circulation but easy accessibility.
Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 1983.
|Date Available in IDEALS:||2014-12-16|