Michael Sack Elmaleh's Articles in Accounting

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Measuring Non Profit Efficiency: The Statement of Functional Expense A non profit organization's Statement of Functional Expenses often gives a misleading measure of its efficiency. Sunk Costs and Loss Aversion Cost accounting teaches us to ignore sunk costs. Easier said then done because ignoring sunk costs often entails admitting poor decisions and accepting unrecoverable losses. Protecting Small Non-Profits from Fraud: An Ounce of Prevention Small non-profit organizations are very vulnerable to fraud. Here are some inexpensive measures that can be adopted to protect them. Do Accounting Rules Discourage Research & Development? Current accounting rules discourage research and development spending to the detriment of society. Why Financial Accounting is Neither Simple Nor Precise Here are three basic reasons accounting is neither simple nor precise. Sunk Costs: Assets With Little Or No Market Value Assets are costs. Unexpired costs. This is not a straightforward concept. Sunk costs are assets that have little or no market value.

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Measuring Non Profit Efficiency: The Statement of Functional Expense
A non profit organization's Statement of Functional Expenses often gives a misleading measure of its efficiency.
Sunk Costs and Loss Aversion
Cost accounting teaches us to ignore sunk costs. Easier said then done because ignoring sunk costs often entails admitting poor decisions and accepting unrecoverable losses.
Protecting Small Non-Profits from Fraud: An Ounce of Prevention
Small non-profit organizations are very vulnerable to fraud. Here are some inexpensive measures that can be adopted to protect them.
Do Accounting Rules Discourage Research & Development?
Current accounting rules discourage research and development spending to the detriment of society.
Why Financial Accounting is Neither Simple Nor Precise
Here are three basic reasons accounting is neither simple nor precise.
Sunk Costs: Assets With Little Or No Market Value
Assets are costs. Unexpired costs. This is not a straightforward concept. Sunk costs are assets that have little or no market value.