Teaching Accounting for Non-Profits and Social Enterprises

Abstract

Non-profit organizations (NPOs) and social enterprises operate under missions that prioritize social impact over profit maximization, requiring distinct accounting approaches that emphasize fund accountability, donor reporting, regulatory compliance, sustainability measurement, and social return on investment (SROI). Traditional accounting pedagogy—designed for for-profit entities—often fails to equip learners with competencies relevant to public finance stewardship, grant management, multi-fund budgeting, and impact metrics. This paper presents a pedagogical framework for teaching accounting tailored to the non-profit and social enterprise sectors, integrating experiential learning, ethical governance, impact measurement, digital tools, and regulatory literacy. The study concludes with curriculum recommendations and assessment techniques to support practice-driven learning.