J. of Acc. Ed.

19 (2001) 75–86
www.elsevier.com/locate/jaccedu

Case

Accountants for the Public Interest:

strategy implementation and
performance measurement for
a nonprofit organization
Wayne G. Bremser*
Department of Accountancy, Bartley Hall,
Villanova University, Villanova, PA 19085, USA

Received 1 February 2000; received in revised form 1 October 2000; accepted 1 November 2000

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. # 2001 Published by Elsevier Science Ltd.

* Corresponding author. Tel.: +1-610-519-4314; fax: + 1-610-519-5204.

E-mail address: drwayne@bremser.com (W.G. Bremser).

0748-5751/01/$ - see front matter # 2001 Published by Elsevier Science Ltd.

PII: S0748-5751(01)00009-4
76 W.G. Bremser / J. of Acc. Ed. 19 (2001) 75–86

1. Case objectives

Accountants for the Public Interest (API) is a national organization that provides
volunteer accounting services through a network of affiliated accounting organiza-
tions. The case objectives are to:
1. Provide students with insight into the strategic planning, strategy implementa-
tion, and operations of a small nonprofit organization.
2. Provide students with experience evaluating a budgeting and performance
measurement system and suggesting improvements to the system.
3. Provide accounting majors with some perspective on volunteer opportunities in
accounting.
The case describes pro bono accounting activities that API provides and identifies
several important strategic issues facing API’s Board of Directors (BOD). Several
financial and nonfinancial performance metrics that could help assess how API is
doing in implementing strategy and achieving goals are identified and discussed.

2. API and volunteer accounting services

API’s Board meets three times per year, often at the offices of an international
accounting firm in either New York City or Washington DC. The BOD is comprised
of CPAs, accounting professors, and a representative from the nonprofit sector.
Agendas for Board meetings include both strategic and operational items, with
funding for operations and programs being an issue that is discussed at each meeting
of the Board. The need for performance measures is currently being discussed by
API’s Board.
In recent years, API at the national level and affiliates at the local level have been
very successful in mobilizing accounting volunteers to provide support to small
nonprofit organizations. API affiliates respond to requests from nonprofits for
volunteers to provide services such as financial planning and improving accounting
system design. The number of affiliates increased significantly in the 1990s, which
the BOD viewed as an indicator of success. Small businesses and individuals who are
unable to pay for accounting or tax services are also served.
At the national level, API promotes and publicizes volunteerism through the
Journal of Accountancy and similar professional journals. API has created an
awareness of the types of pro bono services available from affiliates and the benefits
of such services to the community. API has published several guides that provide
useful accounting and audit information to small nonprofit organizations and
volunteer accountants. API’s activities and accomplishments are frequently recog-
nized in the national press, and API has a reputation as a good nonprofit organiza-
tion. Much of API’s growth and success has been attributed to Mildred E.
MacVicar, the organization’s now-retired Executive Director.
A typical nonprofit organization client has a mission dedicated to meeting health
or welfare community needs, such as serving disabled adults, mentally retarded
 W.G. Bremser / J. of Acc. Ed. 19 (2001) 75–86 77

children, and fighting drug abuse. The small nonprofit’s annual budget is often in
the range $20,000–$50,000. The executive director in charge of administering the
client organization typically has no accounting training, and a volunteer, also with
no accounting training, generally maintains the organization’s financial records.
All nonprofit organizations with a 501 (C)(3) tax-exempt status must file an
annual information return with the Internal Revenue Service. Nonprofit organiza-
tions are regulated at the state level and may be required to file audited or reviewed
financial statements with a state agency. Filing requirements usually depend on size
as measured by revenues or contributions. Small nonprofit organizations often have
difficulty getting the books ready for audit, especially the first audit.

3. Affiliates

API affiliates are independent nonprofit accounting organizations that provide

support primarily to small local nonprofit organizations. For example, API affiliates
provide short-term accounting services, such as setting up an accounting system,
preparing Form 990, and educating the nonprofit organization’s personnel on
accounting matters. Affiliates also offer seminars on various nonprofit accounting
and financial management issues at no charge or for a very low fee. Affiliates dis-
tribute API publications to their clients, and some publish their own materials for
nonprofit organizations. Most affiliates offer pro bono tax services to low-income
people, and some affiliates do this exclusively. Several API affiliates are support
centers, offering accounting, tax, and a wide range of consultation services to the
nonprofit community. API is interested in attracting additional support centers as
affiliates. Two state CPA societies have affiliated and a few others have discussed
affiliation. In recent years, affiliates reported that 6000 volunteers served approxi-
mately 40,000 individuals and organizations. The type of support that API provides
to affiliates includes consultation, publications, continuing education, and publicity.

4. Strategic planning

The process of reexamining API’s mission statement and strategic plan was an
important topic at the January 1996 BOD meeting, where a committee recom-
mended that the following be the organization’s mission statement:

To enhance and increase the availability of pro bono accounting services to

organizations and individuals who otherwise would not have access to needed
professional assistance; and, to improve the image of the accounting professional.

This statement was a revision to the existing mission statement, with the major
proposed change being to include the word increase so as to emphasize growth in
volunteer accounting services. The growth issue was debated extensively at the BOD
meeting. A second change to the mission statement was to add ‘‘to improve the
78 W.G. Bremser / J. of Acc. Ed. 19 (2001) 75–86

image of the accounting professional’’, which the BOD committee felt would result
from providing more pro bono accounting services. The committee also presented
goals to accomplish this mission, which can be summarized as to design, identify
and support public service accounting organization structures, to promote volunteer
accounting services, and to acquire resources necessary to provide pro bono
accounting services.
One question raised during the strategic planning session was how many affiliate
organizations could be supported with the current level of resources. This was an
important issue for API’s recently hired executive director because API was a small
nonprofit organization. In recent years, API’s staff was usually comprised of only
one to three people, who were very busy.

4.1. Student chapters

In 1995, the API Board approved a pilot student chapter affiliate program —
Accounting Students for the Public Interest (ASPI). An ASPI chapter could be a
student organization that exists as a separate group or the chapter could be incor-
porated as part of an accounting society or Beta Alpha Psi organization. The BOD
recognized that encouraging students to use their accounting knowledge and skills
for community service would provide them with valuable experience and potentially
increase volunteerism among these future accounting professionals.
Although instilling a spirit of volunteerism in a future generation of accounting
professionals was viewed as having long-term benefits, API had made only minor
efforts to promote ASPI. Due to limited resources, the BOD was content to gain
experience with a ‘‘pilot’’ ASPI chapter before making a major effort to implement
this program on a larger scale. Educators on API’s board noted an increased interest
in service learning and felt that the timing was good for implementing the student
chapter program. While API could devote a small amount of resources toward
promoting ASPI chapters and supporting their operations with structure, publica-
tions, and consultation, the Board believed that outside funding was needed to
implement the program.

4.2. Financial issues

Funding is usually the most important issue for a small nonprofit organization’s
board of directors, and API is no exception. Because of profit pressures on potential
donors and the discretionary nature of contributions, API’s BOD is concerned
about maintaining or increasing funding from CPA firms and corporations. API’s
funding from CPA firms is a significant portion of revenues. CPA firm fund-raising
is on a national or regional headquarters level because of concerns about not
impairing an affiliate’s chances of raising funds on a local level. The BOD is con-
cerned about the implications that changes taking place in the accounting profession
could have for fund-raising. Mergers have reduced the number of national
accounting and auditing firms, which are the organizations that provided a sub-
stantial portion of API’s unrestricted funds in recent years. These firms were also
 W.G. Bremser / J. of Acc. Ed. 19 (2001) 75–86 79

moving away from an accounting and auditing identity and toward becoming more
broad-based professional services firms, a change that might diminish the firms’
interest in funding an accounting organization like API.
During her tenure as API Executive Director, Mildred MacVicar was successful in
obtaining funding for various API initiatives from several major foundations. These
foundation grants were restricted funds that could only be used for the purpose
designated in the funding proposal. The BOD wanted to continue with similar
initiatives and was concerned that competition for funding from foundations was
becoming much more intense. In this environment, API needed an influential con-
tact person associated with each potential foundation source to have a reasonable
chance of getting funding. In past years, many successful funding efforts could be
attributed to a BOD member’s personal contacts. Thus, having influential people on
the BOD is an important ingredient to successful fund-raising.
Sale of publications has been an important source of unrestricted revenues in
recent years. API’s formula for publications has been to obtain foundation funding
for writing the publication and distributing approximately 5000 copies to a target
group of nonprofit organizations. Additional copies are printed and sold at prices
ranging from $7.50 to $20.00. These publications vary from 50 to 100 pages in length.
Publication sales are typically very strong during the first 6 months of availability.
For the year ended 13 December 1995, there was a fund balance reduction of
$22,552 as compared with a budgeted increase of $18,880, and revenues and expenses
were reported as $177,454 and $200,006, respectively. A major reason for the variance
was that a budgeted foundation grant for printing and distributing a publication was
not received in 1995, although API was optimistic that the grant would be received
in 1996. For 1996, API had a balanced budget of $219,300, which was approved at the
BOD annual meeting in October 1995. However, revenues were lower than expected
and the reported fund balance for 1996 was reduced approximately $13,000. The trend
toward lower revenues continued in 1997 and 1998, although in 1999 API published
a new guide and revisions of two best-selling publications to boost revenue.
The BOD was very concerned about controlling costs. Payroll expenses were
approximately 65% and office related expenses 20% of total expenses for the 1997
budget. In 1998, the API seized the opportunity to join a nonprofit community on a
university campus. This move to a better environment resulted in significantly
reduced office expenses for 1998. It also provided the opportunity to use low cost or
volunteer student workers instead of paid staff. This enabled API to operate on a
much lower budget than prior years.
Budget versus actual data for the current month and year-to date is reported at all
BOD meetings. In past years, most of monthly budgeted revenue and expense amounts
were calculated by dividing the annual budget amount by 12. Large unfavorable var-
iances were discussed, and the Executive Director responded to questions. The BOD
paid considerable attention to unfavorable variances for contributions and other
revenue sources. A frequent explanation for contribution variances was the tendency
for end of year giving by large donors. At least once per year there was a discussion
of BOD contributions. During this discussion, the president conveyed the expecta-
tion that BOD members donate both time and money.
80 W.G. Bremser / J. of Acc. Ed. 19 (2001) 75–86

Audited financial statements were available approximately 6 months after fiscal

year end and were discussed at the fall BOD meeting. Other information provided at
all BOD meetings was a two-page report by each API staff person that listed their
major activities since the last BOD meeting. Between BOD meetings, the executive
director, president, and treasurer monitored budget variances.
Another funding issue was whether API should commit resources to significantly
increase funding by acquiring new members. Membership ($40 annual dues) had
varied from 120 to 200 members in recent years. During one discussion of membership,
the executive director stated that the average annual cost of serving a member is $6.

5. Case requirements

1. Identify critical success factors for API.

2. What improvements would you suggest that API make to its budgeting pro-
cess? Assess the current method of reporting to the BOD.
3. A Board member suggested that API develop some measures of performance
that would help assess how API is doing in implementing strategy and achiev-
ing goals. What financial and nonfinancial measures are relevant to API’s
strategy? How would you measure growth? How would your suggested mea-
sures appear in a balanced scorecard for API?
4. Does the accounting profession have an obligation to provide volunteer
accounting services to the community? How does providing volunteer accounting
services to the community improve the image of the accounting professional?
5. Explain why API should or should not promote the formation of ASPI chap-
ters. Assuming that ASPI chapters will be formed, prepare recommendations
to assist API with accomplishing this goal.

6. Teaching notes

6.1. Case objectives

This case describes issues related to API’s strategic planning and implementation.
The objectives of the case are to:
1. Provide students with insight into the strategic planning, strategy implementa-
tion, and operations of a small nonprofit organization.
2. Provide students with the opportunity to evaluate a budgeting and perfor-
mance measurement system and to suggest improvements for such a system.
3. Provide accounting majors with an orientation and perspective on volunteer-
ism and opportunities for pro bono accounting.
This case has been class tested over a period of 3 years at both the MBA and
undergraduate levels. Case requirements can be tailored to meet objectives for indi-
vidual courses.
 W.G. Bremser / J. of Acc. Ed. 19 (2001) 75–86 81

At the MBA level, the case fits nicely into the core managerial accounting course,
providing an opportunity to apply planning, budgeting and performance measure-
ment concepts to a nonprofit organization. MBA students tend to present detailed
analyses of API’s organization, goals, and strategies as a basis for extensive planning
and performance measurement recommendations. Invariably, the cost/benefit ques-
tion arises. A small nonprofit organization like API has very limited resources and
personnel capabilities, which are important limits on system complexity. There is a
tendency for students to recommend too many initiatives or an overly complex sys-
tem. The professor should warn students about this pitfall, although I do not pro-
vide much additional guidance because this pitfall invariably results in excellent
class discussions.
At the undergraduate level, this case can be used in the cost accounting course
after covering budgeting and performance measurement chapters.
Accounting majors find the API case interesting because it introduces them to
volunteer services that accountants can provide. Many undergraduates have volun-
teered their time with organizations like Special Olympics, but may never have
considered how their accounting expertise provides a unique opportunity to assist
nonprofit community organizations. An excellent article on API’s activities was
published in the November 1999 issue of Journal of Accountancy (Shafer, Park, &
Ketchard, 1999). This article describes volunteer opportunities and lists API’s affili-
ate offices, and would be a good reading assignment for the students.

6.2. Critical success factors

Funding is the most important critical success factor (CSF) for virtually every
nonprofit organization, and API is no exception. In recent years, the Big Five firms
provided a significant portion of API’s funding, but a change in strategic direction
for these organizations could negatively affect funding for organizations like API.
API’s declining fund balance indicates possible funding difficulties, suggesting that
API’s Board of Directors needs to broaden the organization’s revenue sources. An
important opportunity is to seek foundation funding for a larger proportion of rev-
enues, but competition for foundation money is intense. Every foundation has a
mission and goals that it is attempting to achieve. Since the ASPI initiative involves
educational and pro bono services dimensions, it has potential appeal to many
foundations.
The second most important CSF is API’s management team. The case notes that a
new executive director was hired in 1997. While the executive director administers
the day-to-day activities, the BOD must provide an available pool of support
resources. The composition of the BOD should mirror strategic priorities, including
funding (Bowen 1994; Taylor, Chait, & Holland, 1996). Since funding from the
national CPA firms is needed, API’s BOD must have contacts in the profession.
Successful fund-raising from major foundation sources typically requires a colla-
borative effort by the executive director and the BOD.
Another important CSF is to create value by providing support to public service
organizations. API’s affiliates delivered thousands of hours of volunteer accounting
82 W.G. Bremser / J. of Acc. Ed. 19 (2001) 75–86

services to individuals and organizations who could not afford to pay for them. The
growth in affiliates in recent years is evidence of API’s success in creating value for
client organizations.
Publications valued by affiliates and the nonprofit community are an impor-
tant source of revenue and should also be viewed as a CSF. Since publications
facilitate the delivery of pro bono accounting services, they are important to
API’s mission.

6.3. Budgeting

The case indicates that the BOD approves the budget at the annual meeting,
which is a common practice. However, most monthly budgeted amounts were cal-
culated by dividing annual budget amounts by 12. This practice is vulnerable to
criticism because the concept of budget cycling is not employed. Most organizations
use budget cycling, which involves planning revenues and expenses on a monthly
basis to reflect seasonal and cyclical factors.
The executive director, president, treasurer and BOD monitor variances from
budgets. Some variances were due to the ‘‘divide by 12 approach’’. This approach
makes some sense for expenses, a high percentage of which are fixed; e.g. salaries
and office administration expenses. A nonprofit organization’s BOD should not
micro-manage detailed expense variances, but should instead focus its attention on
strategic issues facing the organization.
A convincing case can be made for carefully budgeting revenues by month. If a
Big Five firm tended to make a large annual donation in October, it should be
budgeted as such, providing a clear budget target for the executive director. Funding
is an important strategic issue for the BOD, and revenue variances are a concern.
Since most BOD members are CPAs, one can assume that they were very familiar
with budget cycling; and they would have required it if they believed it would
improve planning and cash management.

6.4. Performance measurement

Successfully implementing strategies developed by a nonprofit organization’s

BOD’s requires that a performance measurement system be integrated into the pro-
cess. For a small nonprofit organization, both financial and nonfinancial perfor-
mance measures should be used to focus the executive director and BOD on what is
important for implementing strategy. Goals for the performance measures should be
set and progress monitored by the executive director and board.
The public supports nonprofit organizations and expects accountability, and
reports that resources were managed improperly will undermine public confidence in
an organization. To enhance public confidence, Herzlinger (1996) has proposed
disclosing nonfinancial quantitative information, in addition to financial informa-
tion, that allows a more complete assessment of whether nonprofit organizations are
fulfilling their missions. When soliciting funds from foundations and other donors, a
nonprofit must provide convincing evidence that it is successful in accomplishing the
 W.G. Bremser / J. of Acc. Ed. 19 (2001) 75–86 83

organization’s mission. A performance measurement system can therefore help a

nonprofit organization implement its strategies, and it can provide nonfinancial
metrics that help facilitate fundraising. The case indicates that API reports some
nonfinancial metrics in the annual report, but these are measures of volunteer ser-
vices delivered by affiliates.
The balanced scorecard is a performance measurement model for strategy imple-
mentation that was developed for business entities (Kaplan & Norton, 1993, 1996,
2000). Many nonprofit organizations are also using a balanced scorecard model
because it provides structure for measuring performance, presenting goals and rela-
ted measures adopted by an entity to implement strategy. Goals are classified
according to four perspectives — financial, customer, internal business process, and
learning and growth. Three to five measures are recommended for each perspective
of the balanced scorecard model so that management will focus on the most
important factors for implementing strategy.
The key point is that financial and nonfinancial metrics used in a balanced scor-
ecard model would help manage strategy implementation for nonprofit organiza-
tions. The case question asks how suggested measures would appear in a balanced
scorecard for API, but the professor may modify this requirement to just ask for
measures that should be included in a balanced scorecard model.
API’s declining fund balance indicates the importance of the financial perspective.
The following goals and possible measures might be used:

Goal: Secure more unrestricted financial support

Measures: Percent increase in unrestricted revenues, percent of revenues from
accounting organizations, BOD contributions, percent increase in fund balance,
percent of contributions from prior year donors
Goal: Attract new funding sources
Measure: Percent of revenues from new sources
Goal: Secure project-oriented restricted funds
Measures: Percent increase in restricted revenues, restricted revenues as a percent
of total revenues.

All measures must be relevant to the specified goal and one measure can be sufficient
for a goal. To facilitate discussion, students can be asked to identify alternative
measures considered and to support their final choice.
API’s customers are affiliates that receive services from the national organization
and the accounting profession, which benefits from the public’s knowledge of API’s
activities. The following goals and measures relate to the customer perspective:

Goal: Value added service to affiliated public service accounting organizations

Measure: Annual service survey of affiliates
Goal: Support affiliated public service accounting organizations’ delivery of
volunteer services
Measures: Number of publications distributed through affiliates, number of con-
sultations
84 W.G. Bremser / J. of Acc. Ed. 19 (2001) 75–86

Goal: Publicize API’s accomplishments and availability of pro bono accounting

services
Measures: Number of items published in newspapers, professional newsletters,
and journals.
The internal business process perspective focuses on those processes that an
organization must effectively complete to add value. Possible goals and measures
related to the business process perspective are:
Goal: Organize and present value-added affiliate forums
Measure: Forum participant evaluations
Goal: Establish new ASPI chapters
Measure: Number of new chapters
Goal: Provide useful publications
Measures: Number of publications distributed by API.
Achieving the learning and growth that are necessary for API to continuously
improve requires having board members that can help move the organization for-
ward. In API’s current environment, this means having BOD members that can help
with funding. Attracting new affiliates is another important way that API can grow.
Students often have difficulty with the learning and growth perspective of the
balanced scorecard. Possible goals and measures for this perspective are:
Goal: Attract BOD members with funding contacts
Measure: Number of BOD members with funding contacts
Goal: Attract new API affiliates
Measure: Number of new affiliates
Goal: Provide useful up-to-date publications
Measure: Sales of publications with copyrights within the last 3 years.
One way to facilitate discussion is to ask students the relative importance that they
would put on each of the four perspectives. This discussion helps illustrate that the
word ‘‘balanced’’ does not necessarily mean equally important. For example, the
financial perspective seems relatively more important than the other three perspec-
tives for a nonprofit organization like API.
The balanced scorecard is a management system (Kaplan & Norton, 1996). The
performance metrics are the key aspect of the system, and they should include both
leading and lagging indicators. I ask students to identify important leading indica-
tors in their balanced scorecards. Leading indicators is a key balanced scorecard
concept because they are driver-oriented metrics. A strategy encompasses a set of
hypothesized cause and effect relationships. If the organization does certain things
(cause) a value creating result will occur. For example, API may hypothesize a value
proposition that attracting BOD members with funding contacts will increase rev-
enues. The number of BOD members with funding contacts is a leading indicator for
this value proposition on the balanced scorecard. The balanced scorecard would
also include revenue metrics as lagging outcome measures. You would expect to see
an increase in the number of BOD members with funding contacts subsequently
resulting in revenue metrics improvement if the value proposition is valid.
 W.G. Bremser / J. of Acc. Ed. 19 (2001) 75–86 85

6.5. Accounting profession’s responsibility

Whether the accounting profession has a responsibility to provide volunteer

accounting services to the community is controversial and provokes interesting dis-
cussion by undergraduates. In discussing the question of whether professional status
brings with it a responsibility for public service, students are likely to cite the
example of pro-bono services provided by attorneys. API’s mission statement refers
to improving the image of the accounting professional, a goal that is partially
accomplished when CPAs perform volunteer public service work.
Another perspective is the CPA profession’s monopoly on providing audit and
other attest services. If the state grants this monopoly, does the profession have a
responsibility to give back to the community by helping nonprofit organizations?
Paying for accounting and auditing services is a burden for many nonprofit orga-
nizations, and audits fees paid reduce financial resources available for programs.
For example, a small nonprofit with $100,000 of revenues may be required by the
state to have an audit costing $3000 or more, which is a material amount for the
organization. An auditor may also provide some accounting and tax services such
as preparing financial statements and Form 990. If a nonprofit’s financial records
are bad shape, fees will be higher, which limits resources that could be used for
programs.

6.6. ASPI strategy

Some students in an undergraduate class probably have participated in student

organizations and have views on how such organizations should and do work. These
students will likely have interesting ideas on the design of an ASPI student
organization. Having a workable student organization model is an important
component of a strategy to promote the formation of ASPI chapters. If a founda-
tion or other potential funding source views service learning as being beneficial, they
would be very interested in how the ASPI chapters would be formed and operated
because they want to invest in a feasible program. Accounting educators are
increasing their use of service learning, and Rama (1998) provides several models
for service learning.
Considering practical implementation questions provides a challenging unstruc-
tured problem for accounting majors. I ask students to list some practicalities based
upon their experience with student organizations. How do you identify qualified
clients? How do you define the engagement? Should students earn academic credit?
Who will train the students? Who will be available for consultation when difficult
questions arise? Will students lose interest?
Most volunteer assignments are at a basic level, but some training is necessary.
Students may be concerned about having adequate skills. A popular idea is to part-
ner with CPAs in the community. The CPA can help plan the work and be available
to answer questions and to review the completed work. Besides helping a client
organization, volunteer activities provide students with an opportunity to network
with potential employers.
86 W.G. Bremser / J. of Acc. Ed. 19 (2001) 75–86

7. Conclusion

This case introduces students to the strategic planning, administration, and

operations of a small nonprofit organization. Undergraduates should be aware of
the role of nonprofit organizations and how they add value in our society. Providing
students with some perspective on volunteerism and, more specifically, pro bono
accounting services is a valuable benefit from using this case. On a technical level,
the case challenges students to design a budgeting and performance measurement
system. Cost effectiveness of the system and avoiding the pitfall of unnecessary
complexity are important aspects of the system design assignment.

Acknowledgement

The author gratefully acknowledges the helpful comments of James E. Rebele

(Editor).

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