Tsopa N.V., Baranova S.V., Khramova A.V. Management of a Nonprofit Organization: Practice of Organizational Structure Development of a Public Fund and Focus of Accounting Work

Natalia  V.  Tsopa
V.I. Vernadsky Crimean Federal University, Simferopol, Russian Federation
Svetlana  V.  Baranova
Russian State Social University, Moscow, Russian Federation
Alisa  V.  Khramova
Russian State Social University, Moscow, Russian Federation

Abstract. Currently, various sources write a lot about non-profit organizations (hereinafter – NPOs) due to their social significance, their role in addressing social issues, and the specific nature of their activities, which differ from those of commercial organizations. According to the authors, the expansion of the activities of non-profit public associations is driving the search for effective methods and approaches to the practical application of the current system of financing and accounting. However, currently, the specifics of accounting and analytical work in various public associations are not among the most popular topics among either practitioners or academic economists. The relevance and prospects of the research are confirmed by data showing that in 2025, the non-profit sector in Russia demonstrates steady growth and clearly confirms its role as a driver of social change. According to the Ministry of Economic Development, at the end of 2024, there were 133,812 socially oriented NPOs operating in the country, or 3,280 more than the previous year. This growth rate speaks not only to the activeness of civil society but also to the systemic support of state institutions. The presentation of accounting experience at a Public Fund, along with the provided comments and reflection on the specifics of accounting by a practicing expert, is of particular significance for the practice of NPOs. Authors’ contribution. N.V. Tsopa – empirical analysis, collection and systematization of data on the aspects under consideration, and visualization of research results; S.V. Baranova – study of the specifics of accounting in the NPOs’ management, in particular, the main aspects of the
organization of accounting for business operations using the example of a Public Fund. A.V. Khramova – analysis of the activities of modern NPOs in Russia, interpretation of the results, and formulation of conclusions.
Key words: management, accounting, organizational structure, public fund, forms of organizations, non-profit organizations, NPOs’ management, organizational structure of public foundation management, accounting in NPOs (NPOs), NPOs prospects.
Citation. Tsopa N.V., Baranova S.V., Khramova A.V., 2026. Management of a Nonprofit Organization: Practice of Organizational Structure Development of a Public Fund and Focus of Accounting Work. Regionalnaya ekonomika. Yug Rossii [Regional Economy. South of Russia], vol. 14, no. 2, pp. 149-159. (in Russian). DOI: https://doi.org/10.15688/re.volsu.2026.2.13

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