ABSTRACT This field research case focuses on a housing cooperative based in Kingston, Ontario. The key issue is the need to craft a budget to support the general manager, Brent Bellamy, as he plans for the coming academic year. Because of the COVID‐19 pandemic, Queen's University suspended in‐person classes for the 2020–2021 school year. The Kingston Student Housing Co‐operative (KSHC) depends on student members who attend Queen's to stay in its rooms and participate in its operations and governance structure. With Queen's effectively shutting down, KSHC's key source of funds will be absent for the coming year. Brent needs help recalculating the budget for the coming year, leading to advice on some of his strategic options. He is also worried about other issues at KSHC: (1) the organization's long‐time bookkeeper has just given notice of her intent to retire, and he must evaluate the bookkeeping tasks that were her responsibility; (2) he has concerns about the governance structure, which sees a lack of continuity in the board of directors between years; and (3) KSHC was considering a significant build project prior to the COVID‐19 pandemic that Brent would like to advance. In considering these issues, Brent must acknowledge and respect the unique nature of a cooperative as a member‐owned nonprofit organization based on certain cooperative principles.

Ryan Stack

Bertrand Malsch

Accounting Perspectives

Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students.    Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.

Accounting Perspectives is a forum for peer-reviewed applied research, analysis, synthesis, and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policymakers, and accounting students. We seek articles from both academics and practitioners that address relevant issues in all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics.

《Accounting Perspectives》是一个提供同行评审的应用研究、分析、综合和评论的平台，关注学术界、实践者、金融分析师、金融高管、监管机构、会计政策制定者和会计学生感兴趣的问题。我们欢迎来自学术界和实践界的文章，涉及会计及相关领域的各类相关问题，包括财务会计与报告、审计及其他保证服务、管理会计与绩效测量、信息系统及相关技术、税收政策与实践、职业道德、会计教育等主题。

Kingston Student Housing Co‐operative: Budgeting and Governance in a Global Crisis^*

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Category	Quartile
BUSINESS, FINANCE	3

Kingston Student Housing Co‐operative: Budgeting and Governance in a Global Crisis*

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Kingston Student Housing Co‐operative: Budgeting and Governance in a Global Crisis^*