Above the Bottom Line: Financial Management in Human Services provides a guide for social work students and practitioners who must manage finances of human services programs and organizations. This book is appropriate for social work students and practitioners making the transition from social work practice into administration. Within a broad enterprise perspective encompassing human services in public, nonprofit, and for-profit settings, the book addresses the need for a greater understanding of financial accounting, budgeting, and financial analysis to support all forms of human services delivery.
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Roger A. Lohmann, PhD, is professor emeritus of social work at West Virginia University, Morgantown. He received his BA from St. Cloud State University, MA from the University of Minnesota, and PhD from the Heller School at Brandeis University. After a term as the youngest director of a Community Action Agency in the War on Poverty, Lohmann developed one of the first courses on financial management in social work education, and his earlier book, Breaking Even: Financial Management in Human Service Organizations, was the first book-length discussion ever published on the topic. He is the author of numerous other publications, including several Encyclopedia of Social Work entries on financial management and related topics; Social Administration (coauthored with Nancy Lohmann); the award winning The Commons: New Perspectives on Nonprofit Organization and Voluntary Action; and his latest electronic book, Voluntary Action in New Commons: Democracy in the Life World Beyond Market, State and Household. These last two books lay out a perspective on nonprofit organization and civil society that he calls the commons theory of voluntary action. Lohmann has received a number of awards and recognitions for his work, including lifetime achievement awards from the Association for Community Organization and Social Administration and the Association for Research on Nonprofit Organizations and Voluntary Action, a Nonprofit Times listing as one of the 50 most influential people in the nonprofit sector, and designation as a Benedum Scholar at West Virginia University.
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