Accountability and not-for-profit organisations: implications for developing international financial reporting standards

CRAWFORD, Louise, MORGAN, Gareth and CORDERY, Carolyn (2018). Accountability and not-for-profit organisations: implications for developing international financial reporting standards. Financial Accountability & Management, 34 (2), 181-205.

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Link to published version:: https://doi.org/10.1111/faam.12146
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    Abstract

    This paper provides empirical evidence which informs contemporary debates on developing international financial reporting standards for not-for-profit organisations (NPOs) (CCAB, 2013a,b; IFRS Foundation, 2015). Drawing on a global survey with respondents showing experience of NPO reporting in 179 countries, we explore: practice and beliefs about NPO financial reporting internationally; perceptions of accountability between NPOs and stakeholders; and implications for developing international financial reporting standards. Interpreting our research in the context of accountability, we find considerable support for developing international financial reporting standards for NPOs, recognising broad stewardship accountability to all stakeholders as important, but prioritising accountability upwards to external funders and regulators.

    Item Type: Article
    Additional Information: Accepted for publication in the May 2018 issue of FAM
    Uncontrolled Keywords: Not-for-profit organisations (NPO); accountability; international financial reporting; stewardship.
    Research Institute, Centre or Group - Does NOT include content added after October 2018: Sheffield Business School Research Institute > Ethical Organisations
    Departments - Does NOT include content added after October 2018: Sheffield Business School > Department of Management
    Identification Number: https://doi.org/10.1111/faam.12146
    Page Range: 181-205
    Depositing User: Gareth Morgan
    Date Deposited: 08 Nov 2016 10:32
    Last Modified: 23 Nov 2019 08:00
    URI: http://shura.shu.ac.uk/id/eprint/13941

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