Financial reporting by charities: A matched case study analysis from four countries

MACK, Janet, MORGAN, Gareth, BREEN, Oonagh B. and CORDERY, Carolyn (2017). Financial reporting by charities: A matched case study analysis from four countries. Public Money & Management, 37 (3), 165-172.

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Link to published version:: 10.1007/s11266-013-9377-2

Abstract

This paper analyses financial reporting requirements applicable to charities in four jurisdictions: Australia; England; Ireland; New Zealand, using case study analysis which compares the actual financial statements of four carefully matched charities operating in the same field and with similar levels of total income. We highlight common issues and implications in terms of the concepts underpinning not-for-profit (NPO) financial reporting and the case for harmonized international NPO accounting standards.

Item Type: Article
Research Institute, Centre or Group: Sheffield Business School Research Institute > People, Work and Organisation
Identification Number: 10.1007/s11266-013-9377-2
Depositing User: Helen Garner
Date Deposited: 23 Nov 2016 16:18
Last Modified: 11 Mar 2017 20:08
URI: http://shura.shu.ac.uk/id/eprint/14119

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