International practices, beliefs and values in not-for-profit financial reporting

CORDERY, Carolyn J, CRAWFORD, Louise, BREEN, Oonagh B and MORGAN, Gareth G (2018). International practices, beliefs and values in not-for-profit financial reporting. Accounting Forum.

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Official URL: https://www.sciencedirect.com/science/article/pii/...
Link to published version:: https://doi.org/10.1016/j.accfor.2018.05.001

Abstract

Financial reporting is an important aspect of not-for-profit organisations’ (NPOs’) accountability discharge, particularly for donations and funding. Nevertheless, NPO financial reporting lacks a global approach. Drawing on a multi-national survey attracting more than 600 respondents, this paper utilises a pattern-matching methodology to capturing institutional logics. We uncover tension between NPO financial reporting practice (underpinned by symbolic and material carriers of a local financial reporting logic), and a majority belief that NPO international financial reporting standards are required. Conflict between local practice and stakeholder beliefs is evident. Significant belief differences across key stakeholder groups will likely impact NPO financial reporting development.

Item Type: Article
Research Institute, Centre or Group: Sheffield Business School Research Institute > Ethical Organisations
Departments: Sheffield Business School > Department of Management
Identification Number: https://doi.org/10.1016/j.accfor.2018.05.001
Depositing User: Gareth Morgan
Date Deposited: 25 May 2018 09:59
Last Modified: 16 Nov 2018 14:04
URI: http://shura.shu.ac.uk/id/eprint/21328

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