ALSOP, Elaine and MORGAN, Gareth (2019). Financial reporting by smaller charities: drivers of the cash/accruals choice. Public Money and Management.
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25112:536100
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CharityFinRepCashAcc-Alsop+Morgan-Prepubfinal.pdf - Accepted Version
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CharityFinRepCashAcc-Alsop+Morgan-Prepubfinal.pdf - Accepted Version
Available under License All rights reserved.
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Abstract
All UK charities are required by law to publish annual accounts. This study is concerned with the choice faced by smaller charities whether to use the accruals (charities SORP) or receipts and payments (R&P) basis. A study of financial reporting by 90 smaller Scottish charities, supplemented by interviews, examined drivers behind the choice of approach. Both accruals and R&P accounts were considered legitimate means of reporting and the choice was found to be driven largely by perceived preferences of users of accounts rather than costs.
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