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, 43 (1), 16-41.

[img]
Preview
PDF
__tsclient_C_SHARED_PUBPAPERS-PrePrints_InternatValuesNPOFinRep-Corderyetal-AccForumMay2018.pdf - Accepted Version
Creative Commons Attribution Non-commercial No Derivatives.

Download (276kB) | Preview
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 - 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/10.1016/j.accfor.2018.05.001
Page Range: 16-41
Depositing User: Gareth Morgan
Date Deposited: 25 May 2018 09:59
Last Modified: 18 Mar 2021 03:17
URI: https://shura.shu.ac.uk/id/eprint/21328

Actions (login required)

View Item View Item

Downloads

Downloads per month over past year

View more statistics