Financial reporting by smaller charities: drivers of the cash/accruals choice

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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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.

Item Type:	Article
Uncontrolled Keywords:	1501 Accounting, Auditing and Accountability; 1605 Policy and Administration; 1503 Business and Management; Political Science & Public Administration
Identification Number:	https://doi.org/10.1080/09540962.2019.1689653
SWORD Depositor:	Symplectic Elements
Depositing User:	Symplectic Elements
Date Deposited:	11 Sep 2019 10:58
Last Modified:	04 Jun 2021 01:18
URI:	https://shura.shu.ac.uk/id/eprint/25112

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