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

MACK, J, MORGAN, GG, BREEN, OB and CORDERY, CJ (2017). Financial reporting by charities: a matched case study analysis from four countries. Public Money and Management, 37 (3), 165-172.

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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 charities operating in the same field and with similar levels of total income. The authors highlight common issues and implications in terms of the concepts underpinning not-for-profit organization (NPO) financial reporting and argue the case for harmonized international NPO accounting standards.

Item Type:	Article
Additional Information:	peerreview_statement: The publishing and review policy for this title is described in its Aims & Scope. aims_and_scope_url: http://www.tandfonline.com/action/journalInformation?show=aimsScope&journalCode=rpmm20
Uncontrolled Keywords:	Charity accountability; financial reporting by charities; international NPO accounting standards; 1501 Accounting, Auditing And Accountability; 1605 Policy And Administration; 1503 Business And Management; Political Science & Public Administration
Identification Number:	https://doi.org/10.1080/09540962.2017.1281638
Page Range:	165-172
SWORD Depositor:	Symplectic Elements
Depositing User:	Symplectic Elements
Date Deposited:	07 Feb 2019 12:08
Last Modified:	18 Mar 2021 06:37
URI:	https://shura.shu.ac.uk/id/eprint/23144

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