@article { , title = {Accountability and not-for-profit organisations: implications for developing international financial reporting standards.}, abstract = {This paper provides empirical evidence which informs contemporary debates on developing international financial reporting standards for not-for-profit organisations (NPOs) (CCAB, 2013a,b; IFRS Foundation, 2015). Drawing on a global survey with respondents showing experience of NPO reporting in 179 countries, we explore: practice and beliefs about NPO financial reporting internationally; perceptions of accountability between NPOs and stakeholders; and implications for developing international financial reporting standards. Interpreting our research in the context of accountability, we find considerable support for developing international financial reporting standards for NPOs, recognising broad stewardship accountability to all stakeholders as important, but prioritising accountability upwards to external funders and regulators.}, doi = {10.1111/faam.12146}, eissn = {1468-4808}, issn = {0267-4424}, issue = {2}, journal = {Financial accountability and management}, note = {COMPLETED -- Still Early View 26/3/2018, 26/2/2018, 26/1/2018, 21/12/2017 LM -- Now published online 27/11/2017 LM -- Rec'd Uncorrected Proofs from contact with DOI 25/10/2017 LM -- Still not available 22/9/2017, 21/8/2017, 24/7/2017, 23/6/2017, 22/5/2017, 24/4/2017 LM -- Publication approx May 2018, still not available 21/3/2017 LM -- NPY checked 21/2/2017 LM -- Still not available on website 24/1/2017 LM -- NYP checked 24/11/2016 LM -- NYP checked 21/10/2016 LM -- NYP checked 27/9/2016 LM -- NYP checked 25/8/2016 LM -- Item accepted (publication approx May 2018), requested file 1/8/2016 LM -- Resubmitted Feb 2016 ADDITIONAL INFORMATION: Crawford, Louise -- Panel C}, pages = {181-205}, publicationstatus = {Published}, publisher = {Wiley}, url = {http://hdl.handle.net/10059/1550}, volume = {34}, keyword = {Not for profit organisations (NPO), Accountability, International financial reporting, Stewardship}, year = {2018}, author = {Crawford, Louise and Morgan, Gareth G. and Cordery, Carolyn J.} }