International practices, beliefs and values in not-for-profit financial reporting.
(2019)
Journal Article
CORDERY, C.J., CRAWFORD, L., BREEN, O.B. and MORGAN, G.G. 2019. International practices, beliefs and values in not-for-profit financial reporting. Accounting forum [online], 43(1), pages 16-41. Available from: https://doi.org/10.1016/j.accfor.2018.05.001
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 at... Read More about International practices, beliefs and values in not-for-profit financial reporting..