Carolyn J. Cordery
International practices, beliefs and values in not-for-profit financial reporting.
Cordery, Carolyn J.; Crawford, Louise; Breen, Oonagh B.; Morgan, Gareth G.
Oonagh B. Breen
Gareth G. Morgan
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.
|Journal Article Type||Article|
|Publisher||Taylor & Francis|
|Peer Reviewed||Peer Reviewed|
|Institution Citation||CORDERY, C.J., CRAWFORD, L., BREEN, O.B. and MORGAN, G.G. . International practices, beliefs and values in not-for-profit financial reporting. Accounting forum [online], In Press. Available from: https://doi.org/10.1016/j.accfor.2018.05.001|
|Keywords||Financial reporting; Not-for-profit; NPO; Charities; Logics|
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