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Accountability and not-for-profit organisations: Implications for developing international financial reporting standards

Lookup NU author(s): Professor Louise Crawford

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Abstract

© 2017 John Wiley & Sons Ltd This paper provides empirical evidence which informs contemporary debates on developing international financial reporting standards for not-for-profit organisations (NPOs). 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.


Publication metadata

Author(s): Crawford L, Morgan GG, Cordery CJ

Publication type: Article

Publication status: Published

Journal: Financial Accountability and Management

Year: 2018

Volume: 34

Issue: 2

Pages: 181-205

Print publication date: 06/04/2018

Online publication date: 23/11/2017

Acceptance date: 01/08/2016

ISSN (print): 0267-4424

ISSN (electronic): 1468-0408

Publisher: Wiley-Blackwell Publishing Ltd

URL: https://doi.org/10.1111/faam.12146

DOI: 10.1111/faam.12146


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