International practices, beliefs and values in not-for-profit financial reporting
作者: Carolyn J. CorderyLouise CrawfordOonagh B. BreenGareth G. Morgan
作者单位: 1Aston University, England, United Kingdom
2Robert Gordon University, Aberdeen, Scotland, United Kingdom
3University College, Dublin, Ireland
4Sheffield Hallam University, England, United Kingdom
刊名: Accounting Forum, 2018
来源数据库: Elsevier Journal
DOI: 10.1016/j.accfor.2018.05.001
关键词: Financial ReportingNot-for-ProfitNPOCharitiesLogics
原始语种摘要: Abstract(#br)Financial reporting is an important aspect of not-for-profit organisations’ (NPOs’) discharge of accountability, 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 should be developed and followed. Conflict between local practice and stakeholder beliefs is evident. Significant belief differences across key stakeholder groups will likely impact NPO...
全文获取路径: Elsevier  (合作)
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关键词翻译
关键词翻译
  • financial 财政的
  • reporting 申报
  • profit 利息
  • national 国家的
  • stakeholder 赌金保管者
  • attracting 吸引
  • institutional 惯例的
  • standards 规程
  • methodology 方法学
  • practice 实践