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dc.contributor.authorCordery, Carolyn J.
dc.contributor.authorCrawford, Louise
dc.contributor.authorBreen, Oonagh B.
dc.contributor.authorMorgan, Gareth G.
dc.date.accessioned2018-05-21T09:56:55Z
dc.date.available2018-05-21T09:56:55Z
dc.date.issued2018-05-24
dc.identifier.citationCORDERY, C.J., CRAWFORD, L., BREEN, O.B. and MORGAN, G.G. 2018. 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.2018.05.001en
dc.identifier.issn0155-9982en
dc.identifier.issn1467-6303en
dc.identifier.urihttp://hdl.handle.net/10059/2928
dc.description.abstractFinancial 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.en
dc.language.isoengen
dc.publisherElsevieren
dc.rightshttps://creativecommons.org/licenses/by-nc-nd/4.0en
dc.rightsAttribution-NonCommercial-NoDerivatives 4.0 International*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/*
dc.subjectFinancial reportingen
dc.subjectNot-for-profiten
dc.subjectNPOen
dc.subjectCharitiesen
dc.subjectLogicsen
dc.titleInternational practices, beliefs and values in not-for-profit financial reporting.en
dc.typeJournal articlesen
dc.publisher.urihttps://doi.org/10.1016/j.accfor.2018.05.001
dcterms.dateAccepted2018-05-21en
refterms.accessExceptionNAen
refterms.dateDeposit2018-05-21en
refterms.dateEmbargoEnd2019-11-24en
refterms.dateFCA2019-11-24en
refterms.dateFCD2018-05-21en
refterms.dateFreeToDownload2019-11-24en
refterms.dateFreeToRead2019-11-24en
refterms.dateToSearch2019-11-24en
refterms.depositExceptionNAen
refterms.panelCen
refterms.technicalExceptionNAen
refterms.versionAMen
rioxxterms.publicationdate2018-05-24
rioxxterms.typeJournal Article/Reviewen
rioxxterms.versionAMen


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