Financial reporting by charities: a matched case study analysis from four countries

Janet Mack; Gareth Morgan; Carolyn J. Cordery; Oonagh B. Breen

doi:10.1080/09540962.2017.1281638

Financial reporting by charities: a matched case study analysis from four countries

Janet Mack, Gareth Morgan, Carolyn J. Cordery, Oonagh B. Breen

Research output: Contribution to journal › Article › peer-review

Abstract

This paper analyses financial reporting requirements applicable to charities in four jurisdictions—Australia; England; Ireland; New Zealand—using case study analysis which compares the actual financial statements of four charities operating in the same field and with similar levels of total income. The authors highlight common issues and implications in terms of the concepts underpinning not-for-profit organization (NPO) financial reporting and argue the case for harmonized international NPO accounting standards.

Original language	English
Pages (from-to)	165-172
Number of pages	8
Journal	Public Money and Management
Volume	37
Issue number	3
Early online date	13 Feb 2017
DOIs	https://doi.org/10.1080/09540962.2017.1281638
Publication status	Published - 16 Apr 2017

Bibliographical note

This is an Accepted Manuscript of an article published by Taylor & Francis in Public Money & Management on 13/2/2017, available online http://www.tandfonline.com/10.1080/09540962.2017.1281638

Keywords

charity accountability
financial reporting by charities
international NPO accounting standards

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10.1080/09540962.2017.1281638

Financial reporting by charities
This is an Accepted Manuscript of an article published by Taylor & Francis in Public Money & Management on 13/2/2017, available online http://www.tandfonline.com/10.1080/09540962.2017.1281638
Accepted author manuscript, 422 KB

Cite this

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Financial reporting by charities: a matched case study analysis from four countries

Abstract

Bibliographical note

Keywords

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