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Lookup NU author(s): Professor Louise Crawford
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© 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.
Author(s): Crawford L, Morgan GG, Cordery CJ
Publication type: Article
Publication status: Published
Journal: Financial Accountability and Management
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
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