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Lookup NU author(s): Professor Louise Crawford
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License (CC BY-NC-ND).
© 2018 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 financial reporting development.
Author(s): Cordery CJ, Crawford L, Breen OB, Morgan GG
Publication type: Article
Publication status: Published
Journal: Accounting Forum
Online publication date: 16/04/2019
Acceptance date: 21/05/2018
Date deposited: 06/11/2018
ISSN (print): 0155-9982
ISSN (electronic): 1467-6303
Publisher: Taylor and Francis
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