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International practices, beliefs and values in not-for-profit financial reporting

Lookup NU author(s): Professor Louise CrawfordORCiD



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.

Publication metadata

Author(s): Cordery CJ, Crawford L, Breen OB, Morgan GG

Publication type: Article

Publication status: Published

Journal: Accounting Forum

Year: 2019

Volume: 43

Issue: 1

Pages: 16-41

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


DOI: 10.1016/j.accfor.2018.05.001


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