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Voluntary disclosures as a mechanism for defining entity status in Australian not-for-profit organisations

Please use this identifier to cite or link to this item: http://hdl.handle.net/1959.14/93146

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Title: Voluntary disclosures as a mechanism for defining entity status in Australian not-for-profit organisations
Related: Australian accounting review, Vol. 20, No. 2 (2010), p.154-164
DOI: 10.1111/j.1835-2561.2010.00088.x
Publisher: Blackwell Publishing Asia
Date: 2010
FoR/RFCD Code(s): 150103 Financial Accounting 150102 Auditing and Accountability
Author/Creator: Cummings, Lorne
Author/Creator: Dyball, Maria
Author/Creator: Chen, Jessica (Jin Hua)
Description: This study examines managerial efforts to portray an entity's not-for-profit (NFP) status based on voluntary disclosure practices. The annual report text of 61 NFPs are analysed in accordance with Salamon and Anheier's (1997) NFP definitional framework. Results indicate a predominant application of the structural-operational definition. Furthermore, the ‘organised’ attribute of this definition prevails over the ‘non-profit-distributing’ criterion that has been advocated by various parties. Standard-setting bodies may want to consider: (1) NFP management perspectives in any revised NFP definition; and (2) greater clarity in conceptual framework and standard-setting arrangements to improve overall transparency in NFP reporting practices.
Description: 11 page(s)
Subject Keyword: 150103 Financial Accounting
Subject Keyword: 150102 Auditing and Accountability
Subject Keyword: not-for-profit
Subject Keyword: disclosure
Subject Keyword: Australia
Resource Type: journal article
Organisation: Macquarie University. Dept. of Accounting and Finance

Identifier: http://hdl.handle.net/1959.14/93146
Identifier: ISSN:1035-6908
Identifier: mq-rm-2009010147
Language: eng
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