Volunteer visibility : what and how Australian not-for-profit organisations report volunteer contributions

O'Brien, Emma & Tooley, Stuart (2010) Volunteer visibility : what and how Australian not-for-profit organisations report volunteer contributions. In Proceedings of 24th Annual Australian and New Zealand Academy of Management Conference : Managing for Unknowable Futures, ANZAM, Adelaide Convention Centre, Adelaide, SA.

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The enhanced social profile of not-for-profit organisations (NFPs) and the role of volunteers have resulted in calls for NFPs to be more accountable and to disclose information relating to such contributions. In this study we identify, locate and categorise the extent of disclosures made in relation to volunteer contributions. We find that disclosure was more prevalent on NFP websites compared to digital annual report disclosures. We find that more NFPs provided disclosure on the activities of their volunteers than other items pertaining to volunteers. The valuation of volunteer contributions was the least likely to be disclosed. The findings contribute to international debate over the inclusion of volunteer contributions in the assessment of a NFP’s accountability over its resources and ultimately the enhancement of its sustainability.

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ID Code: 40000
Item Type: Conference Paper
Refereed: Yes
Keywords: Accountability, Not-for-profits, Volunteers
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Accounting Auditing and Accountability not elsewhere classified (150199)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2010 ANZAM
Deposited On: 11 Feb 2011 00:02
Last Modified: 29 Feb 2012 14:31

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