Accountability beyond the headlines : why not-for-profit organisations need to communicate their own expenditure stories

Ryan, Christine M. & Irvine, Helen J. (2012) Accountability beyond the headlines : why not-for-profit organisations need to communicate their own expenditure stories. Australian Accounting Review, 22(4), pp. 353-370.

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This paper analyses the expenditure patterns of 97 Australian international aid and development organisations, and examines the extent to which they disclose information about their expenditure in order to discharge their accountability. Not-for-profit (NFP) expenditure attracts media attention, with perceptions of excessive costs potentially damaging stakeholder trust in NFP organisations. This makes it important for organisations to be proactive in communicating their expenditure stories to stakeholders, rather than being judged on their performance by standardised expenditure metrics. By highlighting what it costs to ensure longer-term operational capability, NFP organisations will contribute to the discharge of their financial accountability and play a part in educating all stakeholders about the dangers of relying on a single metric.

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2 citations in Web of Science®

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ID Code: 56154
Item Type: Journal Article
Refereed: Yes
Keywords: not-for-profit, financial ratios, accountability, international aid organisations, expenditure information
DOI: 10.1111/j.1835-2561.2012.00192.x
ISSN: 1835-2561
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2012 Wiley-Blackwell Publishing Asia
Deposited On: 08 Jan 2013 00:17
Last Modified: 24 Jan 2016 23:27

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