Do not-for-profits need their own conceptual framework?

Ryan, Christine, Mack, Janet, Tooley, Stuart, & Irvine, Helen (2014) Do not-for-profits need their own conceptual framework? Financial Accountability & Management, 30(4), pp. 383-402.

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This paper raises the issue of whether not-for-profit (NFP) organisations require a conceptual framework that acknowledges their mission imperative and enables them to discharge their broader accountability. Relying on publicly available documentation and literature, it suggests that current conceptaul Frameworks for the for-profit and public sectors are inadequate in meeting the accountability needs of broader NFP-specific accountability and the formulation of NFP-appropriate reporting practice, including the provision of financial and non-financial reporting. The paper thus theoretically challenges existing financial reporting arrangements and investes debate on their future direction.

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1 citations in Scopus
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ID Code: 78079
Item Type: Journal Article
Refereed: Yes
Keywords: conceptual framework, accountability, NFPs, non-reciprocal transfers, volunteers
DOI: 10.1111/faam.12044
ISSN: 1468-0408
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Copyright Owner: Copyright 2014 John Wiley & Sons Ltd
Deposited On: 29 Oct 2014 00:59
Last Modified: 23 Jun 2017 03:03

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