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.

View at publisher

Abstract

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.

Impact and interest:

1 citations in Scopus
Search Google Scholar™

Citation counts are sourced monthly from Scopus and Web of Science® citation databases.

These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.

Citations counts from the Google Scholar™ indexing service can be viewed at the linked Google Scholar™ search.

Full-text downloads:

166 since deposited on 29 Oct 2014
124 in the past twelve months

Full-text downloads displays the total number of times this work’s files (e.g., a PDF) have been downloaded from QUT ePrints as well as the number of downloads in the previous 365 days. The count includes downloads for all files if a work has more than one.

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

Export: EndNote | Dublin Core | BibTeX

Repository Staff Only: item control page