Go your own way : reporting of fundraising in Australian charity financial statements

Flack, Ted, McGregor-Lowndes, Myles, Marsden, Stephen J., & Poole, Glenn (2014) Go your own way : reporting of fundraising in Australian charity financial statements. Third Sector Review, 20(2), pp. 9-25.

Abstract

Australian charities are facing increased public scrutiny of their financial reports, which must now be submitted to the national regulator, the Australian Charities and Not-for-profits Commission. Some may wish to use reports to create so-called 'fundraising efficiency league tables'. This article seeks to provide a description of current best practice in fundraising financial reporting by examining annual reports that have been recognised with industry awards. We find a wide variation in how terms have been used, with no patterns discernible. Moreoever, reporting is influenced by regulatory requirements in the relevant jurisdiction, which differ substantially. It is unlikely that league tables will be meaningful if constructed from charities' current annual financial statements.

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ID Code: 81344
Item Type: Journal Article
Refereed: Yes
Additional URLs:
Keywords: Fundraising, Financial statements, Charity, Accountability
ISSN: 1323-9163
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)
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 > Research Centres > Australian Centre for Philanthropy and Nonprofit Studies
Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Civil Engineering & Built Environment
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2014 Australian New Zealand Third Sector Research Ltd
Deposited On: 02 Feb 2015 23:32
Last Modified: 04 Jan 2016 11:41

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