Financial reporting by charities:a matched case study analysis from four countries


This paper analyses financial reporting requirements applicable to charities in four jurisdictions—Australia; England; Ireland; New Zealand—using case study analysis which compares the actual financial statements of four charities operating in the same field and with similar levels of total income. The authors highlight common issues and implications in terms of the concepts underpinning not-for-profit organization (NPO) financial reporting and argue the case for harmonized international NPO accounting standards.

Publication DOI:
Divisions: College of Business and Social Sciences > Aston Business School > Accounting
College of Business and Social Sciences > Aston Business School
Additional Information: This is an Accepted Manuscript of an article published by Taylor & Francis in Public Money & Management on 13/2/2017, available online
Uncontrolled Keywords: charity accountability,financial reporting by charities,international NPO accounting standards,Business, Management and Accounting(all),Sociology and Political Science,Public Administration
Publication ISSN: 1467-9302
Full Text Link:
Related URLs: http://www.scop ... tnerID=8YFLogxK (Scopus URL)
PURE Output Type: Article
Published Date: 2017-04-16
Published Online Date: 2017-02-13
Accepted Date: 2017-02-13
Authors: Mack, Janet (ORCID Profile 0000-0002-9059-1187)
Morgan, Gareth
Cordery, Carolyn J. (ORCID Profile 0000-0001-9511-7671)
Breen, Oonagh B.



Version: Accepted Version

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