Accountability and not‐for‐profit organisations: Implications for developing international financial reporting standards
基于对179个国家非营利组织报告实践的全球调查，研究了国际财务报告准则制定的支持度、问责制认知及对利益相关者的责任优先顺序。
Abstract This paper provides empirical evidence which informs contemporary debates on developing international financial reporting standards for not‐for‐profit organisations (NPOs). Drawing on a global survey with respondents showing experience of NPO reporting in 179 countries, we explore: practice and beliefs about NPO financial reporting internationally; perceptions of accountability between NPOs and stakeholders; and implications for developing international financial reporting standards. Interpreting our research in the context of accountability, we find considerable support for developing international financial reporting standards for NPOs, recognising broad stewardship accountability to all stakeholders as important, but prioritising accountability upwards to external funders and regulators.