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User Requirements for Not-For-Profit Entity Financial Reporting: An International Comparison

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  • LYDIA KILCULLEN
  • PHIL HANCOCK
  • H. Y. IZAN

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  • Lydia Kilcullen & Phil Hancock & H. Y. Izan, 2007. "User Requirements for Not-For-Profit Entity Financial Reporting: An International Comparison," Australian Accounting Review, CPA Australia, vol. 17(41), pages 26-37, March.
    • Handle: RePEc:bla:ausact:v:17:y:2007:i:41:p:26-37
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2007.tb00451.x
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    References listed on IDEAS

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    1. Ijiri, Yuji, 1983. "On the accountability-based conceptual framework of accounting," Journal of Accounting and Public Policy, Elsevier, vol. 2(2), pages 75-81.
    2. R. G. Walker, 2002. "Are Annual Reports of Government Agencies Really ‘General Purpose’ if They do Not Include Performance Indicators?," Australian Accounting Review, CPA Australia, vol. 12(26), pages 43-54, March.
    3. Daniels, Janet D. & Daniels, Craig E., 1991. "Municipal financial reports: What users want," Journal of Accounting and Public Policy, Elsevier, vol. 10(1), pages 15-38.
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    Cited by:

    1. David J. Gilchrist & Roger Simnett, 2019. "Research horizons for public and private not‐for‐profit sector reporting: moving the bar in the right direction," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(1), pages 59-85, March.
    2. Lorne Cummings & Maria Dyball & Jessica (Jin Hua) Chen, 2010. "Voluntary Disclosures as a Mechanism for Defining Entity Status in Australian Not-for-Profit Organisations," Australian Accounting Review, CPA Australia, vol. 20(2), pages 154-164, June.
    3. Cortese, Corinne & Irvine, Helen, 2010. "Investigating international accounting standard setting: The black box of IFRS 6," Research in Accounting Regulation, Elsevier, vol. 22(2), pages 87-95.
    4. Janet Mack & Gareth G. Morgan & Oonagh B. Breen & Carolyn J. Cordery, 2017. "Financial reporting by charities: a matched case study analysis from four countries," Public Money & Management, Taylor & Francis Journals, vol. 37(3), pages 165-172, April.
    5. Carolyn Cordery & Gwynn Narraway, 2010. "Valuing Volunteers: Expanding the Relevance and Reliability Debate," Australian Accounting Review, CPA Australia, vol. 20(4), pages 334-342, December.
    6. Ralph Kober & Janet Lee & Juliana Ng, 2021. "Australian not‐for‐profit sector views on the conceptual framework, accounting standards and accounting information," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 1105-1138, March.
    7. Philip D. Palmer, 2013. "Exploring attitudes to financial reporting in the Australian not-for-profit sector," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(1), pages 217-241, March.

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