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Voluntary Disclosures as a Mechanism for Defining Entity Status in Australian Not-for-Profit Organisations

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  • Lorne Cummings
  • Maria Dyball
  • Jessica (Jin Hua) Chen

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  • 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.
    • Handle: RePEc:bla:ausact:v:20:y:2010:i:2:p:154-164
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2010.00088.x
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    References listed on IDEAS

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    1. Jeffrey Unerman & Brendan O'Dwyer, 2006. "On James Bond and the importance of NGO accountability," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(3), pages 305-318, April.
    2. R. G. Walker, 2007. "Reporting entity concept: a case study of the failure of principles‐based regulation," Abacus, Accounting Foundation, University of Sydney, vol. 43(1), pages 49-75, March.
    3. James Andreoni & A. Abigail Payne, 2003. "Do Government Grants to Private Charities Crowd Out Giving or Fund-raising?," American Economic Review, American Economic Association, vol. 93(3), pages 792-812, June.
    4. Verrecchia, Robert E., 1983. "Discretionary disclosure," Journal of Accounting and Economics, Elsevier, vol. 5(1), pages 179-194, April.
    5. 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.
    6. Rob Gray & Jan Bebbington & David Collison, 2006. "NGOs, civil society and accountability: making the people accountable to capital," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(3), pages 319-348, April.
    7. Peter Steane & Michael Christie, 2001. "Nonprofit Boards in Australia: A Distinctive Governance Approach," Corporate Governance: An International Review, Wiley Blackwell, vol. 9(1), pages 48-58, January.
    8. Olov Olson & Christopher Humphrey & James Guthrie, 2001. "Caught in an evaluatory trap: a dilemma for public services under NPFM," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 505-522.
    9. Buchheit, Steve & Parsons, Linda M., 2006. "An experimental investigation of accounting information's influence on the individual giving process," Journal of Accounting and Public Policy, Elsevier, vol. 25(6), pages 666-686.
    10. Helen Irvine, 2007. "Corporate Creep: An Institutional View Of Consultancies in a Non-Profit Organisation," Australian Accounting Review, CPA Australia, vol. 17(41), pages 13-25, March.
    11. Morris, Susannah, 2000. "Defining the non-profit sector: some lessons from history," LSE Research Online Documents on Economics 29032, London School of Economics and Political Science, LSE Library.
    12. Commission, Productivity, 2010. "Contribution of the Not-for-Profit Sector," Research Reports, Productivity Commission, Government of Australia, number 39.
    13. Hines, Ruth D., 1988. "Financial accounting: In communicating reality, we construct reality," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 251-261, April.
    14. Kathleen M. Day & Rose Anne Devlin, 2004. "Do Government Expenditures Crowd Out Corporate Contributions?," Public Finance Review, , vol. 32(4), pages 404-425, July.
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    Cited by:

    1. Tomasz Dyczkowski, 2016. "Applying Text Mining to Analyze the Performance of PBOs on the Basis of Their Obligatory Annual Activity Statements (Analiza dokonan OPP prezentowanych w ich rocznych obligatoryjnych sprawozdaniach z ," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 14(63), pages 123-138.

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