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Gouvernance et pratiques comptables : quelle transparence pour les organisations caritatives en France ?

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  • Samir Ayoub

    (ESSCA Research Lab - ESSCA - Ecole Supérieure des Sciences Commerciales d'Angers)

Abstract

The paper seeks to answer to the problem of transparency within the financial reporting of French charities through the analysis of their governance systems and accounting practices. With regard to the systems of governance, we highlight 3 possible practices: the agency theory, Stakeholders theory and the theory of Stewardship. We delimit thereafter through the literature five areas of separate concern in accounting practices. The paper then considers the results of interviews with 19 persons drawn from not-for-profit sector with expertise in charity financial reporting. Results show that the most popular system of governance is based on the Stewarship theory and that this system is the least demanding in terms of financial transparency. As for accounting practices, those are often left at the discretion of the manager of the organization.

Suggested Citation

  • Samir Ayoub, 2011. "Gouvernance et pratiques comptables : quelle transparence pour les organisations caritatives en France ?," Post-Print hal-00645996, HAL.
    • Handle: RePEc:hal:journl:hal-00645996
    Note: View the original document on HAL open archive server: https://hal.science/hal-00645996
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    References listed on IDEAS

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    1. Viviane Tchernonog, 2007. "Les association en France - Poids, profils et évolutions," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00266003, HAL.
    2. Edward Freeman, R. & Evan, William M., 1990. "Corporate governance: A stakeholder interpretation," Journal of Behavioral Economics, Elsevier, vol. 19(4), pages 337-359.
    3. Mark A. Fox & Robert T. Hamilton, 1994. "Ownership And Diversification: Agency Theory Or Stewardship Theory," Journal of Management Studies, Wiley Blackwell, vol. 31(1), pages 69-81, January.
    4. Viviane Tchernonog, 2007. "Les associations en France - Poids, profils et évolutions," Post-Print halshs-00265965, HAL.
    5. Viviane Tchernonog, 2007. "Les associations en France - Poids, profils et évolutions," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00265965, HAL.
    6. Fama, Eugene F, 1980. "Agency Problems and the Theory of the Firm," Journal of Political Economy, University of Chicago Press, vol. 88(2), pages 288-307, April.
    Full references (including those not matched with items on IDEAS)

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