All Stories

  1. Zooming Into Standard Implementation: Materiality and Institutional Work in Mandatory Charity Performance Reporting
  2. Climate Change Commitment: As Agency Theory Pertains to Engaging Supply Chains in Science‐Based Targets
  3. Building public sector cyber-resilience through performance audit: responses to cybersecurity risks
  4. Public sector auditing
  5. Multi-Actor Collaboration and NGO Accountability: An NGO Case Study
  6. Management Control Systems for Net-Zero and Nature-Positive Future: Moving Beyond Sustainability Integration
  7. Editorial
  8. How can charity reporting regulation be developed alongside the sector?
  9. The Future of Third Sector Research
  10. An autoethnographic reflection on accounting rituals in a turbulent environment
  11. How learning styles link to post-graduate study in accounting
  12. Using social media to discharge charity accountability
  13. Does online interaction reduce NGO accountability?
  14. How (or should) can regulators build charity resilience?
  15. How has New Public Management influenced public sector audit?
  16. NGOs’ performance, governance, and accountability in the era of digital transformation
  17. A window on the world of nonprofit accounting research
  18. Introduction to special issue on ethnographies of accountability
  19. What opportunities are there for accounting history historiography?
  20. How public sector auditors help India to work towards achieving the Sustainable Development Goals
  21. Examining the ability to transfer philanthropic funds across the European Union
  22. Public sector audit in uncertain times
  23. A analysis of nineteen century fraud and incompetence in the Papal States
  24. Examining how charity accounting evolved in the UK from the profession's point of view.
  25. Alleviating social and economic inequality? The role of social enterprises in Thailand
  26. The future of auditing research in the public sector
  27. Editorial
  28. Editorial
  29. Editorial
  30. An analysis of Research Assessment systems in the UK and NZ
  31. An analysis of dual roles in the sacred-secular divide in the nineteenth century Papal States
  32. How can public sector audit be of value?
  33. Editorial
  34. Should different nonprofits have different financial reporting requirements?
  35. Applying different research perspectives to accounting and theology
  36. Heritage reporting in the public sector
  37. How has England's state relationship with religion changed over time?
  38. What institutional logics drive financial reporting in nonprofits?
  39. Themes of NGO accounting and accountability
  40. Risk Management in Local Authorities
  41. Developing a way of thinking about public value in Supreme Audit Institutions
  42. Should nonprofits follow financial reporting standards internationally?
  43. What type of standards lead to better performance reporting in nonprofits?
  44. A literature review of why public sector audit might be of value.
  45. What institutional logics drive financial reporting in nonprofits?
  46. How might charities face the future?
  47. Cash, Sinkholes and Sources. How are Community Sport and Recreation Organisations Funded and What are the Implications for Their Future Viability? Research Report 2: Football Clubs
  48. Cash, Sinkholes and Sources. How are Community Sport and Recreation Organisations Funded and What are the Implications for Their Future Viability? Research Report 3: Financial Vulnerability Analysis
  49. Is there a need for international financial reporting standards for not-for-profit organisations?
  50. To whom, for what, and how are CSOs accountable?
  51. Analysing charity regulation in 8 different jurisdictions
  52. A comparison of charity financial reporting
  53. Charities in the future
  54. Due diligence: a panacea for health and safety risk governance?
  55. Decision-Usefulness and Stewardship As Conceptual Framework Objectives: Continuing Challenges
  56. How can performance reporting be improved in local government?
  57. OWNERSHIP, CONTROL, AGENCY AND RESIDUAL CLAIMS IN HEALTHCARE: INSIGHTS ON COOPERATIVES AND NON-PROFIT ORGANIZATIONS
  58. The development of incorporated structures for charities: A 100-year comparison of England and New Zealand
  59. How can academics work with accounting and auditing standard setters?
  60. Public sector accounting standards development
  61. The Value of Public Sector Audit: Literature and History
  62. Accountability and Social Accounting in Associations
  63. Professionalism versus amateurism in grass-roots sport: Associated funding needs
  64. Accounting history and religion: A review of studies and a research agenda
  65. Measuring Volunteer Programmes
  66. Differentiated regulation: the case of charities
  67. The Purpose of Financial Reporting: The Case for Coherence in the Conceptual Framework and Standards
  68. From community to public ownership: a tale of changing accountabilities
  69. Measuring performance in the third sector
  70. Regulating Small and Medium Charities: Does It Improve Transparency and Accountability?
  71. Special Issue on Charity Accounting, Reporting and Regulation
  72. Does public services accounting belong in the curriculum?
  73. Three models, one goal: Assessing financial vulnerability in New Zealand amateur sports clubs
  74. The Impact of Governmental Policy on the Effective Operation of CSOs: A French Case Study
  75. Communicating the value of Volunteers
  76. Funding social services: An historical analysis of responsibility for citizens’ welfare in New Zealand
  77. How health-based non-profit organisations use financial reports to show they are non-profit
  78. Charity Transgressions, Trust and Accountability
  79. A solution looking for a problem: factors associated with the non‐adoption of XBRL
  80. Valuing volunteer contributions to charities
  81. Assessing Financial Vulnerability in Nonprofit Sports Organisations
  82. Valuing Volunteers: Expanding the Relevance and Reliability Debate
  83. Control or collaboration?
  84. A development agenda, the donor dollar and voluntary failure
  85. Assessing Financial Vulnerability in Nonprofit Sports Organisations
  86. A research note: the exploration of political accountability in primary healthcare organisations
  87. Conceptual Challenges Displayed through the Financial Reporting of Early Childhood Education Centers
  88. NAFTs ‘Annus Horribilis’: Fraud and Corporate Governance
  89. Charity financial reporting regulation: a comparative study of the UK and New Zealand
  90. Hallowed treasures: sacred, secular and the Wesleyan Methodists in New Zealand, 1819–1840
  91. Operational Risk Management in Social Services Contracting
  92. The Annual General Meeting as an Accountability Mechanism
  93. Managers Matter: Who Manages New Zealand's Volunteers?
  94. Light-Handed Charity Regulation: Its Effect on Reporting Practice in New Zealand
  95. Small GAAP: A Large Jump for the IASB
  96. A Health(y) Image in the Post-Managerialist Age
  97. From Providers to PHOs: An Institutional Analysis of Nonprofit Primary Health Care Governance in New Zealand
  98. Health Reforms in an Interdependent Environment: Dealing with the Laggards
  99. What Works? A Systematic Review of Research and Evaluation Literature on Encouragement and Support of Volunteering
  100. Twentieth Century Academic Accounting’s Role in the Failure to Develop a Coherent Theory of Accounting
  101. From Value Chain to Value Cycle: The Role of Risk Management and ICT
  102. Hallowed Treasures: Sacred, Secular and The Wesleyan Methodists in New Zealand 1819-1840
  103. Hallowed Treasures: Sacred, Secular and The Wesleyan Methodists in New Zealand 1819-1840
  104. Hegemony, Stakeholder Salience and the Construction of Accountability in the Charity Sector
  105. Understanding the Significance of Revenue Diversification in Nonprofit Sports Clubs
  106. An Ethnographic Study of Annual General Meetings in Not-for-Profit Organisations
  107. Paying the Price of the Failure to Retain Legitimacy in a National Charity: The CORSO Story
  108. Tax and Volunteering: Empirical Evidence to Support Recommendations to Solve the Current Problems Surrounding the Tax Treatment of Volunteers' Reimbursements and Honoraria in New Zealand