Current affiliation: Aston UniversitySubject: Business & ManagementPrimary location: United Kingdom
Published in:Pacific Accounting ReviewPublication date:2013-04-19
This paper analyses teaching on public and not-for-profit sectors within undergraduate accounting courses in New Zealand.
Using a survey of educato...
Published in:SSRN Electronic JournalPublication date:Not available
Published in:Australian Accounting ReviewPublication date:2007-07-01
Published in:VOLUNTAS International Journal of Voluntary and Nonprofit OrganizationsPublication date:2013-06-18
This paper considers the impact of a light- handed enforcement regime on small and medium charities’ reporting.
It analyses the financial reporting...
Published in:Australian Accounting ReviewPublication date:2010-11-18
Valuing Volunteers: Expanding the Relevance and Reliability Debate
Published in:Public Money & ManagementPublication date:2011-05-01
Published in:International Journal of Public PolicyPublication date:2009-01-01
Published in:Qualitative Research in Accounting & ManagementPublication date:2013-11-18
This paper synthesises the literature on performance measurement in the not-for-profit (third) sector. It draws on a range of disciplines, in part...
Published in:Financial Accountability and ManagementPublication date:2011-10-18
CONSTRUCTING A NON-PROFIT ORGANISATION
This paper analyses the New Zealand health reform that required primary health care umbrella organisations to be non-profit organisations. The rese...
Published in:Public Money & ManagementPublication date:2013-01-01
Volunteers are vital to charities and yet you would not always know that by reading these organisations' annual reports. We analysed the challenges...
Published in:Accounting and the Public InterestPublication date:2008-12-01
Published in:VOLUNTAS International Journal of Voluntary and Nonprofit OrganizationsPublication date:2010-04-23
Published in:Nonprofit Policy ForumPublication date:2013-01-06
Published in:Pacific Accounting ReviewPublication date:2011-05-03
Published in:Sport Management ReviewPublication date:2013-05-01
This paper analyses three different ways of measuring financial vulnerability in sports clubs. It uses golf and football clubs to define the 'best'...
Published in:VOLUNTAS International Journal of Voluntary and Nonprofit OrganizationsPublication date:2013-04-30
This is a brief introduction to regulation in the Third Sector and the contents of the special issue of Voluntas on charity accounting and regulation.
Published in:Accounting Business & Financial HistoryPublication date:2010-07-01
Published in:Accounting Auditing & Accountability JournalPublication date:2010-08-03
Contrasting accountability relationships in the primary health sector
Published in:Accounting HistoryPublication date:2012-08-01
Published in:Accounting HistoryPublication date:2007-02-01
This paper considers early moves in New Zealand to more actively regulate charities.
It compares in New Zealand (in 2007) with the UK, comparing t...
Published in:Accounting HistoryPublication date:2006-04-18
Published in:AbacusPublication date:2015-02-19
Standards and Conceptual Framework Coherence
We argue that the broad socio-economic environment should determine the primary purpose of General Purpose Financial Reporting and the high-level p...
Published in:Accounting and FinancePublication date:2015-04-20
Around the world, charities are regulated more and more, having to file returns (particularly financial) to government and other bodies. We know th...
Published in:Voluntary Sector ReviewPublication date:2015-06-01
It is important for not-for-profit organisations to measure the success of their volunteer programmes. Hager and Brudney's Net Benefits Index is a ...
Published in:Accounting Auditing & Accountability JournalPublication date:2015-01-19
Published in:Accounting HistoryPublication date:2015-12-18
This is a historical analysis of how professionalism and the professionalization of elite rugby in New Zealand has impacted clubs.
It considers how...
Published in:Accounting HistoryPublication date:2016-04-25
It is curious that New Zealand provided the ability for not-for-profit entities to incorporate from at least 1908, but England and Wales (its colon...
Published in:Annals of Public and Cooperative EconomicsPublication date:2016-10-01
OWNERSHIP, CONTROL, AGENCY AND RESIDUAL CLAIMS IN HEALTHCARE
Typically research splits organisational research into that in the private sector, public sector and not-for-profit sector. Yet, this ignores the f...
Published in:Public Money & ManagementPublication date:2017-02-13
We build on the research that argues that a set of international accounting standards would help charities to be accountable to their stakeholders ...
Societal changes (demography and technology specifically) affect the availability of charity resources now and into the future. We consider the eff...
Published in:Public Money & ManagementPublication date:2016-02-03
As a country that produced the world's first state accrual general purpose financial reports, New Zealand has often been put in the financial repor...
Published in:Accounting HistoryPublication date:2015-10-23
This is a review of thirty years of literature on the nexus between accounting history and religion. It highlights areas of similarity and differen...
Published in:Public Management ReviewPublication date:2017-10-06
We attempt to unpick the extent to whcih the increased charity regulation in different jurisdictions is driven by public interest or public choice ...
Published in:Financial Accountability and ManagementPublication date:2017-10-17
Despite regulators and prominent stakeholders treating civil society orgnaisations (CSOs) as homogeneous, this paper
highlights differences in to w...
Published in:Financial Accountability and ManagementPublication date:2017-11-23
This paper reports on a survey of not-for-profit organisations and the accounting standards they use for reporting. The 605 respondents represented...
Published in:Journal of Accounting LiteraturePublication date:2018-06-01
Published in:Accounting and FinancePublication date:2016-12-01