International practices, beliefs and values in not-for-profit financial reporting

  • Carolyn J. Cordery, Louise Crawford, Oonagh B. Breen, Gareth G. Morgan
  • Accounting Forum, May 2018, Elsevier
  • DOI: 10.1016/j.accfor.2018.05.001

What institutional logics drive financial reporting in nonprofits?

What is it about?

This paper is the second that analyses the data we collected for the CCAB study as to whether there should be a set of international standards for nonprofit entities. In this paper we analyse the competing logics that lie behind the survey responses and therefore what barriers need to be overcome in the development of international accounting standards.

Why is it important?

Global standards must be used locally. Therefore if nonprofit entities are to adopt international accounting standards they will need to be fit for purpose. In analysing the tensions and belief differences, we point to ways that these issues could be overcome. in developing standards for better accountability.


Professor Carolyn J Cordery
Aston University

I enjoyed working with my co-authors on this project and am honoured to be involved in the IFR4NPO project that is seeking to give life to the topic of this research.

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The following have contributed to this page: Professor Carolyn J Cordery