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.

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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.

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