Understandability and Transparency of the Financial Statements of ...

List of Tables
Table 2-1 Proposed Tiers of Accounting Standards to PBE Sectors (Cordery & Sinclair,
2009) ............................................................................................................................... 32
Table 3-1 2004 proposals (Ministry of Economic Development, 2004b) ...................... 50
Table 3-2 MED 2009 proposals (Accounting Standards Review Board, 2009) ............. 50
Table 4-1 Naturalistic Axioms (Lincoln & Guba, 1985, p. 37) ...................................... 70
Table 4-2 Document review grades ................................................................................ 75
Table 4-3 Number of interviews ..................................................................................... 78
Table 4-4 Criteria for Small, Medium and Large Charities (MED, 2004, p. 40) ........... 79
Table 4-5 Role of participants ......................................................................................... 79
Table 4-6 Contrasting Positivist and Naturalist evaluation (Benson-Rea, 2006) ........... 93
Table 5-1 Charitable stakeholder groups ...................................................................... 103
Table 5-2 Typology of charitable stakeholders (Flack & Ryan, 2004)......................... 104
Table 5-3 Levels of assurance (Cordery & Sinclair, 2009) .......................................... 114
Table 5-4 Concepts of Accountability .......................................................................... 123
Table 5-5 Aspects of Charity Accountability................................................................ 123
Table 9-1 Charitable Accountability Model ................................................................. 213
Table 9-2 Charitable stakeholder groups ...................................................................... 214
Table 9-3 Accountability Typology .............................................................................. 214
List of Figures
Figure 5-1 Governance Framework (IFAC, 2009) ....................................................... 120
Figure 6-1 Dimensions of Accountability ..................................................................... 126
Figure 6-2 Dimensions of Financial Accountability ..................................................... 127
Figure 7-1 Dimensions of Fiduciary Accountability .................................................... 154
Figure 7-2 Ownership structure of 139 On Union Limited........................................... 159
Figure 8-1 Dimensions of Accountability ..................................................................... 179
Figure 8-2 Proposed Performance Accountability Framework .................................... 189
Figure 9-1Performance Accountability ......................................................................... 215
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