Understandability and Transparency of the Financial Statements of ...

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REFERENCES Abraham, A. (2007). Tsunami Swamps aid Agency Accountability: Government waives requirements. Australian Accounting Review, 17(1), 4-12. Accountability of Charities & Sporting Bodies Working Party. (1997). Consultation Report on the Accountability of Charities & Sporting Bodies: Summary Report. Wellington: New Zealand Association of Philanthropic Trusts. Accounting Standards Board. (2007a). Statement of Principles for Financial reporting: Interpretation for public benefit entities (Statement of Principles). London: Accounting Standards Board. Retrieved from http://www.frc.org.uk/asb/technical/projects/project0017.html Accounting Standards Board. (2007b). Stewardship / Accountability as an Objective of financial reporting: A comment on the IASB/FASB Conceptual Framework Project. London: Accounting Standards Board. Retrieved from http://www.frc.co.uk/asb/press/pub1343.html Accounting Standards Committee. (1984). Accounting by charities: a discussion paper. London: Accounting Standards Board. Accounting Standards Review Board. (2007a). Financial reporting changes for small businesses and charities. Wellington: ASRB. Accounting Standards Review Board. (2007b). Release 9: Delay of the Mandatory Adoption of NZ equivalents to IFRS for certain small entities. Wellington: ASRB. Retrieved from http://www.nzica.com/AM/Template.cfm?section=FRSB Accounting Standards Review Board. (2009). Proposed Application of Accounting and Assurance Standards under the Proposed New Statutory Framework for Financial Reporting. Wellington: Accounting Standards Review Board. Retrieved from http://www.asrb.co.nz Adams, C. A. (2004). The ethical, social and environmental reporting-performance portrayal gap. Accounting, Auditing & Accountability Journal, 17(5), 731-757. Agyemang, G., Awumbila, M., Unerman, J., & O'Dwyer, B. (2009). NGO Accountability and Aid Delivery. Research Report 110, 1-37. Retrieved from http://www.accaglobal.com/general/activities/research/reports/sustainable_and_t ransparent/rr_110 Ahmed, Z., & Wickramsinghe, D. (2009, July 2009). Hegemonic and Counter Hegemonic Dynamics and NGO Accountability Change: The Case of BRAC in Bangladesh. Paper presented at the Interdisciplinary Perspectives on Accounting Innsbruck, Austria. from http://www.uibk.ac.at/atr/ipa2009/ Ahrens, T. (2004). Refining Research Questions in the Course of Negotiating Access for Fieldwork. In C. Humphrey & B. Lee (Eds.), The Real Life Guide to Accounting Research: A behind-the-scenes view of using qualitative research methods (pp. 295-307). Oxford: Elsevier. 220
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Understandability and Transparency
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CHAPTER 2: REGULATORY & CONCEPTUAL
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4.3.3 Axiom 3 - The possibility of
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6.6 Summary .......................
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Appendix One - Statement of Financi
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Abbreviations AASB Australian Accou
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Related Research Outputs The follow
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Acknowledgements My journey through
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Abstract Access to charities‟ fin
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CHAPTER 1: INTRODUCTION 1.1 Introdu
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More importantly the study will loo
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Unerman and O‟Dwyer (2008, p. 801
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adopted here is clarified, as the l
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March 1999. Further, a study by the
Page 29 and 30:
those by: Vatter (1947); Anthony (1
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CHAPTER 2: REGULATORY & CONCEPTUAL
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(k) The erection, laying out, maint
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Before looking at the legal structu
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2.3.4 Problems As with charity nome
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yet to be determined. This ensures
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per annum (Charities Commission, 20
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certain cases there will be concept
Page 45 and 46:
The focus of the Charities Commissi
Page 47 and 48:
Unlike incorporated societies, the
Page 49 and 50:
2.4.4.4 Future conceptual framework
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problems with New Zealand‟s regul
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This research seeks to identify if
Page 55 and 56:
charities” (Charity Commission, 2
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statements in different documents t
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seek to identify whether a lack of
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In the international arena transpar
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elevance is compromised. The link b
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3.2 Complexities in Charities’ Fi
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3.2.1 Accounting basis The „Accou
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application of the appropriate GAAP
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length transaction”. This definit
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There are four arguments against de
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Financial Accounting Standards Boar
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al., 2008; Newberry, 1992; Rees & D
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However, the notion of control is a
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Kilcullen et al., 2007b). Charities
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the amount of money spent on admini
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This research seeks to identify wha
Page 87 and 88:
As a result of the literature revie
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the elements of the world, or rathe
Page 91 and 92:
come about through the mutually sim
Page 93 and 94:
Research reports from other organis
Page 95 and 96:
clearer picture of the interviewee
Page 97 and 98:
In England, Palmer and Randall (200
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APPROACHING PARTICIPANTS Within the
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availability of charities‟ financ
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As credibility was usually achieved
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clarifications. This approach was u
Page 107 and 108:
to understand the meaning behind an
Page 109 and 110:
analysis is both complete and impar
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subjective realities (Chua, 1986).
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To assure the study was dependable
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CHAPTER 5: ACCOUNTABILITY 5.1 Intro
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emphasis on the definition of accou
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supposition was that a lack of resp
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general public (Charity Commission,
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assumes the other is monitoring the
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performance reporting rather than f
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appropriate performance information
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examiners and the Charities‟ Boar
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which was set up in 2003. Charity a
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Western Australia, all financial st
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The fourth level of independent exa
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What are the major areas of concern
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subset of good accountability pract
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Programme refers to a meeting of ob
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ecording property, plant and equipm
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Figure 6-2 Dimensions of Financial
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Because the [charity‟s] finances
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„selling a story‟ makes them fo
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that you can use it [the stove] for
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the organisation pay to have those
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contributors twice - first to fund
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There is a need to record restricte
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charity will have control of a seco
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of accountants involved in Charitie
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their decision making. One auditor
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Whilst the sample in this thesis is
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Another problem my study found was
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framework funders would not be able
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The lack of professionalism must be
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New Zealand‟s charitable purpose
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We have since February of last year
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analysis was done of the first comp
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Also the idea of members „taking
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The transparency of their organisat
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7.3 Monitoring As discussed in Chap
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Zealand] Statistics Department poin
Page 187 and 188: There was a sub-committee running [
Page 189 and 190: useful for smaller organisation and
Page 191 and 192: change and they‟re doing a good j
Page 193 and 194: problem that you‟ve [pause] we‟
Page 195 and 196: legislation and monitoring. Of part
Page 197 and 198: CHAPTER 8: PERFORMANCE ACCOUNTABILI
Page 199 and 200: In New Zealand both the Controller
Page 201 and 202: what proportion of their charitable
Page 203 and 204: None of the above reasons includes
Page 205 and 206: Charities Commission publication
Page 207 and 208: achieve an appropriate level of per
Page 209 and 210: more effectively in order to increa
Page 211 and 212: eneficiaries‟ needs are met is an
Page 213 and 214: As well as setting aside reserves,
Page 215 and 216: The important aspect of the propose
Page 217 and 218: Mostly they [the funders] are worki
Page 219 and 220: eyond financial health to include
Page 221 and 222: 8.4.4 Prescribed performance report
Page 223 and 224: impact they have on their beneficia
Page 225 and 226: statements, but also other mechanis
Page 227 and 228: compare different charitable organi
Page 229 and 230: shock when their accounts are eithe
Page 231 and 232: 9.4 Academic Contribution This rese
Page 233 and 234: Outcomes (Effectiveness) Figure 9-1
Page 235 and 236: Charities Register, of which thirty
Page 237: success in their activities. For as
Page 241 and 242: Australian Accounting Standards Boa
Page 243 and 244: Bradbury, M. E., & Baskerville, R.
Page 245 and 246: Charities Commission. (2009f). A sn
Page 247 and 248: commission.gov.uk/Our_regulatory_ac
Page 249 and 250: Cordery, C. J., & Baskerville, R. (
Page 251 and 252: Eisenberg, P. (Ed.). (2005). Challe
Page 253 and 254: Fremont-Smith, M. R. (2004). Pillag
Page 255 and 256: Hui, D. (2006). Financial Reporting
Page 257 and 258: http://www.ifac.org/Members/DownLoa
Page 259 and 260: Maxwell, J. A. (1992). Understandin
Page 261 and 262: http://www.nzica.com/AM/Template.cf
Page 263 and 264: O'Sullivan, N., & O'Dwyer, B. (2009
Page 265 and 266: Robson, C. (1993). Real World Resea
Page 267 and 268: Television New Zealand (Writer) (27
Page 269 and 270: Appendix One - Statement of Financi
Page 271 and 272: Appendix Three - Semi-structured in
Page 273 and 274: Appendix Five - Participant informa
Page 275 and 276: Appendix Six - Transcriber’s Conf
Page 277: Heading 1 Heading 2 Heading 3 Prope
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