Understandability and Transparency of the Financial Statements of ...

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Appendix Seven – NVivo Tree nodes Key: Sources (References) Heading 1 Accountable 11(20) Heading 2 Heading 3 Accounting basis 6(10) Accrual 7(14) Cash 3(6) Modified accrual basis 1(1) Certainty (Pledges) 2(3) Uncertainty 2(3) Assurance 2(3) Budgets 10(27) Audit 23(91) Review 2(3) Charities Commission 4(6) Annual Return 11(25) Monitoring 4(11) Registration 12(28) Financial 10(39) statements Functional 2(7) IFRS 5(11) MED & ASRB proposal 2(3) Old GAAP 1(1) Fund accounting 0(0) Recording and Disclosure 21(78) Separate entities 11(46) Consolidation 9(20) Not consolidated 12(35) Types 20(57) and Purpose Funders 23(102) Funding 19(60) Advertising 2(3) Charitable Trust 7(21) Professional fund raisers 4(8) Governance 17(62) Interviews 1(1) Professional services 2(13) Agency 2(7) Stakeholder 3(10) Stewardship 9(25) 258
Heading 1 Heading 2 Heading 3 Property, plant & Depreciation 4(11) equipment 5(10) Valuation 18(42) Bought 1(1) Donated 15(38) Reporting to Stakeholders 20(72) Outcome 39(116) Output 17(41) Words only 3(6) Administration 9(19) Fundraising i.e. Exp O/H 16(42) Resistance 10(28) to controls Sustainability 8(30) (financial) Taxation 10(14) Terrorists 3(7) Transparent 24(50) GST 1(1) Understandable 29(80) Includes „in kind‟ items Validity 15(24) Includes giving reason for Visible statements 14(31) Volunteers 8(12) financial 259
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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
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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
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The focus of the Charities Commissi
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Unlike incorporated societies, the
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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
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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
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As a result of the literature revie
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the elements of the world, or rathe
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come about through the mutually sim
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Research reports from other organis
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clearer picture of the interviewee
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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
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to understand the meaning behind an
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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
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There was a sub-committee running [
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useful for smaller organisation and
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change and they‟re doing a good j
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problem that you‟ve [pause] we‟
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legislation and monitoring. Of part
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CHAPTER 8: PERFORMANCE ACCOUNTABILI
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In New Zealand both the Controller
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what proportion of their charitable
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None of the above reasons includes
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Charities Commission publication
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achieve an appropriate level of per
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more effectively in order to increa
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eneficiaries‟ needs are met is an
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As well as setting aside reserves,
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The important aspect of the propose
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Mostly they [the funders] are worki
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eyond financial health to include
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8.4.4 Prescribed performance report
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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 and 238: success in their activities. For as
Page 239 and 240: Ahrens, T., & Chapman, C. S. (2006)
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: Appendix Six - Transcriber’s Conf
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