Financial reporting by smaller charities: drivers of the cash/accruals choice

References

• Breen, O. B., Cordery, C. J., Crawford, L., & Morgan, G. G. (2018). Should NPOs follow international standards for financial reporting? A multinational study of views. Voluntas, 29(6), 1330–1346. doi: 10.1007/s11266-018-0040-9
   Web of Science ®Google Scholar
• Bryman, A., & Bell, E. (2011). Business research methods (3rd ed). Oxford: Oxford University Press.
   Google Scholar
• Charity Commission. (2004). RS8 tranparency and accountability. London: Charity Commision. Retrieved from http://www.gov.uk
   Google Scholar
• Charity Commission. (2017a). CC16b receipts and payments accounts introductory notes. London: Charity Commision. Retrieved from http://www.gov.uk
   Google Scholar
• Charity Commission. (2017b). Accounts monitoring review: Do charity annual reports and accounts meet the reader's needs? London: Charity Commision. Retrieved from http://www.gov.uk
   Google Scholar
• Charity Commission and Office of the Scottish Charity Regulator. (2014). Accounting and reporting by charities: Statement of recommended practice for charities. Retrieved from http://www.charitysorp.org
   Google Scholar
• Connolly, C., & Hyndman, N. (2000). Charity accounting: An empirical analysis of the impact of recent changes. British Accounting Review, 32, 77–100. doi: 10.1006/bare.1999.0124
   Google Scholar
• Connolly, C., & Hyndman, N. (2003). Performance reporting by UK Charities: Approaches, difficulties and current practice. Edinburgh: Institute of Chartered Accountants in Scotland.
   Google Scholar
• Connolly, C., & Hyndman, N. (2013). Charity accountability in the UK: Through the eyes of the donor. Qualitative Research in Accounting and Management, 10(3/4), 259–278. doi: 10.1108/QRAM-02-2013-0006
   Google Scholar
• Connolly, C., Hyndman, N., & McConville, D. (2013). UK charity accounting: An exercise in widening stakeholder engagement. The British Accounting Review, 45, 58–69. doi: 10.1016/j.bar.2012.12.006
   Web of Science ®Google Scholar
• Cordery, C. J., Crawford, L., Breen, O. B., & Morgan, G. G. (2019). International practices, beliefs and values in not-for-profit financial reporting. Accounting Forum, 43(1).
   Web of Science ®Google Scholar
• Cordery, C. J., & Sim, D. (2014). Cash or accrual: What basis for small and medium-sized charities’ accounting? Third Sector Review, 20(2), 79–105.
   Google Scholar
• Crawford, L., Morgan, G. G., & Cordery, C. J. (2018). Accountability and not-for-profit organizations: Implications for developing international financial reporting standards. Financial Accountability & Management, 34(2), 181–205. doi: 10.1111/faam.12146
   Web of Science ®Google Scholar
• Crawford, L., Morgan, G. G., Cordery, C. J., & Breen, O. B. (2014). International financial reporting for the not-for-profit sector. A study commissioned by the CCAB. London.
   Google Scholar
• Cunliffe, A. L. (2010). Crafting qualitative research: Morgan and smircich 30 years on. Organizational Research Methods, 1–27.
   Web of Science ®Google Scholar
• Easterby-Smith, M., Thorpe, R., & Jackson, P. (2012). Management research (4th ed). London: Sage Publications Ltd.
   Google Scholar
• Epton, A. (2012). Preparing charity accounts (5th ed.). Kingston upon Thames: Wolters Kluwer.
   Google Scholar
• Gill, J., & Johnson, P. (2010). Research methods for managers (4th ed). London: SAGE Publications Ltd.
   Google Scholar
• Greene, J. C., Caracelli, V. J., & Graham, W. F. (1989). Toward a conceptual framework for mixed-method evaluation design. Educational Evaluation and Policy Analysis, 11(3), 255–74. doi: 10.3102/01623737011003255
   Google Scholar
• Hyndman, N., & McConville, D. (2018). Making charity effectiveness transparent: Building a stakeholder-focussed framework of reporting. Financial Accountability & Management, 34, 133–147. doi: 10.1111/faam.12148
   Web of Science ®Google Scholar
• Hyndman, N., & McMahon, D. (2010). The evolution of the UK charity statement of recommended practice: The influence of key stakeholders. European Management Journal, 28, 455–466. doi: 10.1016/j.emj.2010.06.004
   Web of Science ®Google Scholar
• Hyndman, N., & McMahon, D. (2011). The hand of government in shaping accounting and reporting in the UK charity sector. Public Money & Management, 31(3), 167–174. doi: 10.1080/09540962.2011.573226
   Web of Science ®Google Scholar
• Irvine, H. (2011). From go to woe: How a not-for-profit managed the change to accrual accounting. Accounting, Auditing & Accountability Journal, 24(7), 824–847. doi: 10.1108/09513571111161611
   Web of Science ®Google Scholar
• Jones, R. (2002). The role development of independent examination. Independent Examiner, 4(2), 2.
   Google Scholar
• Jones, R., & Pendlebury, M. (2004). A theory of the published accounts of local authorities. Financial Accountability & Management, 20(3), 305–325. doi: 10.1111/j.0267-4424.2004.00386.x
   Google Scholar
• Kaplan, S., & Ruland, R. (1991). Positive theory, rationality and accounting regulation. Critical Perspectives on Accounting, 2, 361–374. doi: 10.1016/1045-2354(91)90008-2
   Google Scholar
• Katz, R. D. (2005). The not-for-profit sector: No longer about just raising funds. The Journal of Private Equity, 8(2), 110–114. doi: 10.3905/jpe.2005.490429
   Google Scholar
• Morgan, G. G. (2008). The use of receipts and payments accounts for financial reporting by smaller charities. Sheffield: Sheffield Hallam University.
   Google Scholar
• Morgan, G. G. (2010). The use of charitable status as a basis for regulation of nonprofit accounting. Voluntary Sector Review, 1(2), 209–232. doi: 10.1332/204080510X511256
   Google Scholar
• Morgan, G. G. (2011). The role of independent examiners in the accountability of UK charities. Public Money & Management, 31(3), 183–192. doi: 10.1080/09540962.2011.573229
   Web of Science ®Google Scholar
• Morgan, G. G. (2018). Charitable incorporated organizations (2nd ed.). London: Directory of Social Change.
   Google Scholar
• Morgan, G. G., & Fletcher, N. J. (2013). Mandatory public benefit reporting as a basis for charity accountability: Findings from England and Wales. Voluntas, 24, 805–830. doi: 10.1007/s11266-013-9372-7
   Web of Science ®Google Scholar
• Mullen, M. (2015). Running a charity (4th ed.). Bristol: Jordan Publishing.
   Google Scholar
• The National Council Council for Voluntary Organizations (NCVO). (2016). UK civil society almanac. www.ncvo.org.
   Google Scholar
• Palmer, P. (1997). Auditing, accounting and supervision in the European charitable sector. Corporate Governance in Not-For-Profit Entities, 5(1), 29–36. doi: 10.1111/1467-8683.00037
   Google Scholar
• Palmer, P., Isaacs, M., & D'Silva, K. (2001). Charity SORP compliance - findings of a research study. Auditing Journal, 16(5), 255–262.
   Google Scholar
• Palmer, P., & Vinten, G. (1998). Accounting, auditing and regulating charities - towards a theoretical underpinning. Managerial Auditing Journal, 13(6), 346–355. doi: 10.1108/02686909810222366
   Google Scholar
• Pendlebury, M. W., & Groves, R. E. V. (2003). Company accounts: Analysis, interpretation and understanding (6th ed). London: Thomson.
   Google Scholar
• Pfeffer, J., & Salancik, G. R. (1978). The external control of organizations: A resource dependence perspective. New York, NY: Harper and Row.
   Google Scholar
• Pianca, A., & Dawes, G. (2009). Charity accounts: A practitioner's guide to the charities SORP (4th ed.). Bristol: Jordon Publishing.
   Google Scholar
• Ryan, C., Mack, J., Tooley, S., & Irvine, H. (2014). Do not-for-profits need their own conceptual framework? Financial Accountability & Management, 30(4), 383–402. doi: 10.1111/faam.12044
   Google Scholar
• The Scottish Council for Voluntary Organizations (SCVO). (2018). The public view: Trust, confidence and support of charities in Scotland. www.scvo.org.uk.
   Google Scholar
• Woodfield, P. (1987). Efficiency scrutiny of the supervision of charities. London: HMSO.
   Google Scholar
• Yang, C., Northcott, D., & Sinclair, R. (2017). The accountability information needs of key charity funders. Public Money & Management, 37(3), 173–180. doi: 10.1080/09540962.2017.1281649
   Web of Science ®Google Scholar