Charity accounting and reporting at a time of change / Ciaran Connolly, Noel Hyndman and Mariannunziata Liguori.

Format:

Book

Author/Creator:

Connolly, Ciaran, author.

Hyndman, Noel, author.

Liguori, Mariannunziata, author.

Language:

English

Subjects (All):

Charity laws and legislation--Great Britain.

Charity laws and legislation.

Physical Description:

1 online resource (xiii, 221 pages) : illustrations

Edition:

1st ed.

Place of Publication:

Dublin, Ireland : Chartered Accountants Ireland, 2017.

Summary:

Charity Accounting and Reporting at a Time of Change contains research on the UK and Irish charity sectors from Ciaran Connolly, Noel Hyndman and Mariannunziata Liguori, three leading academics and researchers in this area.

Contents:

Intro

Publisher's Information

Contents

Exhibits, Figures and Tables

About the Authors

Preface

Acknowledgements

Abbreviations

Chapter 1: The Charity Sector and Changing Accountabilities

1.1 An Overview of the Sector in the United Kingdom and Republic of Ireland

1.2 Changing Times, Changing Accountability

1.3 Legitimating Accounting Changes and Performance Reporting

1.4 Key Aims and Structure of the Book

Chapter 2: Governance and Accountability in Charities

2.1 Governance and Charities

2.2 Accounting, Accountability and Transparency

2.3 To Whom and for What?

2.4 Directions and Forms of Accountability

Chapter 3: Charity Accounting and Reporting: The Development and Content of the Statement of Recommended Practice

3.1 Early Problems with Charity Accounting and Reporting

3.2 Th e Development and Evolution of the Charities Statement of Recommended Practice

3.3 The FRS 102 Charities Statement of Recommended Practice: An Introduction

3.4 Understanding the Trustees' Annual Report

3.5 Understanding Charity Financial Statements

Chapter 4: Previous Charity Accounting and Accountability Research

4.1 Charity Financial Statements and the Statement of Recommended Practice

4.2 Disclosure Patterns of Information Other than Financial Statements

4.3 Engagement with Stakeholders

Chapter 5: Legitimation and the FRS 102 Statement of Recommended Practice: An Investigation

5.1 Organisational Translation and Legitimation of Accounting Changes: An Overview

5.2 Research Methods

5.3 Understanding and Legitimating the FRS 102 Statement of Recommended Practice

5.4 Legitimating the FRS 102 Statement of Recommended Practice: A Discussion

5.5 Implications: Legitimation and the FRS 102 Statement of Recommended Practice

Chapter 6: Performance Reporting: An Investigation.

6.1 What is Performance?

6.2 Why is it Important to Measure Performance?

6.3 Difficulties in Designing Performance Management Systems in Charities

6.4 Research Method

6.5 Financial Managerial Accountability

6.6 Operational Managerial Accountability

Chapter 7: Conclusions

7.1 Some Main Themes

7.2 Key Findings of Empirical Analysis

7.3 Implications for Policy, Practice and Further Research

7.4 Concluding Comments

Appendix 1: United Kingdom and Republic of Ireland Thresholds

Appendix 2: Examples of Trustees' Annual Reports and Financial Statements

Appendix 3: Interview Guide

Appendix 4: Charity Annual Report and Annual Review Checklist

References

Index.

Notes:

Description based on print version record.

Description based on publisher supplied metadata and other sources.

ISBN:

1-912350-72-6

OCLC:

1110718465