The Accounting Regulations for the Non-Profit: A Comparative Study Between Egypt and UK
DOI:
https://doi.org/10.56830/IHEA1443Keywords:
: Accounting Regulations, NPOs, CAs, DisclosureAbstract
The researchers have shed the light on the specific nature of NPOs by reviewing two models, the CAs in the Arab republic of Egypt and charities in the United Kingdom from legislative side and determine the most important organizational and financial aspects. And The Researchers found a rapprochement between the concept, characteristics and activities nature of both the CAs and charities, but the United Kingdom is more significantly regulated than Egypt in the legislative and accounting regulation, so the researcher will address in the next section the problems and challenges facing the NPS at the international level with a focus on the Egyptian CAs.
References
C. Connolly و ،N. Hyndman .)3102( .Charity accountability in the UK: Through the eyes of
the donor . .Qualitative Research in Accounting and Management ، https://doi.org/10.1108/QRAM-02-2013-0006.)4–2(01 ،
E. Costa .)3104( .Voluntary disclosure in a regulated context: The case of italian social enterprises . .Advances in Public Interest Accounting ،https://doi.org/10.1108/S1041706020140000017009.01 ،
F. J. Lopez-Arceiz ،A. J. Bellostas و ،J. M. Moneva .)3130( .Accounting Standards for European Non-profits. Reasons and Barriers for a Harmonisation Process . .
Accounting in Europe, https://doi.org/10.1080/17449480.2020.1795215. .)0(01 ، DOI: https://doi.org/10.1080/17449480.2020.1795215
G. D. Saxton ،J. S. Kuo و ،Y. C. Ho .)3103( .The Determinants of Voluntary Financial Disclosure by Nonprofit Organizations . .Nonprofit and Voluntary Sector Quarterly, . https://doi.org/10.1177/0899764011427597.)6(40 ،
G. Kirk و ،S. Beth Nolan .)3101( .Nonprofit mission statement focus and financial performance . .Nonprofit Management and Leadership ، https://doi.org/10.1002/nml.20006.)4(31 ،
I. Dmitrieva و ،Y. Kharakoz .)3131( .Features of the Organization of Accounting in NonProfi t Organizations in the Field of Physical Education and Sports . .Auditor, https://doi.org/10.12737/1998-0701-2020-35-39.)6(6 ،
J. R. Ledgerwood و ،S. N. Morgan .)3103( .Problems of maintaining adequate accounting records for a non-profit organization in Sub-Saharan Africa . .Review of Business and
Finance Studies.)3(2 ، ،
K. Hooper ،R. Sinclair ،D. Hui و ،K. Mataira .)3111( .Financial reporting by New Zealand
charities: Finding a way forward .Managerial Auditing Journal ،
https://doi.org/10.1108/02686900810838173.)0(32 ،
K. L. Kingston ،C. Furneaux ،L. de Zwaan و ،L. Alderman .)3131( .From monologic to dialogic: Accountability of nonprofit organisations on beneficiaries ’terms . Accounting, Auditing and Accountability Journal ،https://doi.org/10.1108/AAAJ-01-
2019.)3(22 ،
M. Albaz و ،M. Albaz .)3102( .Core perspectives of performance measurement in NPOs: In search of accountability and legitimacy. Economic Archive, September.
M. Andreaus و ،E. Costa .)3104( .Toward an integrated accountability model for nonprofit organizations . .Advances in Public Interest Accounting, https://doi.org/10.1108/S1041-706020140000017006. .01 ، DOI: https://doi.org/10.1108/S1041-706020140000017006
M. Kaba .)3130( .NGO accountability: A conceptual review across the engaged disciplines . In International Studies Reviewhttps://doi.org/10.1093/isr/viaa094( ،Vol. 23, Issue 3 .) DOI: https://doi.org/10.1093/isr/viaa094
.
M. M. Aldoseri ،M. M. Albaz و ،A. A. Ghali .)3133( .The Impact of Organizational Characteristics on Corporate Cash Holdings: Evidence from Saudi Arabia During COVID-19 Period . .Information Sciences Letters,https://doi.org/10.18576/isl/11041 ،
. .)4(00
O. B. Breen .)3102( .The Disclosure Panacea: A Comparative Perspective on Charity Financial Reporting . .X https://doi.org/10.1007/s11266-013-9377-2 ،Voluntas, 24(3.) DOI: https://doi.org/10.1007/s11266-013-9377-2
R. K. Mitchell ،H. J. Van Buren ،M. Greenwood و ،R. E. Freeman .)3102( .Stakeholder Inclusion and Accounting for Stakeholders .Journal of Management Studies ، https://doi.org/10.1111/joms.12151.)1(23 ،
S. van Puyvelde ،R. Caers ،C. du Bois و ،M. Jegers .)3103( .The Governance of Nonprofit
Organizations: Integrating Agency Theory With Stakeholder and Stewardship
Theories . .Nonprofit and Voluntary Sector
Quarterly,https://doi.org/10.1177/0899764. .)2(40 ،
T. I., Niyazova, G. M., Metsler, A. V., Shkurkin, D. V., Aznabaeva, G. H & ،.Kim, L. I. Chueva .)3106( .Approaches to the development of endowment funds in russia as an instrument of mixed financing of the social sphere . .International Review of
