Analyzing the Accounting Recognition and Measurement: The Case of NPS
DOI:
https://doi.org/10.56830/BSFQ3483Keywords:
NPS, Accounting Recognition, Social Capita, DisclosureAbstract
The NPS tend to follow social accounting requirements that are based on “Logical and systematic analysis of the organization activities impact on the society and other stakeholders and to show this effect information in the financial statements” Due to the social nature of the
NPS’ activities. In this sense the accounting recognition is the start point of the comprehensive accounting function. While the accounting measurement is one of the influencing elements of the accounting function, and its importance increased by moving
towards the accounting compatibility for this sector organizations. Therefore, the organizations must be in an accountable position, Not only for the owners or shareholders (traditional concept), but to the society for its overall operations and activities. So, the researchers addressed and analyzed in this paper the following. First, the accounting recognition and measurement in the NPS. Second, the accounting presentation and disclosure in the NPS.
References
B & ,.Quinn, M. Clerkin .)0202( .Institutional agents missing in action?: Management accounting at non-governmental organisations .Critical Perspectives on Accounting , https://doi.org/10.1016/j.cpa.2020.102276.02 ،
D. Pianezzi .) 0202( .We are what we tell: an enquiry into NGOs ’organizational identity and accountability . .Accounting, Auditing and Accountability Journal, . https://doi.org/10.1108/AAAJ-06-2020-4647.)0(43 ،
E. Stănciulescu .)0202( .LLC vs. NGO, Similarities and Differences in the Accounting Treatment of Intangible and Tangible Assets . .CECCAR Business Review, . https://doi.org/10.37945/cbr.2021.06.02.)6(0 ،
G. Goncharenko .)0202( .In the spotlight: Rethinking NGO accountability in the #MeToo era .
.Critical Perspectives on Accounting. https://doi.org/10.1016/j.cpa.2021.102308.02 ،
G. Iatridis و ،S. Valahi .) 0222( .Voluntary IAS 1 accounting disclosures prior to official IAS adoption: An empirical investigation of UK firms . .Research in International Business and Finance,. https://doi.org/10.1016/j.ribaf.2008.04.001.)2(03 ،
G & ,.Valahi, S. Iatridis .)0222( .Voluntary IAS 1 accounting disclosures prior to official IAS adoption: An empirical investigation of UK firms . .Research in International Business and Finance ,https://doi.org/10.1016/j.ribaf.2008.04.001.)2(03 ،
H. van der Heijden .)0224( .Charities in competition: Effects of accounting information on donating adjustments . .Behavioral Research in Accounting , https://doi.org/10.2308/bria-50295.)2(02 ،
Iatridis. G و ،.S. Valahi .)0222( .Voluntary IAS 1 accounting disclosures prior to official IAS adoption: An empirical investigation of UK firms .Research in International Business and Finance, . https://doi.org/10.1016/j.ribaf.2008.04.001.)2(03 ،
J. Mack ،G. G. Morgan ،O. B. Breen و ،C. J. Cordery .) 0222( .Financial reporting by charities: a matched case study analysis from four countries .Public Money and Management, https://doi.org/10.1080/09540962.2017.1281638.)4(42 ،
K. Hooper ،R. Sinclair ،D. Hui و ،K. Mataira .)0220( .Financial reporting by New Zealand charities: Finding a way forward .Managerial Auditing Journal , https://doi.org/10.1108/02686900810838173.)2(04 ،
Kuruppu, S. C., & Lodhia, S. (2020). Shaping accountability at an NGO: a Bourdieusian perspective. Accounting, Auditing and Accountability Journal, https://doi.org/10.1108/AAAJ-09-2016-2696, 33(1).
M. Albaz و ،M. Albaz .)0222( .Core perspectives of performance measurement in NPOs: In search of accountability and legitimacy. Economic Archive, September.
M. Andreaus و ،E. Costa .)0223( .Toward an integrated accountability model for nonprofit organizations . .Advances in Public Interest Accounting,
https://doi.org/10.1108/S1041-706020140000017006. .22 ،
M. E. Barth .)0223( .Measurement in financial reporting: The need for concepts . .In Accounting Horizons. https://doi.org/10.2308/acch-50689( ،Vol. 28, Issue 2.)
M. Kaba .)0202( .NGO accountability: A conceptual review across the engaged disciplines .
In International Studies Reviewhttps://doi.org/10.1093/isr/viaa094( ،Vol. 23, Issue 3 .) .
O. B. Breen .)0224( .The Disclosure Panacea . :A Comparative Perspective on Charity Financial Reporting. Voluntas ,https://doi.org/10.1007/s11266-013-9377-2.)4(03 ،
P., Baxter, J & ,.Chua, W. F. Andon .)0222( .Accounting for Stakeholders and Making
Accounting Useful . .Journal of Management Studies, https://doi.org/10.1111/joms.12142.)2(20 ،
R. Boomsma .)0202( .On Jeffrey Unerman and the Future of NGO Accountability . .Social and Environmental Accountability Journal, . https://doi.org/10.1080/0969160X.2021.2003215.)4(32 ،
