期刊
ACCOUNTING IN EUROPE
卷 18, 期 1, 页码 43-74出版社
ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD
DOI: 10.1080/17449480.2020.1795215
关键词
accounting harmonisation; institutional theory; public benefit foundations; non-profit
资金
- Ministerio de Economia y Competitividad [ECO2016-77631-R/PID2019-104304GB-100, PID2019-107822RB-100/ECO2016-74920C2-1-R]
There are significant differences among European local regulations for NPOs in terms of financial reporting, which are rooted in diverse cultural and non-profit traditions.
Non-profits (NPOs) are one of the key agents in implementing socio-economic policies, financial reporting being relevant for their stakeholders. Different accounting regulations exist in Europe, with no required, common accounting standards to promote these entities' participation in diverse countries and societies. We analyse the current differences among local accounting regulations related to the elaboration of financial reporting for European NPOs. We accomplish this by considering the primary elements that define an accounting system together with accounting regulations to elaborate on these organisations' financial statements, and specific operations related to tangible fixed assets, donations and volunteering. Despite there are pressures to promote an isomorphic behaviour in the European context, our results evidence intense differences among European local regulations for NPOs, with origin in diverse cultural and non-profit traditions.
作者
我是这篇论文的作者
点击您的名字以认领此论文并将其添加到您的个人资料中。
推荐
暂无数据