This is the first, desk research stage seeking to understand why some Australian Not-for-Profit organisations make voluntary financial disclosures beyond their basic statutory obligations. We found institutional and stakeholder theories to offer the greatest promise of insight, and the paper also outlines the design of the empirical phase of the research, and our proposed hypotheses.


Creator | Kaihanga
Gabriel Donleavy and Ushi Ghoorah-Hurrychurn
Year of Creation | Tau
Publisher | Kaiwhakaputa
ANZTSR 2014 Conference
Creative Commons Licence
Attribution-NoDerivatives CC BY-ND
Keywords | Kupu
Accounting, disclosure, standards, accountability, ANZTSR, ANZTSR2014
Main Language | Reo Matua
Submitter's Rights | Nga Tika o te Kaituku
I represent the publisher or owner organisation of this resource
This Research has
been peer reviewed by academics at a university
Bibliographic Citation | Whakapuakanga

Donleavy, G. & Ghoorah-Hurrychurn, U., (2014). Third Sector Accounting and Accountability in Australia: Anything But a Level Playing Field. Paper presented to ANZTSR Conference,, November 2014, Christchurch.

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