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• W2010098482 abstract "The concept of accountability seems inextricably linked with the view that accounting should provide information to satisfy the information needs of users. The user-needs model is now well established as a useful basis for a conceptual framework for charity reporting, and annual reports are recognised as key documents in the discharge of accountability to external users. It has been suggested that both financial information and also performance information should be disclosed to aid the discharge of accountability. However, previous empirical work conducted in Britain found that while audited financial information was most frequently disclosed by charities, users viewed wider performance information as being of greater importance. No comparable work has been conducted in Ireland. This paper focuses on information outside the financial statements and seeks to identify the type and extent of the reporting of performance information by charities in both Britain and Ireland. The main findings of the research are: performance reporting by British charities, although limited, is considerably better than that of their Irish counterparts; performance reporting by British charities has increased over time; and large charities (both in Britain and Ireland) provide more extensive performance information than small charities. These findings are discussed in both the context of accountability and in terms of conceivable economic incentives for disclosure. In addition, possible reasons for lower disclosure rates by Irish charities are explored." @default.
• W2010098482 created "2016-06-24" @default.
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• W2010098482 date "2004-06-01" @default.
• W2010098482 modified "2023-09-23" @default.
• W2010098482 title "Performance reporting: a comparative study of British and Irish charities" @default.
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• W2010098482 doi "https://doi.org/10.1016/j.bar.2003.10.004" @default.
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