e-journal

Accounting for volunteer services: a deficiency in accountability

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Purpose – The purpose of this study is to identify the extent to which not-for-profit (NFP)
organisations disclose information on volunteer contributions of services.
Design/methodology/approach – The study relies on information disclosed in the web sites of
NFP organisations.
Findings – This paper finds that disclosure was more prevalent on NFP web sites compared to
digital annual report disclosures. This paper finds that more NFPs provided disclosure on the
activities of their volunteers than other items pertaining to volunteers and the quantification and
valuation of volunteer contributions were the least likely to be disclosed. Importantly, the findings
illustrate an accountability deficiency in the comprehensiveness of disclosure which results in an
under-representation of the contribution that volunteers provide to organisational sustainability and
impact on mission fulfilment.
Research limitations/implications – The convenience sample size restricts further interrogation
to tease out organisational characteristics that may influence current disclosure practices.
Practical implications – The findings contribute to international debate over the inclusion of
volunteer contributions in the assessment of a NFP’s accountability over its resources and ultimately
the enhancement of its sustainability.
Originality/value – This exploratory study examines the current state of practice in the disclosure
of volunteer contributions at an organisational level in the Australian context.

Keywords Accountability, Disclosure, Not-for-profit, Non-profit organisations, Volunteers,Sustainability

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Ketersediaan

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Informasi Detail

Judul Seri

Qualitative Research in Accounting & Management

No. Panggil

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Penerbit

: Emerald Group., 2013

Deskripsi Fisik

Qualitative Research in Accounting & Management Vol. 10 No. 3/4, 2013 pp. 279-294

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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