Journal articles on the topic 'Charities, accounting'
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van der Heijden, Hans. "Charities in Competition: Effects of Accounting Information on Donating Adjustments." Behavioral Research in Accounting 25, no. 1 (September 1, 2012): 1–13. http://dx.doi.org/10.2308/bria-50295.
Full textBaskerville, Rachel, and Stefania Servalli. "Accounting and charities – an introduction." Accounting History 21, no. 2-3 (May 2016): 139–43. http://dx.doi.org/10.1177/1032373216648423.
Full textRoberts, Andrea Alston. "The Implications of Joint Cost Standards for Charity Reporting." Accounting Horizons 19, no. 1 (March 1, 2005): 11–23. http://dx.doi.org/10.2308/acch.2005.19.1.11.
Full textThompson, Jane, and Gareth G. Morgan. "Conferred ownership: approval of financial statements by small charities." Qualitative Research in Accounting & Management 17, no. 3 (March 7, 2020): 345–71. http://dx.doi.org/10.1108/qram-04-2018-0029.
Full textJones, Christopher L., Karen A. Kitching, Andrea Alston Roberts, and Pamela C. Smith. "The Spend-Save Decision: An Analysis of How Charities Respond to Revenue Changes." Accounting Horizons 27, no. 1 (March 1, 2013): 75–89. http://dx.doi.org/10.2308/acch-50285.
Full textCordery, Carolyn J. "Funding social services: An historical analysis of responsibility for citizens’ welfare in New Zealand." Accounting History 17, no. 3-4 (August 2012): 463–80. http://dx.doi.org/10.1177/1032373212443532.
Full textCranmer, Frank. "Parliamentary Report." Ecclesiastical Law Journal 11, no. 3 (August 6, 2009): 340–49. http://dx.doi.org/10.1017/s0956618x0999010x.
Full textCranmer, Frank. "Parliamentary Report." Ecclesiastical Law Journal 16, no. 3 (August 13, 2014): 357–62. http://dx.doi.org/10.1017/s0956618x14000568.
Full textBurks, Jeffrey J. "Accounting Errors in Nonprofit Organizations." Accounting Horizons 29, no. 2 (January 1, 2015): 341–61. http://dx.doi.org/10.2308/acch-51017.
Full textAbeysekera, Indra. "Accounting for Cultural Capital—Sustainability Agenda of Charities Serving the First Nations People towards Self-Determination—Evidence from the Northern Territory, Australia." Sustainability 14, no. 2 (January 14, 2022): 949. http://dx.doi.org/10.3390/su14020949.
Full textHemels, Sigrid J. C. "Are We in Need of a European Charity? How to Remove Fiscal Barriers to Cross-Border Charitable Giving in Europe." Intertax 37, Issue 8/9 (August 1, 2009): 424–35. http://dx.doi.org/10.54648/taxi2009044.
Full textHabib, Ahsan, and Hedy Jiaying Huang. "Cost Stickiness in the New Zealand Charity Sector." International Journal of Accounting 54, no. 03 (September 2019): 1950012. http://dx.doi.org/10.1142/s1094406019500124.
Full textIrvine, Helen, and Christine Ryan. "Accounting regulation for charities: international responses to IFRS adoption." Pacific Accounting Review 25, no. 2 (August 30, 2013): 124–44. http://dx.doi.org/10.1108/par-03-2012-0009.
Full textPalmer, Paul, and Gerald Vinten. "Accounting, auditing and regulating charities ‐ towards a theoretical underpinning." Managerial Auditing Journal 13, no. 6 (August 1998): 346–55. http://dx.doi.org/10.1108/02686909810222366.
Full textStevens, Stan A., and Sigrid J. C. Hemels. "The European Foundation Proposal: A Shift in the EU Tax Treatment of Charities?" EC Tax Review 21, Issue 6 (December 1, 2012): 293–308. http://dx.doi.org/10.54648/ecta2012030.
Full textKreander, Niklas, Ken McPhail, and Vivien Beattie. "Charity ethical investments in Norway and the UK." Accounting, Auditing & Accountability Journal 28, no. 4 (May 18, 2015): 581–617. http://dx.doi.org/10.1108/aaaj-09-2012-1113.
Full textJones, Christopher L., and Andrea Alston Roberts. "Management of Financial Information in Charitable Organizations: The Case of Joint-Cost Allocations." Accounting Review 81, no. 1 (January 1, 2006): 159–78. http://dx.doi.org/10.2308/accr.2006.81.1.159.
Full textBaber, William R., Andrea Alston Roberts, and Gnanakumar Visvanathan. "Charitable Organizations' Strategies and Program-Spending Ratios." Accounting Horizons 15, no. 4 (December 1, 2001): 329–43. http://dx.doi.org/10.2308/acch.2001.15.4.329.
Full textHooper, Keith, Samir Ayoub, and Rowena Sinclair. "The problems with governance and accountability in French charities." Corporate Ownership and Control 11, no. 1 (2013): 270–79. http://dx.doi.org/10.22495/cocv11i1c2art5.
Full textJetty, Juliana. "An exploration of Scottish charities’ governance and accountability." British Accounting Review 42, no. 4 (December 2010): 281–82. http://dx.doi.org/10.1016/j.bar.2010.06.001.
Full textPitkeathley, Jill. "Roadmap for charities." Public Money & Management 38, no. 4 (March 22, 2018): 246–47. http://dx.doi.org/10.1080/09540962.2018.1449451.
Full textBennett, Roger. "Factors contributing to the early failure of small new charity start-ups." Journal of Small Business and Enterprise Development 23, no. 2 (May 16, 2016): 333–48. http://dx.doi.org/10.1108/jsbed-11-2013-0173.
Full textKähler, Jürgen, and Adrian Sargeant. "The size effect in the administration costs of charities." European Accounting Review 11, no. 2 (July 2002): 215–43. http://dx.doi.org/10.1080/0963818022000006870.
Full textCordery, Carolyn J. "The state relationship with religion: Defined through disciplinary procedures of accounting and regulation." Accounting History 24, no. 3 (April 25, 2019): 356–82. http://dx.doi.org/10.1177/1032373219841069.
Full textDerrick, Patricia L. D. "Accounting for promises: The impact of SFAS No. 116 on charities." Research in Accounting Regulation 25, no. 2 (November 2013): 208–19. http://dx.doi.org/10.1016/j.racreg.2013.08.005.
Full textSaj, Phil, and Chee Cheong. "The Application of the Reporting Entity Concept by Australian Charities." Australian Accounting Review 30, no. 4 (June 3, 2020): 283–99. http://dx.doi.org/10.1111/auar.12306.
Full textHyndman, Noel. "UK charities and the pandemic: navigating the perfect storm." Journal of Accounting & Organizational Change 16, no. 4 (November 2, 2020): 587–92. http://dx.doi.org/10.1108/jaoc-08-2020-0114.
Full textMayapada, Arung Gihna, Pallab Kumar Biswas, and Helen Roberts. "Financial reporting timeliness and its determinants in UK charities." Advances in Accounting 65 (June 2024): 100733. http://dx.doi.org/10.1016/j.adiac.2024.100733.
Full textKemp, Juliet H., and Gareth G. Morgan. "Incidence and perceptions of “qualified” accounts filed by small charities." Accounting Forum 43, no. 1 (January 2, 2019): 62–84. http://dx.doi.org/10.1080/01559982.2019.1589902.
Full textHyndman, Noel, and Donal McKillop. "Public services and charities: Accounting, accountability and governance at a time of change." British Accounting Review 50, no. 2 (February 2018): 143–48. http://dx.doi.org/10.1016/j.bar.2018.01.001.
Full textJames, Malcolm, Rebecca Boden, and Jane Kenway. "How Capital generates capitals in English elite private schools: Charities, tax and accounting." British Journal of Sociology of Education 43, no. 2 (February 15, 2022): 179–98. http://dx.doi.org/10.1080/01425692.2022.2026211.
Full textvan Iwaarden, Jos, Ton van der Wiele, Roger Williams, and Claire Moxham. "Charities: how important is performance to donors?" International Journal of Quality & Reliability Management 26, no. 1 (January 9, 2009): 5–22. http://dx.doi.org/10.1108/02656710910924143.
Full textElmagrhi, Mohamed H., Collins G. Ntim, John Malagila, Samuel Fosu, and Abongeh A. Tunyi. "Trustee board diversity, governance mechanisms, capital structure and performance in UK charities." Corporate Governance: The International Journal of Business in Society 18, no. 3 (June 4, 2018): 478–508. http://dx.doi.org/10.1108/cg-08-2017-0185.
Full textHelios, Marcus. "Taxation of non-profit organizations and EC law." EC Tax Review 16, Issue 2 (April 1, 2007): 65–73. http://dx.doi.org/10.54648/ecta2007012.
Full textSteierberg, Daniela, and Florian Haase. "Germanys Fiscal Court Rules on Tax Deductibility of Donations to Foreign Charities." EC Tax Review 24, Issue 5 (October 1, 2015): 286–88. http://dx.doi.org/10.54648/ecta2015029.
Full textLusiani, Maria, Marco Vedovato, and Chiara Pancot. "Governance and accounting practices in hybrid organizations: Insights from a sixteenth-century charity in Venice." Accounting History 24, no. 3 (June 19, 2019): 444–63. http://dx.doi.org/10.1177/1032373219856714.
Full textBaber, William R., Patricia L. Daniel, and Andrea A. Roberts. "Compensation to Managers of Charitable Organizations: An Empirical Study of the Role of Accounting Measures of Program Activities." Accounting Review 77, no. 3 (July 1, 2002): 679–93. http://dx.doi.org/10.2308/accr.2002.77.3.679.
Full textWilliams, David J., and Jennifer R. Warfe. "THE CHARITIES SECTOR IN VICTORIA -CHARACTERISTICS AND PUBLIC ACCOUNTABILITY*." Accounting & Finance 22, no. 1 (February 25, 2009): 55–71. http://dx.doi.org/10.1111/j.1467-629x.1982.tb00130.x.
Full textDuquette, Nicolas J. "Founders’ Fortunes and Philanthropy: A History of the U.S. Charitable-Contribution Deduction." Business History Review 93, no. 3 (2019): 553–84. http://dx.doi.org/10.1017/s0007680519000710.
Full textBellucci, Marco, Carmela Nitti, Serena Franchi, Enrico Testi, and Luca Bagnoli. "Accounting for social return on investment (SROI)." Social Enterprise Journal 15, no. 1 (February 4, 2019): 46–75. http://dx.doi.org/10.1108/sej-05-2018-0044.
Full textDhanani, Alpa, and Ciaran Connolly. "Discharging not‐for‐profit accountability: UK charities and public discourse." Accounting, Auditing & Accountability Journal 25, no. 7 (September 14, 2012): 1140–69. http://dx.doi.org/10.1108/09513571211263220.
Full textYang, Yitang (Jenny), and Roger Simnett. "Financial Reporting by Charities: Why Do Some Choose to Report Under a More Extensive Reporting Framework?" Abacus 56, no. 3 (September 2020): 320–47. http://dx.doi.org/10.1111/abac.12202.
Full textBurt, Eleanor, and John Taylor. "Giving Greater 'Political Voice' to Charities in Scotland?" Public Money and Management 21, no. 4 (October 2001): 9–10. http://dx.doi.org/10.1111/1467-9302.00279.
Full textKenyon, Daphne A. "Property-Tax Exemption for Charities: Mapping the Battlefield by Evelyn Brody." National Tax Journal 56, no. 4 (December 2003): 895–900. http://dx.doi.org/10.17310/ntj.2003.4.09.
Full textGambling, Trevor, and Rowan Jones. "Corporate Governance Report: The financial governance of charities." Corporate Governance: An International Review 6, no. 2 (April 1998): 119–20. http://dx.doi.org/10.1111/1467-8683.00092.
Full textFlynn, Kevin, Phyllis Belak, and Sean Andre. "Sir Allen Stanford: inmate # 35017-183; a case study of a Ponzi scheme and its aftermath." CASE Journal 16, no. 4 (July 4, 2020): 433–54. http://dx.doi.org/10.1108/tcj-07-2019-0069.
Full textGrant, Laura E. "Does the introduction of ratings reduce giving? Evidence from charities." Economic Inquiry 59, no. 3 (March 17, 2021): 978–95. http://dx.doi.org/10.1111/ecin.12920.
Full textYetman, Michelle H., and Robert J. Yetman. "How Does the Incentive Effect of the Charitable Deduction Vary across Charities?" Accounting Review 88, no. 3 (December 1, 2012): 1069–94. http://dx.doi.org/10.2308/accr-50370.
Full textHyndman, Noel. "CHARITY ACCOUNTING ? AN EMPIRICAL STUDY OF THE INFORMATION NEEDS OF CONTRIBUTORS TO UK FUND RAISING CHARITIES." Financial Accountability and Management 6, no. 4 (December 1990): 295–307. http://dx.doi.org/10.1111/j.1468-0408.1990.tb00121.x.
Full textAufa, Muhammad, Syaiful Syaiful, and Nyimas Wardatul Afiqoh. "Workshop dan Pendampingan Bidang Pajak dan Akuntansi bagi Amal Usaha Muhammadiyah (AUM) Se-Kabupaten Tuban." Jurnal Pengabdian Manajemen 2, no. 2 (March 16, 2023): 42. http://dx.doi.org/10.30587/jpmanajemen.v2i02.4355.
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