oru.sePublikationer
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Normer och praxis: tre ideella föreningar och deras redovisning
Örebro University, Department of Business, Economics, Statistics and Informatics.
2006 (Swedish)Doctoral thesis, monograph (Other academic)Alternative title
The norms and practices : three non-profit organizations and their accounting (English)
Abstract [en]

The focus of this study is the accounting of private non-profit organizations. Accounting is understood as a situated practice under specific conditions prevailing in different types of private non-profits. First, a pilot study of the financial reports of 39 Swedish non-profit organizations was undertaken. It identified similarities and differences between their reporting and the norms used in commercial accounting.

Three case studies of private non-profits of different kinds and sizes were then undertaken. The purpose was both to describe how non-profits report their activities and their financial position to external interest groups and attempt to explain what lies behind their accounting practices. A combination of an institutional perspective and a resource dependence perspective has been used. The study contributes to our knowledge of practices in non-profit organization accounting and suggests some explanations of their accounting practices. The following research question was explored: When does institutional isoformism and when does resource dependence determine the accounting practices in these private non-profits?

The main findings are the following: the purpose of the annual reports of these private non-profits is to show how they have used their resources. Their income statements are more like reports of financial flows. It has been difficult to measure the efficiency of their activities and for that reason they report more about doing the “right” things. A verbal story is needed to give a fair account of their performance.

In trying to explain the accounting practices of these organizations four things were highlighted:

·          They imitated conventional accounting norms when the issues had no direct influence on future resources.

·          They diverged from conventional accounting norms and showed their distinctive character in that they created ways of presenting information according to what was needed by their interested parties, when the issues could influence future flow of resources. This is true even after the accounting regulations were established in 2001. However, when they were forced to follow conventional accounting norms, coercive isomorphic pressure meant that they had less freedom.

·          When the organizations used other channels than their annual reports to communicate with their supporters, the accounting practices did not influence future resources. Then they applied conventional accounting norms for business organizations.

·          When the organizations used their annual reports in planning for future obligations and in internal follow up, the accounting practices were also influenced by internal considerations.

As they diverged from commercial accounting their differences form commercial organizations were highlighted and their need to communicate in a somewhat different way was seen.

Key words: Private non-profit organizations, accounting, accounting theory, accounting norms, accounting practices, institutional theory, isomorfism, resources, resource dependence theory.

Place, publisher, year, edition, pages
Göteborg: BAS förlag , 2006. , 196 p.
Keyword [en]
Financial accounting, non-profit sector, Institutional theory, Resource Dependence Theory
Keyword [sv]
Extern redovisning, ideell sektor, Institutionell teori, Resource Dependence theory
National Category
Business Administration
Research subject
Business Studies
Identifiers
URN: urn:nbn:se:oru:diva-6112ISBN: 91-7246-231-0 (print)OAI: oai:DiVA.org:oru-6112DiVA: diva2:209629
Public defence
2006-03-04, Handelshögskolan vid Gbg:s universitet, Vasagatan 1, 411 24 Göteborg, 13:00 (Swedish)
Opponent
Supervisors
Available from: 2009-04-08 Created: 2009-03-26 Last updated: 2011-06-20Bibliographically approved

Open Access in DiVA

fulltext(751 kB)992 downloads
File information
File name FULLTEXT01.pdfFile size 751 kBChecksum SHA-512
e97bc02230568b154d6bceeef5b1bab074facecea796b043d945491bd7de44b14cbcfdc61721d0663dcaa465cec3469bbaccd844bfd9d06759b3a7ed1af7926c
Type fulltextMimetype application/pdf

Search in DiVA

By author/editor
Gustafson, Agneta
By organisation
Department of Business, Economics, Statistics and Informatics
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 992 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

Total: 4306 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf