An integrated accountability reporting model of non-profit organisations (NPOS) / Saunah Zainon... [et al.]

Zainon, Saunah and Bakar, Ahmad Naqiyuddin and Abu Bakar, Nor Fauziah and Ahmad, Badly Esham and Abdul Razak, Rosnani (2019) An integrated accountability reporting model of non-profit organisations (NPOS) / Saunah Zainon... [et al.]. In: The 6th International Accounting & Business Conference 2019. Secretariat of IABC 2019, 6th . UiTM Cawangan Johor, Segamat Johor, p. 97.

Abstract

Non-Profit Organisations (NPOs) have showcased unique features in serving important social missions. In addition, they also offer accounting services at a lower cost than the government or the private sector. However, questions
have been raised as to whether the performance measurement used by the government or the private sector is appropriate and applicable to the NPOs. This article underlies a conceptual framework for performance indicator in developing an Integrated Accountability Reporting Model of NPOs. Four components were found to be the essential elements of an Integrated Accountability Reporting for NPOs namely Financial Information, Governance Information, Accountability and Transparency. Integration of these four elements serves as the fundamental aspects of integrated reporting. Based on
mandatory and voluntary sources of information, this integrated reporting can be developed for the benefits of NPOs. This paper contributes to the NPO accountability literature by: first, developing a framework of NPO accountability through public discourse using the ethical model of principal-agent theory; and second, advancing the understanding of the accountability reporting of NPOs in Malaysia.

Metadata

Item Type: Book Section
Creators:
Creators
Email / ID Num.
Zainon, Saunah
-
Bakar, Ahmad Naqiyuddin
-
Abu Bakar, Nor Fauziah
-
Ahmad, Badly Esham
-
Abdul Razak, Rosnani
-
Contributors:
Contribution
Name
Email / ID Num.
Patron
Kassim, Mohd Azraai
UNSPECIFIED
Patron
Joyosumarto, Subarjo
UNSPECIFIED
Subjects: H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management
Divisions: Universiti Teknologi MARA, Johor > Segamat Campus
Series Name: Secretariat of IABC 2019
Volume: 6th
Page Range: p. 97
Keywords: Accountability; integrated; NPOs; model; reporting; UiTM Cawangan Johor
Date: 2019
URI: https://ir.uitm.edu.my/id/eprint/39065
Edit Item
Edit Item

Download

[thumbnail of Abstract Only] Text (Abstract Only)
39065.pdf

Download (6MB)

ID Number

39065

Indexing

Statistic

Statistic details