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 (2020) An integrated accountability reporting model of non-profit organisations (NPOs) / Saunah Zainon ... [et al.]. Insight Journal : International, Refereed, Open Access, Online Journal, 6 (9). pp. 83-92. ISSN 2600-8564

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: Article
Creators:
Creators
Email / ID Num.
Zainon, Saunah
UNSPECIFIED
Bakar, Ahmad Naqiyuddin
UNSPECIFIED
Abu Bakar, Nor Fauziah
UNSPECIFIED
Ahmad, Badly Esham
UNSPECIFIED
Abdul Razak, Rosnani
UNSPECIFIED
Contributors:
Contribution
Name
Email / ID Num.
Chief Editor
Zainon, Assoc. Prof. Dr. Saunah
UNSPECIFIED
Editor
Ismail, Dr. Noriah
UNSPECIFIED
Editor
Raja Ahmad, Assoc. Prof. Dr. Raja Adzrin
UNSPECIFIED
Editor
Soo, Assoc. Prof. Dr. Carolyn Kum Yoke
UNSPECIFIED
Editor
Kadri, Assoc. Prof. Dr. Mohd Halim
UNSPECIFIED
Editor
Mohd Ariff Albakri, Assoc. Prof. Dr. Intan Safinas
UNSPECIFIED
Editor
Shamsuddin, Assoc. Prof. Dr. Hj Amanuddin
UNSPECIFIED
Editor
Zakaria, Assoc. Prof. Dr. Nor Balkish
UNSPECIFIED
Editor
Khairani, Dr. Noor Sufiawati
UNSPECIFIED
Editor
Othman, Dr. Akmal Aini
UNSPECIFIED
Editor
Ismail, Dr. Norashikin
UNSPECIFIED
Editor
Misman, Dr. Faridah Najuna
UNSPECIFIED
Editor
Mat Kamal, Dr. Siti Nuur-Ila
UNSPECIFIED
Subjects: H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management
H Social Sciences > HG Finance > Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
Divisions: Universiti Teknologi MARA, Johor > Segamat Campus
Journal or Publication Title: Insight Journal : International, Refereed, Open Access, Online Journal
UiTM Journal Collections: UiTM Journal > INSIGHT Journal (IJ)
ISSN: 2600-8564
Volume: 6
Number: 9
Page Range: pp. 83-92
Related URLs:
Keywords: Accountability, integrated, NPOs, model, accountability reporting, UiTM Cawangan Johor
Date: 2020
URI: https://ir.uitm.edu.my/id/eprint/42767
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