Financial reporting by charities: a matched case study analysis from four countries

Janet Mack, Gareth Morgan, Carolyn J. Cordery, Oonagh B. Breen

Research output: Contribution to journalArticle


This paper analyses financial reporting requirements applicable to charities in four jurisdictions—Australia; England; Ireland; New Zealand—using case study analysis which compares the actual financial statements of four charities operating in the same field and with similar levels of total income. The authors highlight common issues and implications in terms of the concepts underpinning not-for-profit organization (NPO) financial reporting and argue the case for harmonized international NPO accounting standards.

Original languageEnglish
Pages (from-to)165-172
Number of pages8
JournalPublic Money and Management
Issue number3
Early online date13 Feb 2017
Publication statusPublished - 16 Apr 2017


Bibliographical note

This is an Accepted Manuscript of an article published by Taylor & Francis in Public Money & Management on 13/2/2017, available online


  • charity accountability
  • financial reporting by charities
  • international NPO accounting standards

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