Valuing Volunteers: Expanding the Relevance and Reliability Debate

Carolyn Cordery, Gwynn Narraway

Research output: Contribution to journalArticle

Abstract

Volunteers’ inputs to public and other not-for-profit organisations are significant. However, while statisticians gather data on volunteering, accountants do so less often due to a debate as to whether the relevance of recognising volunteer input in financial reports outweighs the reliability of that data and the costs of its derivation. This paper presents a survey of voluntary organisations that publish financial reports. It explores whether the promise of funding for volunteer effort has been matched with increasing financial reporting of volunteering. The results show there is little recognition of volunteer labour in financial reports, reflecting the unresolved relevance-reliability debate in the accounting profession.
Original languageEnglish
Pages (from-to)334-342
Number of pages9
JournalAustralian Accounting Review
Volume20
Issue number4
DOIs
Publication statusPublished - Nov 2010

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