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

Fingerprint

Volunteers
Volunteering
Not-for-profit organizations
Accountants
Funding
Labor
Financial reporting
Costs
Accounting profession
Voluntary organizations

Cite this

@article{c6f81696b31d41e29201acbb12870531,
title = "Valuing Volunteers: Expanding the Relevance and Reliability Debate",
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.",
author = "Carolyn Cordery and Gwynn Narraway",
year = "2010",
month = "11",
doi = "10.1111/j.1835-2561.2010.00105.x",
language = "English",
volume = "20",
pages = "334--342",
journal = "Australian Accounting Review",
issn = "1035-6908",
publisher = "Wiley-Blackwell",
number = "4",

}

Valuing Volunteers: Expanding the Relevance and Reliability Debate. / Cordery, Carolyn; Narraway, Gwynn.

In: Australian Accounting Review, Vol. 20, No. 4, 11.2010, p. 334-342.

Research output: Contribution to journalArticle

TY - JOUR

T1 - Valuing Volunteers: Expanding the Relevance and Reliability Debate

AU - Cordery, Carolyn

AU - Narraway, Gwynn

PY - 2010/11

Y1 - 2010/11

N2 - 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.

AB - 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.

UR - https://onlinelibrary.wiley.com/doi/full/10.1111/j.1835-2561.2010.00105.x

U2 - 10.1111/j.1835-2561.2010.00105.x

DO - 10.1111/j.1835-2561.2010.00105.x

M3 - Article

VL - 20

SP - 334

EP - 342

JO - Australian Accounting Review

JF - Australian Accounting Review

SN - 1035-6908

IS - 4

ER -