Annual Reports of Non-profit Organizations （NPOs）： An Analysis
Annual Reports of Non-profit Organizations （NPOs）： An Analysis作者机构：MARA University of Technology Kuala Lumpur Malaysia
出 版 物：《Journal of Modern Accounting and Auditing》 (现代会计与审计（英文版）)
年 卷 期：2013年第9卷第2期
页 面：183-192页
学科分类：120201[管理学-会计学] 0303[法学-社会学] 12[管理学] 1204[管理学-公共管理] 03[法学] 1202[管理学-工商管理] 030301[法学-社会学]
主 题：annual reports charity non-profit organizations (NPOs) religious
摘 要：Non-profit organizations （NPOs） in Malaysia are not subjected to statutory requirement to follow the accounting standards when preparing their annual reports. This study analyzed the annual reports of 100 NPOs registered with the Registry of Society （ROS） under the charity and religious categories. The objectives of this study are： （1） to determine the current state of reporting practices by NPOs; and （2） to describe the contents of a set of annual reports and the financial statement presentation of NPOs. This study found that there were variations in reporting practices among the charity and religious categories of NPOs. On average, the results show that NPOs do not focus on the disclosing information required by the ROS, the governing body of NPOs. This indicates that the regulators need to strongly practice enforcement to strengthen the compliance of the annual reports submission. Overall, the findings of this study provide useful information to regulators as a basis for preparing and presenting NPOs＇ annual report framework in the future.
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