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Accounting and accountability in the Fiji Rugby Union (FRU)

Kuma, Clayton and Finau, Glen and Rotuivaqali, Masilina B. and Rika, Nacanieli J. (2013) Accounting and accountability in the Fiji Rugby Union (FRU). UNSPECIFIED. (Unpublished)

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    Abstract

    This study is motivated by the need to identify suitable accountability mechanisms for non-profit organizations (Unerman et al. 2006), amidst growing calls for greater accountability by these organizations (Gray et al. 2006). Non-profit organizations increasingly adopt private sector concepts of accountability, including the preparation of International Financial Reporting Standards (IFRS)-compliant financial reports. However, by definition and unlike commercial organizations, non-profit organizations are not established as profit-making ventures (ibid). This raises important questions concerning the relevance and purpose of financial reports, as well as broader issues surrounding the applicability of business practices in the non-profit sector (Goddard et al. 2006).

    Item Type: Other
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Faculty of Business and Economics (FBE) > School of Accounting and Finance
    Depositing User: Glen Finau
    Date Deposited: 30 Oct 2013 12:13
    Last Modified: 21 Jun 2016 12:27
    URI: http://repository.usp.ac.fj/id/eprint/6986
    UNSPECIFIED

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