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 (Unpublished)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:	29 Oct 2013 23:13
Last Modified:	21 Jun 2016 00:27
URI:	https://repository.usp.ac.fj/id/eprint/6986

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