Nonprofit accounting and accountability is a historically strong and vital research program. The delivery of charitable activities such as health, education, welfare, environment and religion need to demonstrate a public benefit to be considered charitable. This program seeks to identify for what, how, and with what effect charities are accountable to their stakeholders. Other themes include how to resource mission, and how to measure and report on outcomes to stakeholders. Issues ripe for research include the lack of a Standard of Reporting Practice for nonprofit organisations. A key contribution from the work was the ACPNS research program that produced Australia’s Nonprofit Standard Chart of Accounts.
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