Please use this identifier to cite or link to this item:
https://hdl.handle.net/10321/4472
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Mvunabandi, Jean Damascene | en_US |
dc.contributor.author | Lathleiff, Charmaine | en_US |
dc.contributor.author | Muzindutsi, Paul-Francois | en_US |
dc.date.accessioned | 2022-11-04T06:12:16Z | - |
dc.date.available | 2022-11-04T06:12:16Z | - |
dc.date.issued | 2022 | - |
dc.identifier.citation | Mvunabandi, J.D., Lathleiff, C. and Muzindutsi, P. 2022. Financial accounting as a tool to enhance non-government organisations’ performance : a case study of a large NGO in Durban, South Africa. International Journal of Economics and Financial Issues. 12(3): 10-17. doi:10.32479/ijefi.12584 | en_US |
dc.identifier.issn | 2146-4138 (Online) | - |
dc.identifier.uri | https://hdl.handle.net/10321/4472 | - |
dc.description.abstract | Numerous non-governmental organisations (NGOs) in South Africa and elsewhere do not have standardised financial accounting practices to follow in preparing their financial statements and it is not clear whether the International Financial Reporting Standards (IFRS) for Small and Medium-sized Entities (SMEs) can be used to enhance NGOs performance (Kaya et al., 2015). This article explored the applicability of financial accounting practices as a relevant tool to enhance NGO performance with particular reference to a large NGO in Durban, South Africa. A qualitative approach was employed and data was collected through the use of semi-structured interviews and conventional thematic and document analysis. Evidence from this study showed that despite adopting accounting and financial policy and procedures, the selected NGO finds it difficult to maximise its financial performance due to failure to fully comply with IFRS for SMEs in South Africa. This article provides necessary recommendations applicable to other similar NGOs globally.</jats:p> | en_US |
dc.format.extent | 8 p | en_US |
dc.language.iso | en | en_US |
dc.publisher | EconJournals | en_US |
dc.relation.ispartof | International Journal of Economics and Financial Issues; Vol. 12, Issue 3 | en_US |
dc.subject | Financial accounting | en_US |
dc.subject | Financial performance | en_US |
dc.subject | IFRS | en_US |
dc.subject | Non-governmental organisations | en_US |
dc.subject | Small and medium-sized entities | en_US |
dc.subject | IASB | en_US |
dc.title | Financial accounting as a tool to enhance non-government organisations’ performance : a case study of a large NGO in Durban, South Africa | en_US |
dc.type | Article | en_US |
dc.date.updated | 2022-10-31T10:30:17Z | - |
dc.identifier.doi | 10.32479/ijefi.12584 | - |
item.languageiso639-1 | en | - |
item.openairetype | Article | - |
item.cerifentitytype | Publications | - |
item.openairecristype | http://purl.org/coar/resource_type/c_18cf | - |
item.fulltext | With Fulltext | - |
item.grantfulltext | open | - |
Appears in Collections: | Research Publications (Accounting and Informatics) |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
MvunabandiLathleiffMuzindutsi_2022.pdf | Article | 420.77 kB | Adobe PDF | View/Open |
IJEFI Copyright clearance.docx | Copyright Clearance | 214.43 kB | Microsoft Word XML | View/Open |
Page view(s)
548
checked on Dec 22, 2024
Download(s)
322
checked on Dec 22, 2024
Google ScholarTM
Check
Altmetric
Altmetric
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.