Initial insights into NPO reporting in a South African context
| dc.contributor.author | Seedat, Aadil | |
| dc.contributor.supervisor | Greenslade, Kayleigh | |
| dc.date.accessioned | 2024-06-20T11:06:56Z | |
| dc.date.available | 2024-06-20T11:06:56Z | |
| dc.date.issued | 2023 | |
| dc.description | A research report submitted in partial fulfillment of the requirements for the degree of Master of Commerce University of the Witwatersrand, 2023 | |
| dc.description.abstract | Non-profit organizations (NPOs) support societies' efforts to meet their social and environmental goals. Donations, subsidies, and grants are major sources of funding for these entities. Funders require useful financial information regarding the stewardship of their financial contributions. This research report provides insight into the current South African NPOs' financial reporting practices and what information South African NPOs deem useful to their users. Using content analysis over the financial statements and websites of 50 NPOs, South African NPO financial reporting practices were studied. The findings suggest that NPO financial reporting may have complexities. NPOs lack a profit motive in contrast to corporatecompanies, which may render current financial reporting standards largely irrelevant in the NPO space. There is a lack of guidance and knowledge regarding how NPOs should report their financial and social responsibility to their donors, beneficiaries, and other stakeholders, specifically in a South African context. The findings of the paper suggest that this lack of financial reporting guidance leads to the lack of standardisation of NPO financial statements. This study provides context on South African NPO financial reporting on which future research can be based | |
| dc.description.submitter | MM2024 | |
| dc.faculty | Faculty of Commerce, Law and Management | |
| dc.identifier.citation | Seedat, Aadil. (2023). Initial insights into NPO reporting in a South African context [Master’s dissertation, University of the Witwatersrand, Johannesburg]. WireDSpace. | |
| dc.identifier.uri | https://hdl.handle.net/10539/38708 | |
| dc.language.iso | en | |
| dc.publisher | University of the Witwatersrand, Johannesburg | |
| dc.rights | © 2023 University of the Witwatersrand, Johannesburg. All rights reserved. The copyright in this work vests in the University of the Witwatersrand, Johannesburg. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of University of the Witwatersrand, Johannesburg. | |
| dc.rights.holder | University of the Witwatersrand, Johannesburg | |
| dc.school | School of Accountancy | |
| dc.subject | Non-profit organizations (NPOs) | |
| dc.subject | social and environmental goals | |
| dc.subject | South African NPOs | |
| dc.subject | UCTD | |
| dc.subject.other | SDG-11: Sustainable cities and communities | |
| dc.title | Initial insights into NPO reporting in a South African context | |
| dc.type | Dissertation |