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Applying Commercial Accounting Regulation on Aid Agencies - Potential Consequences for Aid Agencies and their Stakeholders

Can, Jacqueline and Andersson, Madeleine (2011)
Department of Business Administration
Abstract
Purpose: The purpose of this thesis is to study if and how Swedish accounting regulation create misunderstandings between Swedish aid agencies and stakeholders. Further we are going to analyze if there is a need to improve Swedish accounting regulation to increase faith between the agency and its stakeholders. Methodology: The study is based on a qualitative approach and the primary sources consist of a number of semi-standardized interviews. Theoretical perspectives: In the frame of references commercial and complementary accounting regulation for aid agencies are included and some difficulties in aid agencies financial statement are presented. The theory includes both legitimacy and agency theory to describe the relationship between aid... (More)
Purpose: The purpose of this thesis is to study if and how Swedish accounting regulation create misunderstandings between Swedish aid agencies and stakeholders. Further we are going to analyze if there is a need to improve Swedish accounting regulation to increase faith between the agency and its stakeholders. Methodology: The study is based on a qualitative approach and the primary sources consist of a number of semi-standardized interviews. Theoretical perspectives: In the frame of references commercial and complementary accounting regulation for aid agencies are included and some difficulties in aid agencies financial statement are presented. The theory includes both legitimacy and agency theory to describe the relationship between aid agencies and stakeholders. Empirical frame: The primary sources have been collected through personal, telephone and email interviews. Representatives from the Red Cross, Plan Sweden, UNICEF Sweden, SFI, FRII and Charity Rating have been interviewed. Conclusions: We conclude that misunderstandings can arise between aid agencies and stakeholders when aid agencies service outputs are measured in accordance with commercial accounting practices. A need to improve accounting regulation within the non-profit sector has decreased along with the emergence of complementary regulation. (Less)
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author
Can, Jacqueline and Andersson, Madeleine
supervisor
organization
year
type
H1 - Master's Degree (One Year)
subject
keywords
Management of enterprises, trust, donations, non-profit organization, Accounting regulation, aid agency, Företagsledning, management
language
Swedish
id
2158169
date added to LUP
2011-06-01
date last changed
2012-11-12 11:41:30
@misc{2158169,
  abstract     = {Purpose: The purpose of this thesis is to study if and how Swedish accounting regulation create misunderstandings between Swedish aid agencies and stakeholders. Further we are going to analyze if there is a need to improve Swedish accounting regulation to increase faith between the agency and its stakeholders. Methodology: The study is based on a qualitative approach and the primary sources consist of a number of semi-standardized interviews. Theoretical perspectives: In the frame of references commercial and complementary accounting regulation for aid agencies are included and some difficulties in aid agencies financial statement are presented. The theory includes both legitimacy and agency theory to describe the relationship between aid agencies and stakeholders. Empirical frame: The primary sources have been collected through personal, telephone and email interviews. Representatives from the Red Cross, Plan Sweden, UNICEF Sweden, SFI, FRII and Charity Rating have been interviewed. Conclusions: We conclude that misunderstandings can arise between aid agencies and stakeholders when aid agencies service outputs are measured in accordance with commercial accounting practices. A need to improve accounting regulation within the non-profit sector has decreased along with the emergence of complementary regulation.},
  author       = {Can, Jacqueline and Andersson, Madeleine},
  keyword      = {Management of enterprises,trust,donations,non-profit organization,Accounting regulation,aid agency,Företagsledning,management},
  language     = {swe},
  note         = {Student Paper},
  title        = {Applying Commercial Accounting Regulation on Aid Agencies - Potential Consequences for Aid Agencies and their Stakeholders},
  year         = {2011},
}