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The actual implementation of accruals accounting: Caveats from a case within the UK public sector

Connolly, Ciaran; Hyndman, Noel - In: Accounting, Auditing & Accountability Journal 19 (2006) February, pp. 272-290

-based resource accounting in the UK public sector. Design/methodology/approach – In a unique study, which presents case research of … in the implementation, maintenance or oversight of resource accounting in Northern Ireland. This paper looks at the … (accountants). Findings – It finds that the actual implementation of accruals accounting is very different, in effect, in cost and …

Persistent link: https://www.econbiz.de/10009350770

Charity accountability in the UK: through the eyes of the donor

Connolly, Ciaran; Hyndman, Noel - In: Qualitative Research in Accounting & Management 10 (2013) September, pp. 259-278

Purpose – The purpose of this paper is to explore accountability from the perspective of charity donors. Design/methodology/approach - The research utilises semi-structured interviews with a range of donors. In addition, it summarises the main findings from key related research (that uses...

Persistent link: https://www.econbiz.de/10010711250

Discharging not-for-profit accountability: UK charities and public discourse

Dhanani, Alpa; Connolly, Ciaran - In: Accounting, Auditing & Accountability Journal 25 (2012) September, pp. 1140-1169

Purpose – This paper aims to examine the accountability practices of large United Kingdom (UK) charities through public discourse. Design/methodology/approach – Based on the ethical model of stakeholder theory, the paper develops a framework for classifying not-for-profit (NFP)...

Persistent link: https://www.econbiz.de/10010592228

International financial accounting and reporting

Connolly, Ciaran - 2018 - 6th edition

Persistent link: https://www.econbiz.de/10011967272

Understanding accountability in social enterprise organisations : a framework

Connolly, Ciaran; Campbell-Kelly, Martin - In: Social enterprise journal 7 (2011) 3, pp. 224-237

Persistent link: https://www.econbiz.de/10009507679

Discharging not-for-profit accountability : UK charities and public discourse

Dhanani, Alpa; Connolly, Ciaran - In: Accounting, auditing & accountability journal 25 (2012) 7, pp. 1140-1169

Persistent link: https://www.econbiz.de/10009660591

Towards charity accountability : narrowing the gap between provision and needs?

Connolly, Ciaran; Hyndman, Noel - In: Public management review 15 (2013) 7, pp. 945-968

Persistent link: https://www.econbiz.de/10010207226

Exploring the discharge of e-countability by charities

Connolly, Ciaran; Dhanani, Alpa - In: Journal of applied accounting research 14 (2013) 2, pp. 108-126

Persistent link: https://www.econbiz.de/10010127877

Charity accountability in the UK : through the eyes of the donor

Connolly, Ciaran; Hyndman, Noel - In: Qualitative research in accounting & management : QRAM 10 (2013) 3/4, pp. 259-278

Persistent link: https://www.econbiz.de/10010189449

UK charity accounting : an exercise in widening stakeholder engagement

Connolly, Ciaran; Hyndman, Noel; McConville, Danielle - In: The British accounting review : the journal of the … 45 (2013) 1, pp. 58-69

Persistent link: https://www.econbiz.de/10009734031