The purpose of our study is to determine whether a membership in FRII exercise any influence over the fundraising organizations accounting and work, and if that’s the case we want to study the effects.

We began with a search for information about the theories we intended to use in our study and to establish hypotheses. We came to the conclusion that the agency theory and the stakeholder model were the most relevant theories for our work. We also chose to discuss problems in accounting, legitimacy theory and standard setting.

We decided to conduct a total opinon poll due to the fact that FRII only have approximately seventy members. We also decided to conduct a cross section approach which means that the attempt of our study is broad but rather shallow. It meant that we didn’t in detail investigated all the rules and recommendations of the FRII. We mailed the questionnaire to the respondents.

We analysed the results of the questionnaire with tables of frequencies and diagram. We found that fundraising organizations accounting and work are indeed influenced by the membership in FRII and we could also se how.

The dissertation is written is written in Swedish.