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Insamlingsorganisationer - vad förklarar omfattningen av redovisningsprinciper?
Kristianstad University College, Department of Business Administration.
Kristianstad University College, Department of Business Administration.
Kristianstad University College, Department of Business Administration.
2006 (Swedish)Independent thesis Basic level (degree of Bachelor)Student thesis
Abstract [sv]

The natural disasters of recent time have caused the people of Sweden to donate very large amounts of money to different fundraising organizations. With this in mind, we found it interesting to examine the extent of disclosure in the annual reports of the Swedish fundraising organizations. Thus, the purpose of this study is to identify which factors that influences the extent of disclosure of accounting principles in the annual reports of Swedish fundraising organizations. To fulfill this purpose we conducted a content analysis of 149 annual reports from Swedish fundraising organizations. To help us explain the levels of disclosure we applied stakeholder theory, institutional theory and legitimacy theory. This study has revealed that the extent of disclosure of accounting principles in the annual reports of Swedish fundraising organizations is positively correlated with the size of the organization and whether the organization is a member of the Swedish fundraising council (FRII) or not.

Keywords: legitimacy theory, institutionalism, stakeholder theory, disclosure, non-profit organizations

Place, publisher, year, edition, pages
2006.
National Category
Law
Identifiers
URN: urn:nbn:se:hkr:diva-3787Local ID: oai:eprints.bibl.hkr.se.oai2:1077OAI: oai:DiVA.org:hkr-3787DiVA: diva2:230242
Uppsok
Social and Behavioural Science, Law
Available from: 2006-01-01 Created: 2006-01-01 Last updated: 2006-09-14

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fulltext(939 kB)486 downloads
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File name FULLTEXT01.pdfFile size 939 kBChecksum SHA-512
5bb3c98e93ea6e3a78a1ac5d652d1ca0af74a99828c336bbd62d13849ccb3103073782ec43285e8cdd60b3826c375fb11b28ddb1290a92f301b25a1f43db4108
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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf