ANALYSIS OF CURRENT GLOBAL TRENDS IN NON-PROFIT ACCOUNTING RESEARCH BASED ON PUBLICATIONS INDEXED IN SCOPUS
Abstract
The article analyzes the global trends in scientific research in the field of accounting in non-budgetary non-profit organizations. The relevance of the study is due to the need to identify accounting as the main source of information, to streamline the legislative and regulatory framework and accounting and reporting works, to take into account the achievements of world science and to implement them in the management system of non-budgetary non-profit organizations in Ukraine. At the same time, it is important to analyze such studies on the peculiarities of the functioning of charitable organizations and their exceptional importance in the context of the russian-Ukrainian war. The main method used in the article is a bibliographic analysis of publications indexed in the Scopus. The article presents a bibliographic summary of scientific interests in the field of non-profit accounting and analyzes the trends in accounting research in the following areas: subject of research; main issues raised; research methods; sources of information. It is determined that in the world accounting science in the subject area of non-budgetary non-profit organizations, the main areas are the study of the concept of “accountability”, the role of the latest technologies, the impact of institutional actors and current trends in the global economy on the formation of an accounting system in non-budgetary non-profit organizations. It is established that most of the publications devoted to the problems of accounting in non-budgetary non-profit organizations are in professional journals specializing in accounting topics. The scientific works on the study of the peculiarities of the activities of organizations operating in developing countries and third world countries are summarized. It has been established that a significant number of researchers in the field of nonprofit accounting represent universities, research institutes and business schools in the USA, the United Kingdom and Australia. Most often, interview and observation methods were used to confirm or refute the hypotheses put forward in studies on accounting in nonprofit organizations. The low level of use of specialized research methods is explained by the existing problems in the field of document management and reporting by NGO’s.
References
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Kaba M. (2021) NGO accountability: A conceptual review across the engaged disciplines. International Studies Review, vol. 23, no. 3, pp. 958-996. DOI: https://doi.org/10.1093/isr/viaa094
Cazenave B., Morales J. (2021) NGO responses to financial evaluating: auditability, purification and performance. Accounting, Auditing and Accountability Journal, vol. 34, no. 4, pp. 731–756. DOI: https://doi.org/10.1108/AAAJ-01-2020-4397
Kuruppu S.C., Dissanayake D., de Villiers C. (2022) How can NGO accountability practices be improved with technologies such as blockchain and triple-entry accounting? Accounting, Auditing and Accountability Journal, vol. 35, no. 7, pp. 1714–1742. DOI: https://doi.org/10.1108/AAAJ-10-2020-4972
Pandey M., Vigg CA M., Pandey D.K., Shrivastava A.K. (2021) An exploratory study on the impact of centralized ledger technology for claiming income tax deductions by public healthcare NGOs. Academy of Accounting and Financial Studies Journal, vol. 25 № 4, pp. 1–5.
Asogwa I.E., Varua M.E., Datt R., Humphreys P. (2024) Accounting for stakeholder engagement in developing countries: Proposing an engagement system to respond to sustainability demands. Meditari Accountancy Research, vol. 32, no. 3, pp. 888–922. DOI: https://doi.org/10.1108/MEDAR-10-2021-1461
Boomsma R. (2024). Coping with audit society pressures: A review of NGO responses to funder accountability demands. Qualitative Research in Accounting and Management, vol. 21, no. 1, pp. 41–64. DOI: https://doi.org/10.1108/QRAM-03-2022-0058
Goncharenko G. (2021) The multiplicity of logics, trust, and interdependence in donor-imposed reporting practices in the nonprofit sector. Financial Accountability and Management, vol. 37, no. 2, pp. 124–141. DOI: https://doi.org/10.1111/faam.12241
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Kober R., Thambar P.J. (2021) Coping with COVID-19: The role of accounting in shaping charities’ financial resilience. Accounting, Auditing and Accountability Journal, vol. 34, no. 6, pp. 1416–1429. DOI: https://doi.org/10.1108/AAAJ-09-2020-4919
Pariag-Maraye N., Soobaroyen T., Mooneeapen O., Panchoo O. (2023) Evaluating NGO accounting and reporting practices in a developing economy: The case for reforms. Journal of Public Budgeting, Accounting and Financial Management, vol. 35, no. 1, pp. 73–94. DOI: https://doi.org/10.1108/JPBAFM-01-2022-0021
Clerkin B., Quinn M. (2021) Institutional agents mission in action?: Management accounting at non-governmental organizations. Critical Perspectives on Accounting, vol. 80, 102276. DOI: https://doi.org/10.1016/j.cpa.2020.102276
Goddard A. (2021) Accountability and accounting in the NGO field comprising the UK and Africa – A Bourdieusian analysis. Critical Perspectives on Accounting, vol. 78, 102200. DOI: https://doi.org/10.1016/j.cpa.2020.102200
