Accounting for Accountability and Management in NPOs. A Comparative Study of Four Countries: Canada, the United Kingdom, the USA and Spain

@inproceedings{Torres2003AccountingFA,
  title={Accounting for Accountability and Management in NPOs. A Comparative Study of Four Countries: Canada, the United Kingdom, the USA and Spain},
  author={Lourdes Torres and Vicente Pina},
  year={2003}
}
Financial and non-financial information are developing issues in the NPO field. Countries such as Canada, the UK, the USA and Spain have recently updated their accounting systems for NPOs through the implementation of full accrual basis to enhance their accountability and the usefulness of accounting information for decision-making purposes. The information provided by accrual accounting will be incomplete until performance indicators are developed. The performance indicators are essential for… CONTINUE READING

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