AKUNTANSI INTERNATIONAL
TUGAS 1
SUMMARY JOURNAL -Special Issue on Charity Accounting, Reportin and Regulation
Nama Jurnal :
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International Society for Third-Sector
Research
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Judul Jurnal :
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Special Issue on Charity Accounting, Reporting
and Regulation (Carolyn J. Cordery • Gareth G. Morgan)
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Metode Penulisan :
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Sample : for instance,
around 180,000 registered charities are subject to direct regulatory
oversight in England and Wales
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Pokok Bahasan
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Discussion in the literature on the
third-sector has focussed on the rise of regulation and its effect on organizations.
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Kesimpulan :
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A number of authors have raised
the issue of regulatory cost, both on the charities as well as the
regulators. In light of reducing budget allowances for regulators to detect
and impose sanctions on charities that report poorly.
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Saran :
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We hope regulators will place greater emphasis on requiring
charities to report outputs and outcomes in relation to their charitable objects
and that this will result in increased communications with beneficiaries as well
as donors. Improvements will require the involvement of not only charities
and government accounting and charity regulators but also media, charity
watchdogs and information facilitators, funders and donors. Improvements will
require the involvement of not only charities and government accounting and
charity regulators but also media, charity watchdogs and information
facilitators, funders and donors
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Tahun Publish :
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30 April 2013
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