The relationship between organisational characteristics and disclosures in non-profit organisations / Nurfarahin Roslan

Provision of a comprehensive annual reports fromnon-profit organizations (NPOs) is crucial in order to enhance credibility, build community trust and demonstrate their responsiveness towards stakeholders.Existed for the benefit of public as the principal objective, NPOs highly depend on the external...

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Main Author: Roslan, Nurfarahin
Format: Thesis
Language:English
Published: 2014
Online Access:https://ir.uitm.edu.my/id/eprint/18443/2/TM_NURFARAHIN%20ROSLAN%20AC%2014_5.pdf
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spelling my-uitm-ir.184432022-04-11T02:19:14Z The relationship between organisational characteristics and disclosures in non-profit organisations / Nurfarahin Roslan 2014-12 Roslan, Nurfarahin Provision of a comprehensive annual reports fromnon-profit organizations (NPOs) is crucial in order to enhance credibility, build community trust and demonstrate their responsiveness towards stakeholders.Existed for the benefit of public as the principal objective, NPOs highly depend on the external environment to ensure sustainability of operations.However, since NPOs are subjected to minimum regulatory requirement, this situation triggers some major problems which reduce NPOs value and reputation. Hence, the objective of this study is to examine the relationship between social enterprise initiative, management commitment and financial vulnerability with the level of information disclosed in the annual report of NPOs in Malaysia. Content analysis was employed as a method to assess the annual reports of 205 NPOs registered with Registrar of Societies (ROS) in Malaysia for the financial year 2011. Findings of this study revealed that the total disclosures among sample NPOs was weak especially the disclosures in Balance Sheet (BS) and Statement of Financial Activities (SOFA). Within the three major component of total disclosures, NPOs disclosed a relatively high nonfinancial information as compared to the financial information. With regards to the independent variables tested, the study found that social enterprise initiatives and management commitment are significantly associated with the level of information disclosed in annual report. In adverse, financial vulnerability was found insignificant to the overall disclosures. Of relevance, statistical analysis also revealed that most of the NPOs in Malaysia were in financially vulnerable condition. In addition, commitment anticipated from the non-profitmanagers are quite low among the sample NPOs. Overall, the findings provide a useful information to regulators to continuously improve the nonprofit sector through developing more comprehensive framework and practices in assisting preparation and presentation of NPOs annual reports. 2014-12 Thesis https://ir.uitm.edu.my/id/eprint/18443/ https://ir.uitm.edu.my/id/eprint/18443/2/TM_NURFARAHIN%20ROSLAN%20AC%2014_5.pdf text en public mphil masters Universiti Teknologi MARA Faculty of Accountancy
institution Universiti Teknologi MARA
collection UiTM Institutional Repository
language English
description Provision of a comprehensive annual reports fromnon-profit organizations (NPOs) is crucial in order to enhance credibility, build community trust and demonstrate their responsiveness towards stakeholders.Existed for the benefit of public as the principal objective, NPOs highly depend on the external environment to ensure sustainability of operations.However, since NPOs are subjected to minimum regulatory requirement, this situation triggers some major problems which reduce NPOs value and reputation. Hence, the objective of this study is to examine the relationship between social enterprise initiative, management commitment and financial vulnerability with the level of information disclosed in the annual report of NPOs in Malaysia. Content analysis was employed as a method to assess the annual reports of 205 NPOs registered with Registrar of Societies (ROS) in Malaysia for the financial year 2011. Findings of this study revealed that the total disclosures among sample NPOs was weak especially the disclosures in Balance Sheet (BS) and Statement of Financial Activities (SOFA). Within the three major component of total disclosures, NPOs disclosed a relatively high nonfinancial information as compared to the financial information. With regards to the independent variables tested, the study found that social enterprise initiatives and management commitment are significantly associated with the level of information disclosed in annual report. In adverse, financial vulnerability was found insignificant to the overall disclosures. Of relevance, statistical analysis also revealed that most of the NPOs in Malaysia were in financially vulnerable condition. In addition, commitment anticipated from the non-profitmanagers are quite low among the sample NPOs. Overall, the findings provide a useful information to regulators to continuously improve the nonprofit sector through developing more comprehensive framework and practices in assisting preparation and presentation of NPOs annual reports.
format Thesis
qualification_name Master of Philosophy (M.Phil.)
qualification_level Master's degree
author Roslan, Nurfarahin
spellingShingle Roslan, Nurfarahin
The relationship between organisational characteristics and disclosures in non-profit organisations / Nurfarahin Roslan
author_facet Roslan, Nurfarahin
author_sort Roslan, Nurfarahin
title The relationship between organisational characteristics and disclosures in non-profit organisations / Nurfarahin Roslan
title_short The relationship between organisational characteristics and disclosures in non-profit organisations / Nurfarahin Roslan
title_full The relationship between organisational characteristics and disclosures in non-profit organisations / Nurfarahin Roslan
title_fullStr The relationship between organisational characteristics and disclosures in non-profit organisations / Nurfarahin Roslan
title_full_unstemmed The relationship between organisational characteristics and disclosures in non-profit organisations / Nurfarahin Roslan
title_sort relationship between organisational characteristics and disclosures in non-profit organisations / nurfarahin roslan
granting_institution Universiti Teknologi MARA
granting_department Faculty of Accountancy
publishDate 2014
url https://ir.uitm.edu.my/id/eprint/18443/2/TM_NURFARAHIN%20ROSLAN%20AC%2014_5.pdf
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