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Disclosure practices of funded and non-funded religious non-profit organizations: A comparison

Zainon, S., Atan, R., Abu Bakar, Z. and Yeow, R.T. (2013) Disclosure practices of funded and non-funded religious non-profit organizations: A comparison. International Journal of Mathematical Models and Methods in Applied Sciences, 7 (5). pp. 559-567.

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Abstract

Social responsibility performs by religious nonprofit organizations (RNPOs) typically depend on the availability of various sources of funds available. The most basic sources of funds available are from donations, corporate giving and grants. The main objective of this study is to analyze the disclosure practices of funded and non-funded RNPOs. Through content analysis on the sample of 83 RNPOs annual returns for the year 2010, results of independent sample T-test indicated that funded RNPOs are more likely to disclose information. In addition, ANOVA findings confirmed the differences in the disclosure practices among funded organizations of government, private and non-funded RNPOs. The results of this study provide empirical evidence to the government and other resource providers in scrutinizing the decision to distribute their funds to these RNPOs.

Publication Type: Journal Article
Publisher: North Atlantic University Union NAUN
URI: http://researchrepository.murdoch.edu.au/id/eprint/15724
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