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Not-For-Profit Ratios for Financial Resilience and Internal Accountability: A Study of Australian International Aid Organisations

Ryan, C.; Irvine, H.

Australian accounting review. VOL 22; NUMBER 2, ; 2012, 177-194 -- BLACKWELL PUBLISHING LTD Part: Part 2; (pages 177-194) -- 2012

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  • Title:
    Not-For-Profit Ratios for Financial Resilience and Internal Accountability: A Study of Australian International Aid Organisations
  • Author: Ryan, C.;
    Irvine, H.
  • Found In: Australian accounting review. VOL 22; NUMBER 2, ; 2012, 177-194
  • Journal Title: Australian accounting review.
  • Subjects: LCC: R; Dewey: 657
  • Publication Details: BLACKWELL PUBLISHING LTD
  • Language: English
  • Abstract: Not-for-profit (NFP) financial ratio research has focused primarily on organisational efficiency measurements for external stakeholders. Ratios that also capture information about stability, capacity (liquidity), gearing and sustainability enable an assessment of financial resilience. They are thus valuable tools that can provide a framework of internal accountability between boards and management. The establishment of an Australian NFP regulator highlights the importance of NFP sustainability, and affirms the timeliness of this paper. We propose a suite of key financial ratios for use by NFP boards and management, and demonstrate its practical usefulness by applying the ratios to financial data from the 2009 reports of ACFID (Australian Council for International Development) affiliated international aid organisations.
  • Identifier: Journal ISSN: 1035-6908
  • Publication Date: 2012
  • Physical Description: Electronic
  • Accrual Information: Quarterly
  • Shelfmark(s): 1796.710000
  • UIN: ETOCRN314296550

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