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Keywords: Not‐for‐profit sector
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Journal Articles
International Journal of Accounting and Information Management (2012) 20 (3): 238–254.
Published: 27 July 2012
... of their donations are being spent on charitable purposes. A lack of transparency and accountability in the sector also increases opportunities for fraud. Indeed, the majority of respondents (65 per cent) to a survey conducted by the accounting firm BDO perceived fraud to be a “problem” in the not‐for‐profit sector...

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