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Keywords: Charities
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Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2026) 38 (2): 265–298.
Published: 09 January 2026
... accounting research in charities. This study aims to fill this gap by consolidating insights from diverse literature through a bibliometric analysis (BA) and systematic literature review (SLR). Design/methodology/approach Based on a sample of 341 peer-reviewed articles from Scopus, this paper maps...
Includes: Supplementary data
Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2019) 31 (3): 431–450.
Published: 02 September 2019
..., as the New Zealand Government, 1908 facilitates incorporation of a wide range of membership-based public- and mutual-benefit entities (Cordery et al., 2016) [4] . Yet, this Act is at odds to the Charities Act 2005 (updated in 2012) which now demands public-benefit entities follow new financial...
