Gouvernance et pratiques comptables: quelle transparence pour les organisations caritatives en France ?

Samir Ayoub ()
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Samir Ayoub: ESSCA Research Lab - ESSCA - ESSCA – École supérieure des sciences commerciales d'Angers = ESSCA Business School

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Abstract: The paper seeks to answer to the problem of transparency within the financial reporting of French charities through the analysis of their governance systems and accounting practices. With regard to the systems of governance, we highlight 3 possible practices: the agency theory, Stakeholders theory and the theory of Stewardship. We delimit thereafter through the literature five areas of separate concern in accounting practices. The paper then considers the results of interviews with 19 persons drawn from not-for-profit sector with expertise in charity financial reporting. Results show that the most popular system of governance is based on the Stewarship theory and that this system is the least demanding in terms of financial transparency. As for accounting practices, those are often left at the discretion of the manager of the organization.

Keywords: Charities; transparency; governance; accounting uniformity; Organisations caritatives; transparence; gouvernance; uniformité comptable (search for similar items in EconPapers)
Date: 2011-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00645996v1
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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