¿Siguen las ONG Españolas los mecanismos voluntarios de accountability? Análisis del seguimiento de un grupo de ONG Españolas de los principios propuestos por la fundación lealtad

0Citations
Citations of this article
8Readers
Mendeley users who have this article in their library.

Abstract

This paper begins which a reflection on transparency and Good Governance of Non Governance Organizations and Social Responsibility for non-compliance of accountancy reporting and breach of the legal provisions Afterward are analyzed the breaches of the principles of transparency and ethical practices of 171 Spanish NGOs related to accountancy reporting based on the information prepared by the Fundación Lealtad, specifically the Principle of Presentation of Financial Statements and Compliance with legal obligations which includes nonprofit organizations are required to account annually to the Public. The NGO must submit their annual accounts and activity report to registration or corresponding protectorate. Annual accounts to be drawn up under the General Accounting Plan non-profit entities, must be approved by the governing body of the NGO. Subjecting the annual accounts to an external audit allows them to verified by an independent expert.

Cite

CITATION STYLE

APA

Villarroya Lequericaonandia, M. B., & Inglada Galiana, M. E. (2014). ¿Siguen las ONG Españolas los mecanismos voluntarios de accountability? Análisis del seguimiento de un grupo de ONG Españolas de los principios propuestos por la fundación lealtad. REVESCO Revista de Estudios Cooperativos, 115, 186–214. https://doi.org/10.5209/rev_REVE.2014.v115.45275

Register to see more suggestions

Mendeley helps you to discover research relevant for your work.

Already have an account?

Save time finding and organizing research with Mendeley

Sign up for free