Should NPOs Follow International Standards for Financial Reporting? A Multinational Study of Views

Financial reporting is an important aspect of not-for-profit organisations’ (NPOs’) accountability. Globally, numerous and varying regimes exist by which jurisdictions regulate NPO financial reporting. This article explores whether NPOs should be required or expected to follow sector-specific international financial reporting standards. We investigate stakeholder perceptions on the nature and scope of any such developed standards, interpreting our findings through the lens of moral legitimacy. Using an international online survey of stakeholders involved in NPO financial reporting, we analyse 605 responses from 179 countries. Based on our findings, we argue that diverse stakeholder groups, especially those who are involved with NPO financial reporting in developing countries, are likely to grant moral legitimacy to developed NPO international accounting standards if the consequences are to enhance NPO accounting and accountability information, subject to agreement as to whether all or only NPOs of a certain size should comply and whether any such standards should be mandatory.     

Machine gaming in Sydney clubs: characteristics of the supporting resident populations

This research provided background for surveys and interviews in later stages of a 3 part project. It aimed to identify, from secondary research, sociodemographic characteristics which tend to support registered clubs and their machine gaming activities in the Sydney Statistical Division. Using multiple methods including Pearson's Product Moment correlation, Principal Components factor analysis, and stepwise regression, the study profiled Sydney populations which spend highly on gaming machines. The most important sociodemographic predictors of Sydney statistical local areas where per capita gaming machine expenditure is high are large proportions of the adult resident population who were born in Malta, Greece, Lebanon, China, Italy, Vietnam, Yugoslavia, India or the Philippines; have no vocational or tertiary qualifications; or are unemployed.     

Introduction: “There Is a Person Here”: An Interview with Judith Butler

In this interview, the coeditors, along with other contributors, ask Judith Butler a variety of questions regarding queer theory, gender identities, scientific and legal discourse, bodily abjection, race and class positioning, and political organizing. This range of subject matter suggests not only the breadth of Butler's work, but also its applicability to any number of people, whose relation to theory ranges from highly politicized to politically indifferent. The interview demonstrates the responsiveness of Butler's work to cultural translation and political action.     

Mobility and Privilege Within Queer Studies and University

In this essay, the author considers how classist divisions present within queer studies may well be exacerbated by the institutionalization of queer studies within university. In particular, she examines the class privilege that attends both queer theory's and university's deployment of travel metaphors. In both cases, the language of travel is the potentially empowering language of intellectual agility and social mobility. Importantly, though, both queer theorists' and university administrators' employment of travel metaphors often serves to reaffirm cultural hegemony, specifically to sustain rather than to examine and combat social oppression. This sad irony is particularly apparent when one compares university representations of commuter and residential students. Thus, the question that faces universities is how to keep queer studies critically queer so that universities can recognize and address the various forms or models of social mobility that are present on their campuses, commuter as well as residential.     

The exoskeleton generation – disability redux

From both ethical and scientific standpoints, disability is increasingly seen as a state within which a person is both entitled to be and capable of being remediated. Legal and ethical acceptance of disability has taken place at the same time as rapid scientific developments which present major tensions in how we understand disability and social inclusion. This article explores some of the implications of these developments.