Purpose – The purpose of this paper is to examine charity regulatory systems, including accounting standard setting, across five jurisdictions in varying stages of adoption of International Financial Reporting Standards, and identifies the challenges of this process....

Purpose – This study of budgeting practices and attitudes to budgeting in a local church uses Booth's (1993) framework to consider the potential conflict between the “sacred” agenda of the church and the “secular” nature of accounting. Design/methodology/approach – Over a six‐month...