An Integrated Ritual Effectiveness Accountability Reporting System (i-REARs) for Non-Profit Organizations

  •  Saunah Zainon    
  •  Ruhaya Atan    
  •  Yap Bee Wah    
  •  Raja Adzrin Raja Ahmad    
  •  Ahmad Marzuki Amiruddin Othman    
  •  Nurulzulaiha Sau'dah Suhadak    


Not-for profit organizations (NPOs) play a vital role in any society because it brings about a positive social change in the community. NPOs are fundamentally different from government and corporate sectors in terms of purpose of establishment, ways of generating revenues, missions that are not quantified in dollars and cents, as well as its governance and sustainability. The presence of multiple stakeholders for NPOs, compared to commercial organizations demands greater transparency and accountability especially in terms of its reporting. Traditional financial statement with a sole focus on financial information limits the assessment of NPOs performance. This paper presents the development of an Integrated Ritual Effectiveness Accountability Reporting System (i-REARs). i-REARs is a unique system that encapsulates both the financial as well as the non-financial information. The system can improve the quality and efficiency of reporting and promote accountability and greater transparency.

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