Do Spanish NGOs accountability's mechanisms voluntaryly? Analysis of a group of Spanis NGO's of the rules proposed by the Fundation Lealtad

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 practice...

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Autores principales:	María Begoña Villarroya Lequericaonandia, María Elena Inglada Galiana
Formato:	article
Lenguaje:	EN ES
Publicado:	AECOOP Escuela de Estudios Cooperativos 2014
Materias:	ONG Transparencia de las Entidades sin ánimo de lucro Auditoría Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/60535cfc73274ad4af4883fee610f595
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spelling	oai:doaj.org-article:60535cfc73274ad4af4883fee610f5952021-11-12T13:14:37ZDo Spanish NGOs accountability's mechanisms voluntaryly? Analysis of a group of Spanis NGO's of the rules proposed by the Fundation Lealtad1135-66181885-803110.5209/rev_REVE.2014.v115.45275https://doaj.org/article/60535cfc73274ad4af4883fee610f5952014-07-01T00:00:00Zhttp://revistas.ucm.es/index.php/REVE/article/view/45275https://doaj.org/toc/1135-6618https://doaj.org/toc/1885-8031This 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.María Begoña Villarroya LequericaonandiaMaría Elena Inglada GalianaAECOOP Escuela de Estudios CooperativosarticleONGTransparencia de las Entidades sin ánimo de lucroAuditoríaEconomics as a scienceHB71-74ENESRevista de Estudios Cooperativos, Vol 115, Iss 0, Pp 186-214 (2014)
institution	DOAJ
collection	DOAJ
language	EN ES
topic	ONG Transparencia de las Entidades sin ánimo de lucro Auditoría Economics as a science HB71-74
spellingShingle	ONG Transparencia de las Entidades sin ánimo de lucro Auditoría Economics as a science HB71-74 María Begoña Villarroya Lequericaonandia María Elena Inglada Galiana Do Spanish NGOs accountability's mechanisms voluntaryly? Analysis of a group of Spanis NGO's of the rules proposed by the Fundation Lealtad
description	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.
format	article
author	María Begoña Villarroya Lequericaonandia María Elena Inglada Galiana
author_facet	María Begoña Villarroya Lequericaonandia María Elena Inglada Galiana
author_sort	María Begoña Villarroya Lequericaonandia
title	Do Spanish NGOs accountability's mechanisms voluntaryly? Analysis of a group of Spanis NGO's of the rules proposed by the Fundation Lealtad
title_short	Do Spanish NGOs accountability's mechanisms voluntaryly? Analysis of a group of Spanis NGO's of the rules proposed by the Fundation Lealtad
title_full	Do Spanish NGOs accountability's mechanisms voluntaryly? Analysis of a group of Spanis NGO's of the rules proposed by the Fundation Lealtad
title_fullStr	Do Spanish NGOs accountability's mechanisms voluntaryly? Analysis of a group of Spanis NGO's of the rules proposed by the Fundation Lealtad
title_full_unstemmed	Do Spanish NGOs accountability's mechanisms voluntaryly? Analysis of a group of Spanis NGO's of the rules proposed by the Fundation Lealtad
title_sort	do spanish ngos accountability's mechanisms voluntaryly? analysis of a group of spanis ngo's of the rules proposed by the fundation lealtad
publisher	AECOOP Escuela de Estudios Cooperativos
publishDate	2014
url	https://doaj.org/article/60535cfc73274ad4af4883fee610f595
work_keys_str_mv	AT mariabegonavillarroyalequericaonandia dospanishngosaccountabilitysmechanismsvoluntarylyanalysisofagroupofspanisngosoftherulesproposedbythefundationlealtad AT mariaelenaingladagaliana dospanishngosaccountabilitysmechanismsvoluntarylyanalysisofagroupofspanisngosoftherulesproposedbythefundationlealtad
_version_	1718430437160779776

Do Spanish NGOs accountability's mechanisms voluntaryly? Analysis of a group of Spanis NGO's of the rules proposed by the Fundation Lealtad

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