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Financial reporting and regulations in Zimbabwean and Swazi charities: Towards a practical underpinning


Sithole, STM, Financial reporting and regulations in Zimbabwean and Swazi charities: Towards a practical underpinning, International Journal of Sustainable Development, 1, (2) pp. 110-118. (2008) [Refereed Article]

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There has been limited research, particularly in Zimbabwe and Swaziland, on the financial reporting and regulations governing charities. This study seeks to identify the financial reporting in charities, the regulations governing these charities and analyse the regulationsí adequacy. Charities play a significant role in development, furthering social and economic objectives by increasing support to disadvantaged members of the society. There are different types of charities and new forms of charities are established on a daily basis. This study focuses on non profit making organisations involved with charity work in Zimbabwe and Swaziland. There has been no attempt to date of moves towards providing regulatory guidelines that will assist stakeholders in their decision making and in the process, enhance transparency in charities. There is therefore a need to identify how all stakeholders can understand the financial statements of charities and in the process regulate the way they report and ensure transparency in their financial reporting. The study will report findings from interviews with charitable organisations with a critical emphasis towards Zimbabwean and Swazi charities. The study argues that the charities sector has significantly grown in the two countries and in view of the increasing financial growth; the regulatory framework has to be strengthened as well. The recommendations should benefit users, and all stakeholders in the Charities organisations.

Item Details

Item Type:Refereed Article
Keywords:charity organizations, financial regulations, statements, transparency, Swaziland, Zimbabwe
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, auditing and accountability
Research Field:Financial accounting
Objective Division:Expanding Knowledge
Objective Group:Expanding knowledge
Objective Field:Expanding knowledge in commerce, management, tourism and services
UTAS Author:Sithole, STM (Dr Seedwell Sithole)
ID Code:123619
Year Published:2008
Deposited By:TSBE
Deposited On:2018-01-15
Last Modified:2018-05-21

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