공익법인등의 회계투명성 체크리스트 개발 연구

초록

[Purpose] This study aims to develop a checklist that helps public interest organizations assess and improve accounting transparency. Through self－evaluation, they can identify shortcomings and enhance transparency. [Methodology] The study analyzes evaluation indicators from Korea GuideStar. In addition, evaluation frameworks from the Wise Giving Alliance (WGA) in the United States and the Japan Center for NPO Evaluation (JCNE) are reviewed to draw insights from international practices. Based on this comparative analysis, key items for assessing accounting transparency are developed. [Findings] The checklist includes items to verify legal compliance and fulfillment of reporting obligations to the National Tax Service. It also contains evaluation items designed to assess the substantive transparency of accounting information, structured around criteria such as relevance, faithful representation, comparability, verifiability, timeliness, and understandability. [Policy Implications] Although interest in accounting transparency of public interest organizations is growing, few systems exist to reduce information asymmetry between donors and organizations. The checklist developed in this study is expected to help resource－limited organizations enhance their transparency.

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