A Study on Disclosure Practices of Selected non-Government Organisations of Gujarat

Abstract

This research's main objective is to study the disclosure practices of non-government organizations in Gujarat. The study is based on secondary data. The secondary data have been collected from various websites and annual financial statements of the selected NGO. The study population is all the Non-Government Organisations in Gujarat registered Under Trust Act, Societies Act, or Company Act. In this study, 30 Non-Government Organisation has been taken as a sample by using a non-probability purposive sampling technique. In this study, considering Accounting disclosure includes a total of 21 variables include like, Statement of Income and Expenditure, Statement of Receipts and Payments, the Balance sheet Organisation Balance sheet with schedules, Prepare and Present Statement of Cash flow, Prepare Full Annual Report and Disclosure of Audit Report, etc. Non-accounting information disclosure total of 10 items include like, Summary of All Activity conducted during the year, Disclosure of Staff Details, Classification of Male and Female staff Given, Disclosure of List of organizations Partners and Supporter, Disclosure of Special Guest visitor list of NGOs, Disclosure of Feedback of Beneficiary. The researcher observes that Shroffs Foundation Trust and Sahjeevan have the highest score on disclosure of accounting information disclosures. On the other hand, Jeevan Tirth, Saath Charitable Trust, and Shroffs Foundation Trust have the highest score regarding non-accounting information disclosure.