A. V. Titova
Ural State University of Economics, Ekaterinburg, Russian Federation
Religious organizations reports
Abstract: The existing system of regulated reports as a source of information for external users does not meet the modern requirements of information disclosure in religious organizations, since there is no regulated methodology of accounting and analytical process in general for non-profit organizations and religious in particular. The article presents the problems of reporting in religious organizations for various categories of users, based on their information needs. The offers a methodology for disclosure of information and classification of reporting similar to budget organizations. This approach will improve the quality and analyticity of the information provided. The openness of reporting will also increase the trust of believers. The author suggests simplified reporting forms for religious organizations that allow detailing information on the types of receipts and expenditures of funds.
Keywords: religious organizations reports, non-profit organizations reports adaptation, reports of non-profit organizations.
Paper submitted: August 26, 2021.
For citation: Titova A. V. (2021) Religious organizations reports. Russian Journal of Social Sciences and Humanities, vol. 15, no. 4, pp. 237–245. DOI: 10.17238/issn1998-5320.2021.15.4.25.
