DATA AND METHODOLOGY
We analyse the content of annual reports of a sample of NGOs to understand the current state of financial reporting by such organisations. In order to understand the factors motivating NGOs in preparing financial reports, in-depth interviews were conducted with the executives and accountants of the respective organisations. NGOs operating in Fiji are chosen as the sample in this study. The sample is drawn from a list of NGOs compiled by Mohanty (2008). This list is an exhaustive list of all NGOs
registered and operating in Fiji and their contact details. A random sample of 20 NGOs were picked from
the list. The sample consists of NGOs operating in a range of sectors including education, health,
environment, and sports. Table 1 shows the distribution of the sample. There are 3 labor unions, 5
educational institutions, 2 religious bodies, 2 health sector related organizations, 3 sports related
organizations, 3 professional membership organizations and 2 regional associations in the sample