Study level

Master of Philosophy


QUT Business School

School of Accountancy

Topic status

In progress.


Dr Craig Furneaux
Senior Lecturer
Division / Faculty
Faculty of Business & Law


The Australian Accounting Standards Board (AASB) Exposure Draft: ED270 - Reporting Service Performance Information placed mandatory annual performance reporting for nonprofit organisations on the national agenda. The exposure draft specifically noted the need for nonprofit organisations to achieve service performance objectives and impact, and provide this information in a way that's useful for accountability and decision-making purposes.

While reporting outputs and outcomes is relatively unproblematic, reporting impact is both very important and difficult. Impact evaluation narratives require stakeholder engagement, qualitative analysis of data to determine impact, and a narrative to inform decision makers. Approached from this perspective, impact evaluation engages stakeholders and gives them voice as part of the accountability process.

This project investigates how nonprofit organisations can evaluate the impact of their service performance, and report on this to stakeholders.


This research has implications for policy and practice, particularly accountability and service performance reporting for nonprofit organisations, which is reflected in AASB ED 270.


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