Defining and Measuring Volunteering: Considerations from the Antipodes

David Gilchrist; Craig Furneaux

Defining and Measuring Volunteering: Considerations from the Antipodes

David Gilchrist, Craig Furneaux

Accounting and Finance

Research output: Contribution to conference › Conference presentation/ephemera › peer-review

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Abstract

While volunteering is vital to the functioning of society and charities, questions remain about its definition, particularly what activities and actors are within the scope of what could be considered volunteering, and secondly, how to measure it. In particular, the Australian Accounting Standards appear to have a different interpretation to say, the International Labour Office in terms of what constitutes volunteering. Further, there are a large variety of ways proposed in both academic and practitioner literature on how to measure volunteering. This paper will seek to clarify these differences and advance the ability to measure and report on volunteering for Australian charities, by developing a contingency model for valuing volunteering, built around an interpretation of relevant accounting standards.

The specific research questions we will examine include:

• Research Question 1
o Why do we measure volunteering and report these measurements?
• Research Question 2
o How can volunteering be understood for the purposes of charitable accountability in Australia?
• Research Question 3
o How can volunteering be measured for the purposes of establishing fair value under AASB 1058?

Original language	English
Publication status	Published - 18 Nov 2022
Event	15th Biennial Australian and New Zealand Third Sector Research Conference: The Voice and Contribution of the Third sector in Australia and New Zealand: Contemporary Achievements and Challenges in Creating Public Good - Centre for Public Value, UWA Business School, Perth, Australia Duration: 17 Nov 2022 → 19 Nov 2022 https://www.anztsr.org.au/15th-anztsr-conference-18-and-19-november-2022/

Conference

Conference	15th Biennial Australian and New Zealand Third Sector Research Conference
Abbreviated title	ANZTSR 2022
Country/Territory	Australia
City	Perth
Period	17/11/22 → 19/11/22
Internet address	https://www.anztsr.org.au/15th-anztsr-conference-18-and-19-november-2022/

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221117 Part One ANZTSR PresentationFinal published version, 40.3 KBLicence: Unspecified

Cite this

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title = "Defining and Measuring Volunteering: Considerations from the Antipodes",

abstract = "While volunteering is vital to the functioning of society and charities, questions remain about its definition, particularly what activities and actors are within the scope of what could be considered volunteering, and secondly, how to measure it. In particular, the Australian Accounting Standards appear to have a different interpretation to say, the International Labour Office in terms of what constitutes volunteering. Further, there are a large variety of ways proposed in both academic and practitioner literature on how to measure volunteering. This paper will seek to clarify these differences and advance the ability to measure and report on volunteering for Australian charities, by developing a contingency model for valuing volunteering, built around an interpretation of relevant accounting standards. The specific research questions we will examine include: • Research Question 1o Why do we measure volunteering and report these measurements? • Research Question 2o How can volunteering be understood for the purposes of charitable accountability in Australia?• Research Question 3 o How can volunteering be measured for the purposes of establishing fair value under AASB 1058? ",

author = "David Gilchrist and Craig Furneaux",

year = "2022",

month = nov,

day = "18",

language = "English",

note = "15th Biennial Australian and New Zealand Third Sector Research Conference : The Voice and Contribution of the Third sector in Australia and New Zealand: Contemporary Achievements and Challenges in Creating Public Good, ANZTSR 2022 ; Conference date: 17-11-2022 Through 19-11-2022",

url = "https://www.anztsr.org.au/15th-anztsr-conference-18-and-19-november-2022/",

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TY - CONF

T1 - Defining and Measuring Volunteering: Considerations from the Antipodes

AU - Gilchrist, David

AU - Furneaux, Craig

PY - 2022/11/18

Y1 - 2022/11/18

N2 - While volunteering is vital to the functioning of society and charities, questions remain about its definition, particularly what activities and actors are within the scope of what could be considered volunteering, and secondly, how to measure it. In particular, the Australian Accounting Standards appear to have a different interpretation to say, the International Labour Office in terms of what constitutes volunteering. Further, there are a large variety of ways proposed in both academic and practitioner literature on how to measure volunteering. This paper will seek to clarify these differences and advance the ability to measure and report on volunteering for Australian charities, by developing a contingency model for valuing volunteering, built around an interpretation of relevant accounting standards. The specific research questions we will examine include: • Research Question 1o Why do we measure volunteering and report these measurements? • Research Question 2o How can volunteering be understood for the purposes of charitable accountability in Australia?• Research Question 3 o How can volunteering be measured for the purposes of establishing fair value under AASB 1058?

AB - While volunteering is vital to the functioning of society and charities, questions remain about its definition, particularly what activities and actors are within the scope of what could be considered volunteering, and secondly, how to measure it. In particular, the Australian Accounting Standards appear to have a different interpretation to say, the International Labour Office in terms of what constitutes volunteering. Further, there are a large variety of ways proposed in both academic and practitioner literature on how to measure volunteering. This paper will seek to clarify these differences and advance the ability to measure and report on volunteering for Australian charities, by developing a contingency model for valuing volunteering, built around an interpretation of relevant accounting standards. The specific research questions we will examine include: • Research Question 1o Why do we measure volunteering and report these measurements? • Research Question 2o How can volunteering be understood for the purposes of charitable accountability in Australia?• Research Question 3 o How can volunteering be measured for the purposes of establishing fair value under AASB 1058?

M3 - Conference presentation/ephemera

T2 - 15th Biennial Australian and New Zealand Third Sector Research Conference

Y2 - 17 November 2022 through 19 November 2022

ER -

Defining and Measuring Volunteering: Considerations from the Antipodes

Abstract

Conference

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