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


  • Mr. Dalpat B Mali Research Scholar, Department of Business Studies, Sardar Patel University, Vallabh Vidyanagar, 388-120
  • Dr. Y M Dalvadi Professor, Department of Business Studies, Sardar Patel University, Vallabh Vidyanagar, 388-120




NGO, Accounting Disclosure, Non-Accounting Disclosure


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.

Author Biographies

Mr. Dalpat B Mali, Research Scholar, Department of Business Studies, Sardar Patel University, Vallabh Vidyanagar, 388-120

Mr. Dalpat B Mali received his B. Com, M. Com and M. Phil degree from Sardar Patel University, He is cleared GSET and UGC-NET examination Twice. He also cleared UGC-NET with JRF in June 2019. He has published 8 research Paper in UGC Approved Journal. He has recently cleared GPSC Exam for Assistant Processor in Government Art, Commerce and Science college, Commerce subject in April 2023.

Dr. Y M Dalvadi, Professor, Department of Business Studies, Sardar Patel University, Vallabh Vidyanagar, 388-120

Dr. Yagnesh Dalvadi is a Professor at P. G. Department of Business Studies, Sardar Patel University, Vallabh Vidyanagar and having 23 years of teaching experience and 20 years of research experience. He has guided 13 PhD students and 50 M. Phil students. He has his credit more than 85 research papers and won 7 times best research papers at National and International Seminars and Conferences.


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How to Cite

Mali, D. B. ., & Dalvadi, Y. M. (2023). A Study on Disclosure Practices of Selected non-Government Organisations of Gujarat. RESEARCH REVIEW International Journal of Multidisciplinary, 8(4), 99–107. https://doi.org/10.31305/rrijm.2023.v08.n04.012