International Project Accounting - How NGO XYZ can Handle Challenges in Connection with Accounting Requirements for International Projects

Abstract

In the case of NGO XYZ, the cooperation with their donor ABC causes challenges in the area of accounting. More specifically, problems in connection with personnel expense calculations and overhead rates, as well as requirements concerning accounting evidence and procurement policies raise the most frequent questions. Therefore, the objective of this thesis is to analyze the gap between the accounting requirements in the Swiss and the international environment, which are affected by accounting standards, local laws, and industry practices.