e-journal

Charity accountability in the UK:through the eyes of the donor

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Purpose – The purpose of this paper is to explore accountability from the perspective of charity
donors.
Design/methodology/approach – The research utilises semi-structured interviews with a range of
donors. In addition, it summarises the main findings from key related research (that uses document
content analysis and questionnaire surveys) as a basis for better appreciating donor engagement.
Findings – This research offers evidence that while donors are viewed as the key stakeholder to
whom a charity should be accountable, the relevance of the information commonly disclosed in formal
charity communications is questionable. This is viewed as significant in terms of small dependent
donors, although less critical in the case of non-dependent large donors who have power to demand
individualised information. However, although all donors do not particularly engage with these formal
communications, they are viewed by them as having significance and their production and publication
serves as an important legitimising tool in the sector (enhancing trust and reputation).
Research limitations/implications – This research is based on semi-structured interviews with
individual small donors and large institutional donors to large UK charities and therefore any
generalising of the conclusions beyond large charities, and beyond the UK, should be undertaken with
care. In addition, it focuses solely on the perceptions of donors, and other stakeholder groups are also
important in this process.
Originality/value – Despite the widespread acceptance that charities have a duty to discharge
accountability to their stakeholders, there is limited knowledge of their information needs and whether
the performance information currently being disclosed fulfils them. This study provides a unique
insight into the perspective of a key stakeholder group (donors) with respect to accountability.

Keywords Accounting, Charities, Reporting, Stakeholders, United Kingdom

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Ketersediaan

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Informasi Detail

Judul Seri

Qualitative Research in Accounting & Management

No. Panggil

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Penerbit

: Emerald Group., 2013

Deskripsi Fisik

Qualitative Research in Accounting & Management Vol. 10 No. 3/4, 2013 pp. 259-278

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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