e-journal

Purposes, activities and beneficiaries Assessing the use of accounting narratives as indicators of third sector performance

---

Purpose – The purpose of this paper is to outline a method developed for analysis of narrative
reporting by charities concerning the carrying out of their aims for public benefit (as required by
charity law). It seeks to assess the effectiveness of the method as a means of measuring performance of
third sector organisations (TSOs).
Design/methodology/approach – The method presented was used for qualitative reviewing and
scoring of 1,400 sets of charity reports and accounts from England and Wales on 22 variables, with
most variables involving an assessment of narratives on a five-point quality score. Various methods of
standardising the scoring between different reviewers and different types of charities are considered.
Findings – The method was found to be largely effective in discriminating between charities which
had a clear focus on the public benefit requirement and those which did not. However, other factors,
such as lack of awareness of the requirements and levels of concern regarding charitable status,
appear to have had a substantial impact on reporting practice.
Research limitations/implications – The limitations and uncertainties in converting a qualitative
assessment of a narrative into a numerical score are discussed.
Practical implications – The method is likely to be of value for other studies of narrative reporting
in financial statements, especially in relation to fulfilment by TSOs of the purposes for which they
were established.
Originality/value – The paper contributes both to the understanding of narrative reporting by
TSOs and to the development of methodological approaches for such analysis.

Keywords Charities, Non-profit organisations, Narratives reporting, Public benefit, Research methods,Third sector organisations, Third sector performance

---

Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

Qualitative Research in Accounting & Management

No. Panggil

-

Penerbit

: Emerald Group., 2013

Deskripsi Fisik

Qualitative Research in Accounting & Management Vol. 10 No. 3/4, 2013 pp. 295-315

Bahasa

English

ISBN/ISSN

-

Klasifikasi

-

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

AKUNTANSI

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar