The use of charity accounts for researching the performance of voluntary organisations

MORGAN, Gareth G (2011). The use of charity accounts for researching the performance of voluntary organisations. Voluntary Sector Review, 2 (2), 213-230.

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Abstract

The published accounts of charities offer a fruitful data source for voluntary sector researchers. This paper presents a critique of some of the risks associated with charity accounts data. It argues that without proper consideration of these risks, research using charity accounts may offer less certainty than is often assumed. It nevertheless highlights ways in which charity accounts can be used with a reasonable level of confidence. Finally, the paper discusses more broadly the central purpose of charity financial reporting and the extent to which this may or may not align with the needs of researchers.

Item Type:	Article
Research Institute, Centre or Group:	Centre for Individual and Organisational Development Centre for Voluntary Sector Research
Identification Number:	10.1332/204080511X583869
Depositing User:	Gareth Morgan
Date Deposited:	03 Aug 2012 13:15
Last Modified:	03 Aug 2012 13:15
URI:	http://shura.shu.ac.uk/id/eprint/5595

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