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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Official URL: http://www.ingentaconnect.com/content/tpp/vsr/2011...
Link to published version:: https://doi.org/10.1332/204080511X583869
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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 - Does NOT include content added after October 2018: Sheffield Business School Research Institute > Ethical Organisations
    Sheffield Business School Research Institute > People, Work and Organisation
    Departments - Does NOT include content added after October 2018: Sheffield Business School > Department of Management
    Identification Number: https://doi.org/10.1332/204080511X583869
    Page Range: 213-230
    Depositing User: Gareth Morgan
    Date Deposited: 03 Aug 2012 12:15
    Last Modified: 13 Jun 2017 12:58
    URI: http://shura.shu.ac.uk/id/eprint/5595

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