Mandatory public benefit reporting as a basis for charity accountability: findings from England & Wales

MORGAN, Gareth G and FLETCHER, Neil J (2013). Mandatory public benefit reporting as a basis for charity accountability: findings from England & Wales. VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 24 (3), 805-830.

[img]
Preview
PDF
PAPER68-As_accepted_by_Voluntas-Mar2013.pdf

Download (213kB) | Preview
Link to published version:: https://doi.org/10.1007/s11266-013-9372-7
Related URLs:

    Abstract

    Charitable status is inherently linked in many jurisdictions with the requirement that an entity must be established for public benefit. But, until recently the public benefit principle had relatively little impact on the operations of most established charities. However, in England and Wales, reforms linked to the Charities Act 2006 led to a new requirement for public benefit reporting in the trustees’ annual report (TAR) of every registered charity. This new narrative reporting requirement had the potential to affect the understanding of accountability by charities. The paper investigates the impact of that requirement through a study of over 1400 sets of charity reports and accounts

    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 Finance, Accountancy and Business Systems
    Sheffield Business School > Department of Management
    Identification Number: https://doi.org/10.1007/s11266-013-9372-7
    Page Range: 805-830
    Depositing User: Gareth Morgan
    Date Deposited: 17 Apr 2013 12:49
    Last Modified: 11 May 2018 23:42
    URI: http://shura.shu.ac.uk/id/eprint/6866

    Actions (login required)

    View Item View Item

    Downloads

    Downloads per month over past year

    View more statistics