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.

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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:	18 Mar 2021 14:15
URI:	https://shura.shu.ac.uk/id/eprint/6866

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