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Charity accountability in the UK: through the eyes of the donor

Author

Listed:
  • Ciaran Connolly
  • Noel Hyndman

Abstract

Purpose - – The purpose of this paper is to explore accountability from the perspective of charity donors. Design/methodology/approach - – The research utilises semi-structured interviews with a range of donors. In addition, it summarises the main findings from key related research (that uses document content analysis and questionnaire surveys) as a basis for better appreciating donor engagement. Findings - – This research offers evidence that while donors are viewed as the key stakeholder to whom a charity should be accountable, the relevance of the information commonly disclosed in formal charity communications is questionable. This is viewed as significant in terms of small dependent donors, although less critical in the case of non-dependent large donors who have power to demand individualised information. However, although all donors do not particularly engage with these formal communications, they are viewed by them as having significance and their production and publication serves as an important legitimising tool in the sector (enhancing trust and reputation). Research limitations/implications - – This research is based on semi-structured interviews with individual small donors and large institutional donors to large UK charities and therefore any generalising of the conclusions beyond large charities, and beyond the UK, should be undertaken with care. In addition, it focuses solely on the perceptions of donors, and other stakeholder groups are also important in this process. Originality/value - – Despite the widespread acceptance that charities have a duty to discharge accountability to their stakeholders, there is limited knowledge of their information needs and whether the performance information currently being disclosed fulfils them. This study provides a unique insight into the perspective of a key stakeholder group (donors) with respect to accountability.

Suggested Citation

  • Ciaran Connolly & Noel Hyndman, 2013. "Charity accountability in the UK: through the eyes of the donor," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 10(3/4), pages 259-278, November.
  • Handle: RePEc:eme:qrampp:v:10:y:2013:i:3/4:p:259-278
    DOI: 10.1108/QRAM-02-2013-0006
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    Citations

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    Cited by:

    1. Maged Albaz & Mohamed Mostafa Ali Albaz, 2019. "Core Perspectives Of Performance Measurement In Npos: In Search Of Accountability And Legitimacy," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 3-16.
    2. Hyndman, Noel & McConville, Danielle, 2018. "Trust and accountability in UK charities: Exploring the virtuous circle," The British Accounting Review, Elsevier, vol. 50(2), pages 227-237.
    3. Campanale, Cristina & Cinquini, Lino & Grossi, Giuseppe, 2021. "The role of multiple values in developing management accounting practices in hybrid organisations," The British Accounting Review, Elsevier, vol. 53(6).
    4. Clerkin, Brendan & Quinn, Martin, 2021. "Institutional agents missing in action?: Management accounting at non-governmental organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    5. Vien Chu & Belinda Luke, 2021. "Understanding success in micro‐enterprise development: Dimensions and misconceptions," Public Administration & Development, Blackwell Publishing, vol. 41(2), pages 63-78, May.
    6. Hyndman, Noel & McKillop, Donal, 2018. "Public services and charities: Accounting, accountability and governance at a time of change," The British Accounting Review, Elsevier, vol. 50(2), pages 143-148.
    7. Yang, Cherrie & Northcott, Deryl, 2018. "Unveiling the role of identity accountability in shaping charity outcome measurement practices," The British Accounting Review, Elsevier, vol. 50(2), pages 214-226.
    8. Cristina Campanale & Sara Giovanna Mauro & Alessandro Sancino, 2021. "Managing co-production and enhancing good governance principles: insights from two case studies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(1), pages 275-306, March.

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