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The purpose of this study is to discuss the impact of COVID-19 on the UK charity sector, outline possible opportunities for researchers in accounting/management as a consequence and discuss possible strategies to respond to the pandemic.

Literature-based personal critical reflection.

COVID-19 has created a perfect storm for charities, as major swathes of income have been lost, demands on services have increased and some are unable to operate at all because of imposed constraints.

Possible avenues for research, arising from the context of the crisis in the sector, are highlighted. Moreover, several useful strategies are emphasised to enable charities to navigate the crisis.

Charity retailing has been a successful sector of the retail market since the late 1980s. Charity shops have blossomed on the streets of towns and cities in the UK to become a feature of interest for retail academics and concern for the conventional retailer. They have the potential to serve four purposes in that they offer a social service, enable the recycling of goods, help to raise awareness of the charity and provide a fundraising medium. With increased professionalism in their operations, competition has escalated for customers, goods and volunteers, both with other charities and with established retailers in terms of business rates relief. The increased competition from within and without poses the problem of retail strategy for the future. Suggestions for future development include developing a strong brand image in order to attract and secure customer loyalty, and joint ventures with other retailers and charities. There is no doubt that the charity shop can provide a very successful means of raising funds.

Charities appear to be of growing significance in the United Kingdom, particularly in the context of changed attitudes towards the scope and role of the welfare state. They are also becoming increasingly professional in their management. This article attempts to break new ground in considering charities as a segment for the provision of banking services, beginning with an account of the current policies of the major clearing banks. The second half of the article assesses current market shares, using publicly available data on a sample of large and medium‐sized charities.

Charitable giving in China has moved from being subjected to government attention and public skepticism to receiving government encouragement and public support. The role played by political connections in philanthropy is indisputable, although very few studies have explored their association from the perspective of the country’s first Charity Law of 2016. This study aims to contribute to the ongoing debate about the 2016 Charity Law and offers an understanding of the future trends in corporate charitable giving.

Using empirical analysis of data collected from listed companies in China, this study analyzes the impact of political connections on corporate charitable giving before and after the 2016 Charity Law. The study adopts three leading theories from previous research into corporate charitable giving and political connections: corporate social responsibility, resource dependence theory and stakeholder theory. A conceptual framework is outlined, and hypotheses are formulated accordingly.

The results show that political connections have a substantial positive impact on corporate charitable giving, both before and after the implementation of the 2016 Charity Law, which has significantly promoted and increased the amount and proportion of charitable giving. Although the 2016 Charity Law attempted to weaken the political connections of enterprises, the influence of political connections on corporate charitable giving has proved difficult to diminish or eliminate, as charity is dominated by the state.

This study explores the association between political connections and corporate charitable giving from the perspective of China’s Charity Law of 2016.

A charity’s core purpose is legally mandated and delivery thereof is not a corporate social responsibility (CSR) activity which, by definition, is voluntary in nature. Any CSR activity not required by law should be “incidental” and be an outcome of a core purpose/object and not a focus of activity. The purpose of this study, therefore, is to address the lack of research into voluntary CSR activities conducted by charities so that charities might have a clearer operating platform and do not involuntarily contravene legislation.

This was an exploratory investigation using purposive sampling of senior leaders in UK charities. This study uses a case study approach to identify pragmatic areas of concern and also identify practical actions.

The conventional hierarchical ordering of Carroll’s CSR pyramid (1991) for profit-focussed organisations were found to be inconsistent with those for charitable organisations which were: ethical, legal, economic and philanthropic/voluntary/incidental.

This was an exploratory study and would benefit from further investigation.

Corporate social responsibility actions undertaken by charities need to be carefully evaluated to ensure that they comply with the core charitable purpose or are incidental.

Many employees in charities are motivated by social justice; however, they need to be cautious that they do not exceed the core purpose of the charity.

To the best of the authors’ knowledge, no research was identified which has addressed the fundamental issue of charities’ core purposes and the extent to which charities might legally undertake CSR activities.

This chapter investigates the relationship between heterogeneous social preferences and charitable giving under alternative prices of giving and types of subsidies. Using 10 allocation decisions, we categorize participants’ social preferences as self-interested, inequity averse, or social surplus maximizing. In subsequent charitable giving treatments, analysis of within-person decision-making gives support for several predictions consistent with social preference types: social surplus maximizers are most likely to give to a charity that increases production; inequity averters give more to charity than do other groups; all preference types give more when the price of giving declines; and social surplus maximizers are more responsive to the price of giving than are inequity averters.

Existing models of gift applied to religious charities are either abstract or sometimes very limited in their applicability to understand the reciprocal relationships throughout the interconnected chain of giving and receiving charities. The paper contributes to this debate by asking: How gift economy explains the circulation of charities across interconnected spheres of local governance? And what are the implications of these inter-linkages for social welfare provisions where states are ineffective in the provision of these services? To answer these questions, the study presents the case of Zakat in Islam and Dasvandh in Sikhism in the northwest of Pakistan. In both the cases, charity is an important element of the social welfare provision within local governance structure. The findings suggest that conceptualizations of the religious charities as a triad including God, the rich and the poor are unsuitable gift models for grasping the role of charities in the local governance of social welfare provision.

This study aims to apply the Wounded Pride/Spite model (integral emotions which occur during the donation request) and the Affect Infusion model (incidental emotions primed before encountering the checkout charity request) to check out charity to understand the interactive effects of positive and negative emotional responses. Furthermore, the moderating role of a positive or negative shopping experience is examined.

In Study 1, 518 customers participated in an online survey using a controlled scenario describing checkout charity exchanges. In Study 2, 274 students participated in a similar online scenario but were primed with a positive or negative shopping experience. Data were analyzed through structural equation modeling using Mplus v8.

Checkout charity is laden with affective experiences that simultaneously produce positive and negative emotions. Customers who are involved with charities and perceive it acceptable for companies to elicit charitable support are more likely to experience feelings of pride and joy during a point-of-sale donation request. However, negative affective responses are more complicated, as personal support of nonprofits was not enough to reduce feelings of guilt and anger during a donation request. Furthermore, in Study 2, the authors discover that as integral emotions influence customers’ affective states during a checkout charity encounter, incidental emotions garnered from the customer’s shopping experience serve as a moderating role in increasing positive affect and mitigating negative affect, highlighting the importance of the holistic shopping experience. Finally, in Study 2, the incongruent reaction of high positive and high negative affect was linked to decreased donation intentions, further emphasizing the importance of creating positive shopping experiences and identifying customers who perceive it to be acceptable for companies to elicit charitable support.

To the best of the authors’ knowledge, this research is the first to apply these dual theoretical explanations to checkout charity, contributing an affective and customer-based understanding to complement prior work on marketing strategy. The findings both uphold and extend research in this area, providing novel support for the role of the customer in determining the success of checkout charity.

People donate to charities with the aim of improving society. Yet, many charities fail to use donations efficiently or have ineffective interventions. The authors explore the strategic operational priorities and processes that enable charities to efficiently implement their interventions and have a positive impact on society.

The authors first review the literature on charities to gain a deeper understanding of the current state of knowledge on charity operations. The authors then employ the lens of paradox theory and perform a qualitative investigation of six case studies to explore various aspects of the operations of charities that are known for being cost-effective.

The authors reveal how the strategic operational decisions of charities, as well as the processes they implement, help them resolve the tensions arising from the cost-effectiveness paradox. The authors show that cost-effective charities make strategic operational decisions that help maintain two diverging priorities: prioritizing the status quo and prioritizing change in how they deliver value. Another set of strategic decisions helps balance these two diverging priorities. The authors then show how these charities create and then maintain cost-effective operations.

The authors address recent calls for research on non-profit organizations in the field of operations management. To authors’ knowledge, it is the first in-depth study of exemplary charity operations. The results can be used by charity executives as a benchmarking tool when they develop and implement their charitable interventions and by government agencies and potential donors when they select charities for their donations. Finally, the results should have implications for other organizations trying to have a positive societal impact.

There is a longstanding debate over the role of modern business methods in the contemporary non-profit organisation (NPO). Critics of business practices assert that they may undermine the missions of NPOs. The aim of this paper is to contribute to this debate. Many accounting researchers have shifted research focus to concepts such as trust and crises. These are important topics. But they may overshadow practices which are taken for granted as accepted practice which does not merit re-examination.

This qualitative project is based on an initial survey followed by comparative case studies of three NPOs. The researchers have used both interviews and documentary analysis in this study.

The contention that the adoption of business-like practices undermines the fundamental aim of altruism of NPOs is challenged by the findings of this paper. The very concept of altruism is not a single unifying concept in NPOs – it is a contested idea. However, and most importantly, in this research there is no evidence of mission drift by NPOs which adopt business practices. This research highlights the way many NPO CEOs are mission-driven but also pragmatic bricoleurs in their consideration of new business practices. Most importantly, these case studies demonstrate a variation in practices within the participating organisations. This raises challenging questions about a receptive context for the adoption of new business practices which are explored in this paper.

The case studies in this paper are from the UK, and further studies in different operating contexts in other countries would be useful. In particular, the finding that the fundamental ethos of NPOs is not challenged by being business-like merits further research. There is also scope for further research on what constitutes a receptive context for the adoption of new business practices by NPOs.

This study reveals the potential significance of NPO boards, particularly non-executive directors, in the shaping of organisational practices. There is evidence in this study of NPOs recruiting business experts for purposes of legitimation. But this study also shows how business expertise can be mobilised to enhance NPO performance by bricoleurs in NPO who are highly motivated individuals who will adopt useful business practices to hand if they improve charity outcomes.

The NPO organisations are motivated by the desire to make a difference to the lives of people who are vulnerable or disadvantaged. This study has interesting implications for managers and directors of NPOs on their effectiveness.

This study challenges the critical view that becoming more business-like undermines the fundamental ethos of altruism in NPOs. This is an important finding, but this study also reveals the recruitment of business expertise by NPOs purely for purposes of legitimation. However, these legitimating practices differ from the well-established view of isomorphism in the field of NPOs and suggests that, on the contrary, there is a variation in practice within the NPO field which has important implications for donors, regulators, directors and managers of NPOs.