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This paper aims to examine the puzzles of “ownership”, the legal and psychological commitment of directors, through the experience of the work of boards at non-profit organisations.

An exploration of the literature on charity governance leads to a first-person reflection on the tensions in directing two common types of non-profit organisations.

In the UK as in other countries, charities are companies, bound by company law as well as regulatory constraints of the non-profit sector. This creates responsibilities of ownership without the material benefits. In contrast to corporate share ownership, a sense of psychological ownership may pre-date appointment as a director, facilitating stewardship behaviour, facilitating stewardship and accountability.

This paper calls for expanded empirical work on boards of non-profit organisations, giving a focused agenda of aspects to highlight the differences between charities and the corporate sector.

The focus on psychological ownership can influence recruitment, induction and organisation of the work of charity boards, helping to ease resource deficits.

With pressure mounting in deliver of public services, the charity sector needs to fill growing gaps in provision. The constitution of boards plays a valuable role.

By incorporating psychological ownership in a framework of accountability, this paper points towards both a research agenda and practical considerations for charity boards.

This paper aims to investigate the association among trustee board diversity (TBD), corporate governance (CG), capital structure (CS) and financial performance (FP) by using a sample of UK charities. Specifically, the authors investigate the effect of TBD on CS and ascertain whether CG quality moderates the TBD–CS nexus. Additionally, the authors examine the impact of CS on FP and ascertain whether the CS–FP nexus is moderated by TBD and CG quality.

The authors use a number of multivariate regression techniques, including ordinary least squares, fixed-effects, lagged-effects and two-stage least squares, to rigorously analyse the data and test the hypotheses.

First, the authors find that trustee board gender diversity has a negative effect on CS, but this relationship holds only up to the point of having three women trustees. The authors find similar, but relatively weak, results for the presence of black, Asian and minority ethnic (BAME) trustees. Second, the authors find that the TBD–CS nexus depends on the quality of CG, with the relationship being stronger in charities with higher frequency of meetings, independent CG committee and larger trustee and audit firm size. Third, the authors find that CS structure has a positive effect on FP, but this is moderated by TBD and CG quality. The evidence is robust to different econometric models that adjust for alternative measures and endogeneities. The authors interpret the findings within explanations of a theoretical perspective that captures insights from different CG and CS theories.

Existing studies that explore TBD, CG, CS and FP in charities are rare. This study distinctively attempts to address this empirical lacuna within the extant literature by providing four new insights with specific focus on UK charities. First, the authors provide new evidence on the relationship between TBD and CS. Second, the authors offer new evidence on the moderating effect of CG on the TBD-CS nexus. Third, the authors provide new evidence on the effect of CS on FP. Finally, the authors offer new evidence on the moderating effect of TBD and CG on the CS–FP nexus.

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.

The purpose of this paper is to examine whether the registered charities in New Zealand have adopted the principle‐based corporate governance practices similar to those adopted by the publicly‐listed companies and the effect corporate governance practices have on their financial performance measured by technical efficiency, allocative efficiency and quick ratio. The paper addresses four important questions: how registered charities in New Zealand are managed and controlled; whether the funds donated to registered charities are utilised effectively; the nature of the corporate governance practiced by registered charities in New Zealand; and the nature of compliance to the Charities Act 2005.

Panel data for the registered charities over the period 2008‐2010 are analysed using ordinary least squares (OLS) regression and Tobit model regression. Technical efficiency, allocative efficiency and quick ratio are used as the dependent variables.

The findings indicate that there is no reporting requirement for the registered charities under the Charities Act 2005 to report detailed information regarding the board make‐up, board committees, board meetings, etc. and therefore, registered charities have not reported such information. The results show also that board gender diversity is an important corporate governance mechanism to mitigate agency problem in charitable organisations in New Zealand. However, large board size and large donors have potential to increase agency costs in charitable organisations in New Zealand.

Caution should be exercised when interpreting and generalising the paper's results, as this study is a case study of registered charities in New Zealand and data comprised only large charities that have revenue over NZ$20 m. It should also be noted that there was a small sample size, which may have had a bearing on the results.

This study offers insights for policy makers and practitioners interested in adopting similar corporate governance practices within their country.

Within New Zealand, issues relating to management and control of charitable organisations are better understood and as a consequence, development of sector‐wise standards could be initiated.

This research is novel as it investigates the nature of corporate governance practices relating to the registered charities in New Zealand. The availability of data provided by Charities Commission made this research possible.

May 21, 1971 Charity — High Court control — Industrial training board — Set up by Minister under statute — Ministerial control — Whether charitable — Extent of High Court control for boards to be charities — Industrial Training Act, 1964 (e. 16), s.2(l) — Charities Act, 1960 (8 & 9 Eliz. II, c. 58), s.45(1).

Humanitarian relief organisations such as charities count on donations to provide assistance to people in need when disasters occur. In the UK, about 11,200 charity shops collect second-hand goods from donors to raise funds for their parent charity to support target beneficiaries. As their numbers increase, charity shops are finding it difficult to secure good quality stock. Furthermore, they may need to plan ahead to secure sufficient stock when the economy experiences a downturn. This paper identifies the charity shop's role and its donation flow in the multi-tier supply chain and empirically assesses the barriers that influence intention to donate with a mixed-methods approach.

In order to explore the charity shop's role within the multi-tier supply chain, this study begins with a literature review and then develops a conceptual model. In order to empirically evaluate the barriers that influence intention to donate, the authors conducted semi-structured interviews with 14 charity shop managers and collected 222 usable questionnaires from donors. The interpretive structural modelling (ISM) approach was applied to examine the interrelationship among barriers and rank their priority.

This paper identifies ten significant barriers that influence intention to donate: lack of good quality items for donation; lack of information on how charity shops make use of donations; lack of familiarity with the donation process; lack of information of what items can be accepted by charity shops; lack of awareness of the impact that donations make; the difficulty of being available at the scheduled times for charity shops' free pick-up services; the difficulty of donating during shops' opening hours; the difficulty of finding parking to access charity shops; and living too far away from charity shops. In particular, the questionnaires' results indicate that lack of good quality items is the most significant barrier. This is also reflected in the ISM model, and thus needs more attention.

The results are very useful for charity shops themselves to understand current barriers to securing good quality stock and to develop potential stock-securing interventions based on these barriers' priority.

Although charity shops have been investigated by several researchers, their supply chain remains insufficiently explored. This paper fills this gap by identifying the charity shop's role and its donation flow in the supply chain and by empirically assessing the supply-side barriers with a mixed-methods approach.

The purpose of this study is to compare the use of performance information by board members and executives of a large Australian community service organization in order to ascertain what they focused on and how they worked together in effecting organizational governance.

Field based case study using stewardship theory.

While board members and executives worked closely together within a mutually agreed organizational space, there was a clear bifurcation of focus with the board concerned more with the financial performance and the executive more with service performance. Further differentiation of role with respect to financial performance was observed such that the board's attention was directed most to issues that presented the greatest risk to the organization. The study found that board members and executives “cut across” traditionally assigned roles, thus demonstrating a joint mode of organizational governance that was underpinned by organizational policies, processes and structures.

This paper provides rich empirical evidence in relation to matters that have been subject to high levels of theorisation; by answering recent calls from scholars for in-depth research on governance processes; and by identifying the common threads that link research on not-for-profit governance with stewardship theory and the extended concepts of accountability. It contributes to practice by providing a comprehensive explanation of a contemporary governance arrangement. It contributes to the public policy debate since a key issue currently under review in Australia, and New Zealand, to name just two jurisdictions, is the attribution of responsibilities by key decision makers in charities, in particular, the vexed question of management involvement in governance processes.

The paper provides rich empirical data about an issue of ongoing importance to third sector organizations.

The COVID-19 global pandemic has caused significant disruptions to the non-profit sector, highlighting the issues that the narrowly focused, traditional conception of governance fails to address. The purpose of this paper is to propose a contingency-based framework with its theoretical underpinnings in the existing literature, in order to support future empirical research on non-profit governance and accountability practices.

From a theoretical perspective, this paper synthesizes relevant existing literature and proposes a contingency-based accountability and governance framework in the non-profit sector. This paper draws on Ostrower and Stone’s (2010) contingency-based framework on boards and Hyndman and McDonnell’s (2009) conception of governance systems. This paper engages with the New Zealand and Australia context while reviewing relevant literature and relevant regulations.

The global pandemic has caused severe worldwide disruptions both socially and economically. There have been dramatic changes to the ways in which non-profit organisations (NPOs) operate. There is an urgent need to understand how such changes in the external environment impact on NPOs’ governance and accountability practices. In this context, the contingency-based accountability and governance framework proposed in this paper has important implications for non-profit research, while opening up an avenue for future research in this field.

This paper does not involve empirical analysis.

This paper contributes by facilitating better understanding on how external contingencies like the COVID-19 global pandemic affect the external and internal environment of an NPO, how they impact on stakeholders and their interplay with an NPO’s governance and accountability systems. It also suggests that regulators of the non-profit sector, umbrella support organisations, and funders proactively encourage and guide NPOs to embrace a wider scope of governance and strengthen the level of governance in the sector.

This paper contributes to the literature by proposing a contingency-based accountability and governance framework in the non-profit sector to support future research in this field. It also sheds light on competing theoretical debates relating to the conceptualisation and operationalization of accountability and governance.

The purpose of this paper is to address the governance of “fair trade social enterprises” (FTSEs), i.e. the organisations exclusively dedicated to the import, distribution and/or labelling of fairly traded products. The aims are to describe and categorise the types of persons and stakeholder groups represented in FTSEs' governance structures and to look at the link between stakeholder involvement and other organisational features such as resources, goals and activities.

These questions are investigated through a qualitative field study based on face‐to‐face interviews with the managers of 15 Belgian FTSEs.

The paper distinguishes three governance models each entailing different governance paradigms: the managerial model, the volunteer‐based and the multi‐stakeholder models. In the three governance models, it is possible to link, to a certain extent, the composition of the governance structures, the access to resources and the goal priorities regarding the different dimensions of the FT activity. In brief, governance appears as an organisational entry revealing much information about the vision and the strategy of the FTSEs.

This paper is limited to Belgian FTSEs and must be considered as one of the first attempts in characterising the specific features and challenges of organisational governance in the FT context. International comparative studies exploring FTSE's governance in a more longitudinal perspective, combining the standpoints of diverse organisational actors, would be most welcome in the future.

As this paper shows, the multidimensional nature of FT and the coexistence of different types of FTSEs in the same country make this a very interesting field to investigate the challenges of governance in social enterprises. Social enterprises and those researching them should pay more attention to the importance of adopting and conceiving governance schemes that are adapted to their multiple missions and enable the access to multiple resources.

Examines the huge voluntary sector contribution and shows that vast numbers of the population involve themselves in voluntary work at some time or another. Estimates that the value of their contributions could be as high as £40 billion. This huge sum is generated by dedicated people who nevertheless are for the most part not managed or badly managed, are a constantly shifting group and are not subject to the normal disciplines of business. Sets out how human resource management, as adopted by industry, can be adapted sensitively for the volunteer work‐force, despite the fact that normal levels of management ‐ control and direction ‐ are either unusable or so weak that they can be accepted or ignored, according to mood and conditions.