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Article
Publication date: 7 November 2019

Jill Hooks and Warwick Stent

The purpose of this paper is to obtain insights from preparers on the new Performance Report requirements for New Zealand registered Tiers 3 and 4 charities, in particular the…

Abstract

Purpose

The purpose of this paper is to obtain insights from preparers on the new Performance Report requirements for New Zealand registered Tiers 3 and 4 charities, in particular the non-financial information included in the ‘Entity Information’ section and the ‘Statement of Service Performance’.

Design/methodology/approach

Semi-structured interviews were conducted with 11 interviewees, each involved with governance and reporting of one or more Tiers 3- or 4-registered charities. These interviews were analysed in terms of accountability and legitimacy objectives, which motivated the regulators to introduce the new reporting regime.

Findings

Key findings are summarised under three themes. Manageability relates to perceptions and suggestions regarding implementation of the new requirements. Scepticism concerns some doubts raised by interviewees regarding the motivations for performance reports and the extent to which they will be used. Effects include concerns about potentially losing good charities and volunteers because of new requirements making their work ‘too hard’, although an increased focus on outcomes creates the potential for continuous improvement.

Research limitations/implications

The subjectivity that is inherent in thematic analysis is acknowledged and also that multiple themes may sometimes be present in the sentences and paragraphs analysed. The authors acknowledge too that early viewpoints may change over time.

Practical implications

Themes identified may assist regulators, professional bodies and support groups to respond to the views of preparers. Findings will also be of interest to parties in other jurisdictions who are considering the implementation of similar initiatives.

Originality/value

This paper provides early insights on new reporting requirements entailing significant changes for New Zealand registered charities for financial periods beginning on or after April 2015. The focus is on small registered charities (97 per cent of all New Zealand registered charities) and key aspects of the Performance Report: Entity Information and the Statement of Service Performance.

Details

Pacific Accounting Review, vol. 32 no. 1
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 4 December 2020

Sarah Adams, Dale Tweedie and Kristy Muir

This paper aims to investigate the extent to which accounting standards for social impact reporting are in the public interest. This study aims to explore what the public interest…

1219

Abstract

Purpose

This paper aims to investigate the extent to which accounting standards for social impact reporting are in the public interest. This study aims to explore what the public interest means for social impact reporting by charities; and assess the extent to which the accounting standardisation of social impact reporting supports the public interest so defined.

Design/methodology/approach

This study conducts a case study of how stakeholders in Australian charities conceptualise the public interest when discussing accounting standardisation. This paper distinguishes three concepts of the public interest from prior research, namely, aggregative, processual and common good. For each, this paper analyses the implications for accounting and how accountants serve the public interest, and how they align with stakeholder views.

Findings

Stakeholder views align with the aggregative and processual concepts of public interest, however this was contested and partial. Accounting standards for social impact reporting will only serve the public interest if they also capture and implement the common good approach.

Practical implications

Clarifying how key stakeholders interpret the public interest can help standard-setters and governments design (or withhold) accounting standards on social impact reporting. This paper also distinguishes different practical roles for accountants in this domain – information merchants, umpires or advocates, which each public interest concept implies.

Originality/value

This paper extends prior research on accounting for the public interest to social impact reporting. The paper empirically demonstrates the salience of the common good concept of public interest and demonstrates the diversity of views on the standardisation of social impact reporting by charities.

Details

Qualitative Research in Accounting & Management, vol. 18 no. 3
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 3 February 2020

Zelin Tong, Tingting Li, Wenting Feng, Yuanyuan Zhou and Ling Zhou

This study aims to investigate the impact of cross-border charitable activities on host- and home-country consumers based on the social identity theory.

Abstract

Purpose

This study aims to investigate the impact of cross-border charitable activities on host- and home-country consumers based on the social identity theory.

Design/methodology/approach

Through an extensive literature review and two experimental designs, this study establishes the research framework and hypothesises the relationships between the constructs.

Findings

National power moderates the impact of cross-border charitable activities on host- and home-country consumers. In particular, compared to countries with high national power, countries with low national power undertaking cross-border charitable activities will receive more positive reactions from the host-country consumers, and, conversely, more negative reactions from the home-country consumers.

Research limitations/implications

From the consumer perspective, this study finds that brand cross-border charitable activities have different influences on consumers in different countries because of an identity transformation mechanism that exists between the “insiders” and the “outsiders”, which is different from the assumptions of western theories.

Practical implications

The findings provide insights for undertaking brand cross-border charitable activities.

Originality/value

Previous studies, which are based on social identity categorisation, assume that cross-border charitable activities have a more positive impact on home-country consumers than host-country consumers. However, this study adopts the research paradigm of social identity relationisation and draws an opposite conclusion, which not only expands the theory of local intergroup interaction, but also clarifies how brand cross-border charitable activities influence Chinese consumers.

Details

Nankai Business Review International, vol. 11 no. 3
Type: Research Article
ISSN: 2040-8749

Keywords

Article
Publication date: 18 November 2013

Ciaran Connolly and Noel Hyndman

– The purpose of this paper is to explore accountability from the perspective of charity donors.

3279

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.

Details

Qualitative Research in Accounting & Management, vol. 10 no. 3/4
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 21 October 2013

Theresa Dunne

This paper aims to explore the governance and performance reporting practices of Scottish charities at a time of unprecedented legislative and regulatory reform. Such reforms…

Abstract

Purpose

This paper aims to explore the governance and performance reporting practices of Scottish charities at a time of unprecedented legislative and regulatory reform. Such reforms include the revision of the SORP governing charity reporting and the Charities and Trustee Investment (Scotland) Act which led to the establishment of the Office of the Scottish Charity Regulator.

Design/methodology/approach

This paper provides a descriptive examination of the Trustees' Reports (TRs) produced by a sample of Scottish charities; this assessment was facilitated by means of a content analysis of these documents following the introduction of the new regulatory regime.

Findings

The findings indicate that the regime change had a significant impact on the provision of performance, governance and accountability-related information in Scottish charities' TRs.

Originality/value

The paper provides the first detailed descriptive account of reporting practices across a range of charities in Scotland at a time of unprecedented regulatory change.

Details

Journal of Financial Reporting & Accounting, vol. 11 no. 2
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 20 January 2020

Tuan Azma Fatiema Tuan Ibrahim, Hafiza Aishah Hashim and Akmalia Mohamad Ariff

The purpose of this study is to investigate the relationship between ethical values and performance in the context of the banking sector in Malaysia.

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Abstract

Purpose

The purpose of this study is to investigate the relationship between ethical values and performance in the context of the banking sector in Malaysia.

Design/methodology/approach

Based on the philanthropic model, this study posits that firms undertaking zakat and charity are ethical firms. Zakat disclosure index (ZDI) and charity disclosure index (CDI) were constructed to measure ethical values. This study hypothesises that ethical values are positively associated with bank performance. Ethical values (i.e. CDI and ZDI) and financial performance data (i.e. return on assets) were collected from the disclosures made in the annual reports of 50 banks for a period of five years (2010-2014).

Findings

A positive association was found between zakat disclosure and bank performance. The results indicate that higher zakat disclosure is associated with greater bank performance. However, no relationship was found between charity disclosure and bank performance.

Research limitations/implications

Considering the limitation of the index used in this study, other dimensions such as corporate governance, sustainability, products and environment can be considered in the development of index to measure ethical values in future studies.

Originality/value

This study offers additional explanation on the relationship between ethical values and performance by examining the role of zakat disclosures that characterize the unique aspects of Malaysian companies.

Details

Journal of Islamic Accounting and Business Research, vol. 11 no. 1
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 9 January 2009

Jos van Iwaarden, Ton van der Wiele, Roger Williams and Claire Moxham

This paper seeks to develop insights into the charity selection criteria used by individual donors, and the information that charities provide to individual donors.

5705

Abstract

Purpose

This paper seeks to develop insights into the charity selection criteria used by individual donors, and the information that charities provide to individual donors.

Design/methodology/approach

Charities are defined as organizations involved in health, international aid, wellbeing, and nature and environment. In this paper the main focus is on one type of charity stakeholder; the individual donor. The research is undertaken through an internet survey among Dutch donors and through interviews at eight case studies of Dutch charities.

Findings

Based on the internet survey it can be concluded that effectiveness is seen as important, but not as the major criterion in the selection of a charity. The case studies show that charities do not have standardized reporting systems in order to inform their donors on their performances

Practical implications

Based on this research it can be concluded that there is a need for management of charities to develop both measures of internal efficiency and of external effectiveness.

Originality/value

The literature review identified a lack of empirical data available on the charity sector; this paper tries to fill that gap.

Details

International Journal of Quality & Reliability Management, vol. 26 no. 1
Type: Research Article
ISSN: 0265-671X

Keywords

Article
Publication date: 8 July 2014

Yongjiao Yang, Iain Brennan and Mick Wilkinson

The purpose of this paper is to seek to investigate public trust as an important factor of performance in the charitable sector, and explain the necessity of including public…

2485

Abstract

Purpose

The purpose of this paper is to seek to investigate public trust as an important factor of performance in the charitable sector, and explain the necessity of including public trust assessment in charity performance measurement.

Design/methodology/approach

Two focus group interviews were conducted in the UK to investigate the reasons for trust and lack of trust in charities, which contributed to the identification of the relation between public trust and charity performance measurement.

Findings

Indicators of public trust in charities are not only related to some conventional criteria for evaluating charity performance, but also shed light on “soft” factors which are relatively new criteria used to assess performance. Furthermore, measuring public trust is an indispensable supplement to existing approaches of performance assessment in the charitable sector. It remedies the drawbacks of previous studies by employing a “bottom-up” approach to evaluation that avoids the conflicting demands of different stakeholders when deciding assessment criteria.

Research limitations/implications

Re-conducting the study with larger samples, combining with quantitative surveys, and applying more rigorous approach to data analysis could be helpful for improving the generalizability of the results.

Practical implications

The study highlights the necessity of considering public trust when measuring charity performance. Additionally, it suggests charities to make improvements of their performance based on the reasons for trust and lack of trust.

Originality/value

It provides insight into the public trust of charities and, for the first time, explores the applicability of measuring public trust in charity performance evaluation.

Details

International Journal of Productivity and Performance Management, vol. 63 no. 6
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 9 January 2023

Noel Hyndman and Mariannunziata Liguori

There has been limited research on why football clubs contribute to charity. This paper examines how football clubs and their charitable conduits report information when…

Abstract

Purpose

There has been limited research on why football clubs contribute to charity. This paper examines how football clubs and their charitable conduits report information when discussing their connectedness. In addition, it explores reasons why, and the extent to which, football clubs support altruism via such charitable vehicles.

Design/methodology/approach

Case studies of four major football teams (Manchester City/Manchester United in England and AC Milan/Inter Milan in Italy) are discussed, with formal reports of the clubs and their associated charitable conduits being analysed.

Findings

Boundaries between the clubs and their charitable conduits are frequently blurred. Evidence suggests that acknowledging the co-existence of different factors may help to understand what is reported by these organisations and address some of the caveats in terms of autonomy and probity of their activities and reporting practices.

Research limitations/implications

The research uses case studies of four major ‘powerhouses’ of the game and their associated charitable spinoffs. While this is innovative and novel, expanding the research to investigate more clubs and their charitable endeavours would allow greater generalisations.

Practical implications

The study provides material that can be used to reflect on the very topical subject of ‘sportswashing’. This has the potential to input to deliberations relating to the future governance of the game.

Originality/value

The paper explores relationships between businesses and charities/nonprofits in a sector so far little investigated from a charitable accountability perspective. It suggests that motives for engaging in charitable activity and highlighting such engagement may extend beyond normal altruism or warm-glow emotions.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 November 2003

Roger Bennett

Competition among charities for donor income has increased dramatically in recent years. Moreover, charities have to compete against each other for cause related marketing…

10397

Abstract

Competition among charities for donor income has increased dramatically in recent years. Moreover, charities have to compete against each other for cause related marketing contracts with commercial enterprises and sponsorship deals, and must bid competitively for government grants. This empirical study explored attitudes and behaviour in relation to competitor analysis (CA) within a sample of 134 British charities. It examined, inter alia, the main sources and uses of CA information, internal stakeholders’ views on whether non‐profit organisations should compete, CA management methods, satisfaction with CA, and possible linkages between CA and fundraising performance. An important aim of the investigation was to establish whether the presence of certain factors known to affect the extent of competition (and by implication the intensity of CA) in purely commercial markets similarly influenced organisations in the charity sector. Conversely, internal stakeholder resistance to the idea that charities should compete against each other did not appear to modify the sample organisations’ actual CA behaviours in any way.

Details

Marketing Intelligence & Planning, vol. 21 no. 6
Type: Research Article
ISSN: 0263-4503

Keywords

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