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Despite the increasing awareness of fraud in organisations and the potential benefits of strong fraud management through deterrence and prevention in the UK, there remains limited research on fraud in small charities. This paper aims to examine astonishing cases of fraud in small charities whilst raising awareness of the impact of fraud and its wider implication in the charity sector.

This research used a qualitative approach amongst randomly selected 24 charity trustees with income of £0-250,000 and over £250,000. Recent statistics from fraud survey published in Annual Fraud Indicator by the National Fraud Authority and the United Kingdom Fraud Costs Measurement Committee were presented and the theory of why people commit fraud is described.

This paper summarises evidence that shows the frequency and severity of fraud in charities, which remains increasingly high. Furthermore, smaller charities are not immune from fraud and suffer losses due to lack of segregation of duties and weak control systems when compared to larger charities with stronger control systems and better governance structure. This paper addresses a very important topic in the charity sector. Whilst fraud and fund misappropriation receive significant media coverage in large charities, smaller charities also suffer losses occasioned by fraud even in large proportion albeit with less reporting in the media.

Charity managers and trustees will benefit from having sufficient knowledge in deterrence and prevention of charity fraud.

This is a novel research as it looks into the nature of fraud in small charities of which there is limited research both in the voluntary and fraud literature.

The purpose of this paper is to investigate how trustees of small English registered charities understand and own the reporting and accounting requirements with which their charities must comply.

The research described is a multi-pronged qualitative and inductive study of three small Yorkshire charities as they approve their annual accounts. The case studies are based on observations of trustee meetings and interviews with a range of trustees and their independent examiner or auditor. The use of a practice lens focuses on the behaviours of individuals to understand the sense that they make of their charity’s accounts.

Trustees' understanding of their financial statements is limited; they tend to rely on key individuals who have knowledge. Group responsibility creates a shared way of understanding the financial statements. Treasurers and independent examiners simplify information for the trustees even resorting to corner cutting and rule bending. Narrative reporting is given very little attention. Trustees read their financial statements as a report to them not by them; accountability notwithstanding, thus ownership of their financial statements is conferred not intrinsic.

The findings are drawn from three specific case studies and therefore cannot be generalised, but they offer rich qualitative insights into small charities’ accounting and reporting.

This research provides a unique multi-viewpoint analysis of charity practices, and through its use of a practice lens dives deeper into examining trustees’ understanding and behaviour.

Sometimes an issue can remain dormant for a long period of time before receiving governmental and legislative attention. Debate on corporate governance has coincided with a number of measures impacting on the charitable sector which, taken together, have the effect of bringing about improvements in the overall corporate governance climate for the charity, and re‐inforcing the centrality of the charity as an important instrument of social policy. The aim of this article is to explore this battery of measures, their historical context, and the varying fortunes of the charitable sector in its social policy role.

The purpose of this paper is to outline a method developed for analysis of narrative reporting by charities concerning the carrying out of their aims for public benefit (as required by charity law). It seeks to assess the effectiveness of the method as a means of measuring performance of third sector organisations (TSOs).

The method presented was used for qualitative reviewing and scoring of 1,400 sets of charity reports and accounts from England and Wales on 22 variables, with most variables involving an assessment of narratives on a five-point quality score. Various methods of standardising the scoring between different reviewers and different types of charities are considered.

The method was found to be largely effective in discriminating between charities which had a clear focus on the public benefit requirement and those which did not. However, other factors, such as lack of awareness of the requirements and levels of concern regarding charitable status, appear to have had a substantial impact on reporting practice.

The limitations and uncertainties in converting a qualitative assessment of a narrative into a numerical score are discussed.

The method is likely to be of value for other studies of narrative reporting in financial statements, especially in relation to fulfilment by TSOs of the purposes for which they were established.

The paper contributes both to the understanding of narrative reporting by TSOs and to the development of methodological approaches for such analysis.

This paper aims to explore a narrative disclosure by Muslim charity organisations (MCOs) in the UK.

Using content analysis, this study assesses disclosure in MCOs’ trustee annual reports against the Statement of Recommended Reporting Practices (SORP) for charities using perspectives from accountability including the Islamic concept of accountability.

The findings suggest disclosure to be limited in showing how transactions and activities comply with the mandatory reporting requirements. Hence, MCOs need to increase their awareness of regulatory and sector challenges, as well as self-scrutiny of their current narrative reporting practices, especially in showing their mandatory reporting and hence religious accountability.

The paper provides important empirical data on the status quo of reporting practice by this important sub-sector. The paper provides a systematic analysis of the way trustee annual reports (TARs) are presented by MCOs and also provides a comprehensive framework for a better understanding of the minimum accountability requirements incumbent upon all charity organisations.

This study aims to examine the influence on the intensity of web site innovation of the extent and depth of the relationship between a fundraising charitable organisation and its external web site developer, and to evaluate the factors that modify this relationship.

Heads of fundraising in 166 UK charities known to employ the services of outside web site developers completed a questionnaire concerning, inter alia, the frequencies, durations, natures and degrees of closeness of their interactions with these firms, the characteristics of their charities' internal knowledge management systems, the levels of the user interface complexity of their organisations' web sites, and how they searched for fresh ideas for web site improvement. Responses to these queries were then linked to the intensities of the innovation generation activities of the sample organisations and hence to the extents of their satisfaction with their web sites' performances.

The magnitude and depth of charity‐developer interactions significantly affected the intensity of web site innovation generation. This connection was significantly moderated by the importance of the charity as a client of the web site development firm. Certain other variables significantly influenced the intensity of innovation generation.

Less than a majority of the sampling frame (30 per cent) participated in the study. Further research is required to establish why a number of variables that previous literature in the general innovation generation field has found to impact on innovation intensity (user interface complexity, for example) failed to attain significance in the fundraising charity context.

Charity fundraisers need to appreciate that the effective management of relationships with their web site developers is crucial for facilitating web site innovation and performance.

This research is the first to investigate the determinants of the web site innovation activities of charitable organisations, and to compare the conclusions of prior studies of general innovation generation with outcomes pertaining specifically to web site innovation.

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’.

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.

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.

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.

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.

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.

The purposes of the study are: to determine the prevalence of complaints systems within human services charities (HSCs); to identify the determinants of the adoption of complaints procedures; and to assess the outcome of strategic (rather than ad hoc) approaches to complaints management.

A review of the literature is used to propose a model of the antecedents and outcomes of the adoption of a formal complaints‐handling system. A questionnaire survey is then conducted among a sample of 251 HSCs in the UK with annual incomes in excess of £1 million. The data are utilised to assess the prevalence of formal complaints procedures, potential antecedents to the adoption of such a system, and whether the application of strategic approaches to complaint management leads to greater managerial satisfaction with the system.

The prevalence of formal complaints‐handling procedures in UK charities is increasing. Such systems are less common in smaller HSCs with little statutory funding and low levels of listening orientation. In contrast, strategic approaches to formal complaints systems tend to be high in charities characterised by: learning, listening and client orientation; sectors in which beneficiaries can easily switch to alternative service providers; and clients who depend heavily on the charity's assistance.

Fewer than half of the charities in the research population returned the questionnaire. The data were self‐reported. Only one category of charities (HSCs) was considered. The study was undertaken in a single country.

Organizational antecedents of the adoption of strategic approaches to complaint management should be encouraged. Steps should be implemented to remove frequent causes of complaints against HSCs.

This is the first study to model and test potential antecedents of strategic approaches to the implementation of formal complaints‐handling procedures within the charity sector and to relate strategic approaches to satisfaction with complaints systems.

Charity shops have met a number of challenges in light of the impacts of the Covid-19 pandemic. The paper aims to explore the economic and social impact of charity shops and reviews the transformative impact they have on place, the experience of place and the social environment.

The paper conducts a review of the extant literature in the field of charity shop retail. Considering the issues that are raised, the article proceeds to discuss the opportunities that arise for place marketing efforts and charity shops in the retail environment, the wider sector, the high street and as a positive, key component of place(s).

The paper provides novel sectorial insights and recommendations that can be adopted by charity retail outlets. This includes discussion on transformative place marketing, the experience of place and the charity shop’ role in the social environment beyond the existing references to charity shops in place(s) and the high street.

Charity shops play a vital role in society and yet they are an under researched field. The paper contributes knowledge on the role of charity shops in transforming and experiencing place. The paper concludes with observations made from the discussion on charity shops, and states areas for future research regarding the role of the charity shop and place marketing, place identity and transformation.

With well over 250,000 registered UK charities vying to attract generosity, fund‐raising has become a fiercely competitive and professional activity. This article empirically analyses the popularity of different fund‐raising techniques and shows that specific fund‐raising methods are preferred by distinct market segments. The managerial implications for fund‐raising strategies are outlined and suggestions for future research are made.