Perspectives of Accountability in Charities in New Zealand

Sinclair, Rowena; Hooper, Keith; Ayoub, Samir

doi:10.1080/10599231.2013.803904

Cited by 11 publications

(19 citation statements)

References 49 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…While these two dimensions (resources and time) reflect the challenges faced by NFPs in balancing stakeholder accountabilities (Sinclair et al. ), they may not necessarily or fully manifest the level of stakeholder salience in the NFP context. Hence, future studies may seek to develop and explore alternative measures to operationalize stakeholder salience especially for the NFP context.…”

Section: Resultsmentioning

confidence: 99%

See 1 more Smart Citation

Who and What Really Count? An Examination of Stakeholder Salience in Not‐for‐Profit Service Delivery Organizations

2018

View full text Add to dashboard Cite

Motivated by the importance of understanding how managers of not-for-profit organizations (NFPs) in Australia perceive and prioritize their stakeholders, this study tests and applies Mitchell et al.'s (1997) stakeholder salience framework, enhanced by Neville et al.'s (2011) developments to the framework, in the not-for-profit context. The study examines the salience of six key stakeholder groups in NFPs, as perceived by top management, and the relation between three stakeholder attributes of power, legitimacy and urgency, and salience. Data were collected from 260 Australian NFPs in the education and health service areas. It was found that managers in sampled NFPs weighted the three stakeholder attributes differently. In particular, urgency is weighted strongly across all stakeholder groups, a condition that we suggest is a consequence of enhanced immediacy and reach of media to escalate and manage crises in the contemporary environment of the 21st century. The study contributes to the stakeholder salience literature and has important implications for policy making and regulatory reform for NFPs in Australia as well as managerial practices in NFPs.

show abstract

Section: Resultsmentioning

confidence: 99%

“…The demands of resources and time pose a significant challenge to NFPs in balancing their multiple accountabilities (LeRoux ; Sinclair et al. ), and, as such, these two measures are manifestations of stakeholder salience. Hence, they proxy stakeholder salience more subtly compared to the alternative salience measure used by Agle et al.…”

Section: Methodsmentioning

confidence: 99%

Who and What Really Count? An Examination of Stakeholder Salience in Not‐for‐Profit Service Delivery Organizations

2018

View full text Add to dashboard Cite

show abstract

“…The study is framed within the concepts of accountability and legitimacy. Performance information is important for developing a more accountable charitable sector (Sinclair et al, 2013). The focus of this research is performance reporting, in particular the reporting of 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59…”

Section: Accountability and Legitimacymentioning

confidence: 99%

Charities’ new non-financial reporting requirements: preparers’ insights

Hooks

Stent

2019

PAR

View full text Add to dashboard Cite

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.

show abstract

“…Even though Non-Profit Organisations (NPO) including Churches and Mosques are increasingly known to play important roles in society [4], there is minimum empirical evidence found in managerial literature especially in relation to fund management system in house of worship in developing country especially in Indonesia.…”

Section: Introductionmentioning

confidence: 99%

Formal vs Informal Systems of Fund Management in House of Worship: Comparative Study between Mosque and Church in Indonesia

Noormansyah¹,

Wulandari²,

Saumi³

et al. 2019

Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)

View full text Add to dashboard Cite

This study chronicles the result of a comparative study on formal and informal fund management system in a Mosque and a Church located in West Java, Indonesia. Researchers used field study to explore in obtaining detail information on fund management system from the research subjects. Research methodology used is case study research using qualitative data approach which combines data derived from semi-structured interview, personal observation, and analysis of documented data. This study found similarities in fund management system in both house of worship, which is centralised at the Head of the Mosque and the Head Priest. Church has formal rules which are centralised at the Head Priest as the policy maker as well as the authority who decides on fund usage in the Church. Mosque also has formal rules on fund management where Mosque officials have the authority to dispense fund. However, in reality Mosque officials ask for the opinion of the Head of Mosque in an informal meeting before making any decision. This study also found similarities in relation to congregation's involvement in fund management system in both Mosque and Church. Although members of the congregations are the main fund providers to both house of worship, there is less involvement from members of the congregations in fund management. This case study argues that a source of the authority and power possessed by the leaders of the house of worships stem from the acceptance of some national cultures and the teachings of the Holy Scripture. Some national cultures and Holy Scriptures are dominant factors in fund management in both house of worship being studied. These findings have implications in understanding fund management system in house of worship in developing countries, especially Indonesia.

show abstract

Perspectives of Accountability in Charities in New Zealand

Cited by 11 publications

References 49 publications

Who and What Really Count? An Examination of Stakeholder Salience in Not‐for‐Profit Service Delivery Organizations

Who and What Really Count? An Examination of Stakeholder Salience in Not‐for‐Profit Service Delivery Organizations

Charities’ new non-financial reporting requirements: preparers’ insights

Formal vs Informal Systems of Fund Management in House of Worship: Comparative Study between Mosque and Church in Indonesia

Contact Info

Product

Resources

About