Public reporting: A neglected aspect of nonprofit accountability

Lee, Mordecai

doi:10.1002/nml.60

Cited by 72 publications

(53 citation statements)

References 24 publications

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“…Concurrently several researchers have investigated the approaches taken by public sector entities in reporting to their external stakeholders. Lee (2004) argues that there are two approaches which public sector entities can take in reporting to their stakeholders.…”

Section: Introductionmentioning

confidence: 99%

“…Lee (2004) argues, in an American context, that organizations have found the traditional indirect approach to reporting to external stakeholders through intermediaries unsatisfactory, and have sought a direct involvement with the public through the development of the public report. Similarly in an Australian context Parker and Gould (1996) and Guthrie (1998) have argued that there has been a shift from traditional reporting mechanisms to a reporting regime which is more market and customer oriented.…”

Section: Introductionmentioning

confidence: 99%

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Is there an audience for public sector annual reports: Australian evidence?

Mack

Ryan

2007

International Journal of Public Sector Management

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Purpose -The purpose of this research is to investigate the role and importance of the annual report as a source of information about public sector entities.Methodology/Approach -This research uses a survey methodology to access users of public sector annual reports and is innovative because it has directly studied actual users across the entire public sector. Findings -The findings of this research indicate that the annual report is an important source of information about public sector entities but it is not the most important source of information. This study also found that the annual report is not regarded as equally important across all public sector entity types. Differences in the importance attached to the annual report by different stakeholder groups were also noted.Research Implications -These findings have important implications for policy makers with respect to the information content of public sector annual reports. In particular the blanket approach to legislative requirements for annual reporting may need to be reviewed in view of the findings of this research that there are differing levels of importance attached to the annual report as an information source by users from different public sector entity types.Originality -The research in this paper is original in that it has, systematically and directly accessed users of public sector annual reports to determine their information sources. ABSTRACTInternationally, the increased emphasis on performance and accountability in the public sector in the last quarter of a century has led to a greater awareness of mechanisms that are available to discharge accountability. In this respect, policy makers have placed increased reliance on the annual report. Some argue the annual report is an integral part of citizen engagement that enables government agencies to discharge their accountability obligations to a diverse group of stakeholders. Others discount the importance of annual reporting arguing that in spite of the considerable resources consumed to produce these reports there is no public interest in them. In terms of adding to this debate, there is little empirical evidence on stakeholders' use of the annual report, the importance of annual reports as an information source to stakeholders and the importance of other forms of information. This study uses a survey method to obtain the views of recipients of annual reports across three different Australian public sector entity types -government departments, local government authorities and government owned corporations to determine whether stakeholders in the public sector consider the annual report to be an important information source relative to other information sources. The study finds that the annual report is considered an important source of information, and further, that this perception varies for the different public sector entity types and across different stakeholder categories. This research has important implications for policy makers in their consideration of accountability mechanisms to st...

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Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Is there an audience for public sector annual reports: Australian evidence?

Mack

Ryan

2007

International Journal of Public Sector Management

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“…Grantees are organizations or individuals that received grants from grantmaking foundations. The public includes the general public and beneficiaries (Lee, 2004). The media include newspapers, television, radio, and various social media.…”

Section: Anserjmentioning

confidence: 99%

Understanding Information Exchanges and Reporting by Grantmaking Foundations

Brouard

Glass²

2018

CJNSER

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ASTRACTInformation and reporting issues are more present than ever in a context of accountability pressures on nonprofits and foundations. This conceptual article explores the information flows between the stakeholders in the philanthropic ecosystem and examines four broad types of reporting: tax and regulatory, financial, social, and grants reporting. Tax and regulatory reporting includes the general requirements imposed on charities and specific requirements imposed on Canadian foundations by the Income Tax Act. Financial reporting refers to financial statements and other financial information. Social reporting refers to information shared about foundations' activities, non-financial performance, and impacts. Grant reporting refers to information requests and disclosure between foundations and grantees, and information about grants shared with other stakeholders. The article provides an analysis framework to examine the grantmaking foundations' ecosystem and identify key trends and challenges regarding information exchanges. RÉSUMÉ

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“…Since civil society and the public sector has changed significantly over the last two decades, especially in Western countries, accountability is becoming a critical issue in the management and governance of third sector organisations worldwide [Benjamin, (2008), p.201;Lee, 2004;Bendell, 2005]. Accountability instruments can represent an effective mechanism for balancing and adjusting conflicting stakeholder interests (Gray et al, 2006;Owen et al, 2001) and for confirming their public utility and advocacy activities, thereby legitimising their presence in the community (Bagnoli and Megali, 2011).…”

Section: Italian Banking Foundationsmentioning

confidence: 99%

Does the presence of member assemblies in grant-giving foundations affect levels of stakeholder engagement in mission reporting? Evidence from Italian banking foundations

Manetti

2015

IJBGE

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Stakeholders play a fundamental role in the governance systems of non-profit organisations. Their participation in decision-making processes -especially within governing bodies and in terms of mission reporting -is an essential element for effective and coherent organisation management. The present study carries out empirical research into Italian banking foundations (IBFs), a particular kind of grant-giving foundation with specific statutory obligations towards their stakeholders, including local communities and the beneficiaries of contributions. These types of foundations are unique, featuring characteristics that could contribute to a better understanding of the role played by governing bodies among third-sector organisations in creating a system of stakeholder engagement, participation, and dialogue. Using content analysis, we studied the Annual Reports and statutes of 88 IBFs in order to verify whether the presence of a member assembly in this particular type of grant-giving foundation affects the degree of stakeholder engagement in mission reporting. The results of our study reveal a greater presence of stakeholder engagement policies and practices among foundations with member assemblies, as well as a tendency towards stakeholder management in foundations without this type of governing body.

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Public reporting: A neglected aspect of nonprofit accountability

Cited by 72 publications

References 24 publications

Is there an audience for public sector annual reports: Australian evidence?

Is there an audience for public sector annual reports: Australian evidence?

Understanding Information Exchanges and Reporting by Grantmaking Foundations

Does the presence of member assemblies in grant-giving foundations affect levels of stakeholder engagement in mission reporting? Evidence from Italian banking foundations

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