UK charity accounting: An exercise in widening stakeholder engagement

Connolly, Ciarán; Hyndman, Noel; McConville, Danielle

doi:10.1016/j.bar.2012.12.006

Cited by 69 publications

(61 citation statements)

References 13 publications

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“…Miller, 2002;Miller-Millesen, 2003;Van Puyvelde et al, 2012) and the stakeholder theory (e.g. Bouckaert and Vandenhove, 1998;Gazley et al, 2010;Connolly et al, 2013;Wellens and Jegers, 2013). The stewardship theory is seen as a particular case of the agency theory in which the owner (principal) and the management (agents) have similar objectives, thus, minimising traditional principal-agent conflicts (Caers et al, 2006).…”

Section: A Multi-theory Approach To the Study Of Gender Diversity On mentioning

confidence: 99%

“…The stewardship theory is seen as a particular case of the agency theory in which the owner (principal) and the management (agents) have similar objectives, thus, minimising traditional principal-agent conflicts (Caers et al, 2006). Connolly et al (2013) consider stakeholder theory as the obvious theory to be applied in the public and not-for-profit sectors because it is accepted that, in the absence of shareholders, other stakeholders influence managerial decisions. A stakeholder is defined as "any group or individual who can affect or is affected by an organisation's achievement" (Freeman, 1984, p46).…”

Section: A Multi-theory Approach To the Study Of Gender Diversity On mentioning

confidence: 99%

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The Influence of Presence and Position of Women on the Boards of Directors: The Case of NHS Foundation Trusts

Ellwood

García‐Lacalle

2014

J Bus Ethics

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This study examines the influence of women on the boards of directors of National Health Service Foundation Trusts (FTs) in England. FTs provide a public service where social performance is the primary objective, although financial constraints must be met.Female presence (the proportion of women) is higher for executive directors than nonexecutives, reflecting the high number of women employed in the sector. We find that a high female presence among executive and non-executive directorships does not result in significant differences either in financial return or service quality. When gender diversity on boards is consistently high (high level of female presence across boards), the benefits on performance of having more women on the board may not be discernible. However, female

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Section: A Multi-theory Approach To the Study Of Gender Diversity On mentioning

confidence: 99%

Section: A Multi-theory Approach To the Study Of Gender Diversity On mentioning

confidence: 99%

The Influence of Presence and Position of Women on the Boards of Directors: The Case of NHS Foundation Trusts

Ellwood

García‐Lacalle

2014

J Bus Ethics

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“…In 2005, public sector income provided 14 per cent of UK and 24 per cent of the Norwegian responding charities income. We note that public sector funding in the UK has increased in recent years (Connolly et al, 2013). The difference in charity public sector funding in 2013 is thus smaller.…”

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confidence: 80%

Charity ethical investments in Norway and the UK

Kreander

McPhail

Beattie

2015

Accounting, Auditing &Amp; Accountability Journal

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Access to this document was granted through an Emerald subscription provided by emeraldsrm:198285 [] For AuthorsIf you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. AbstractPurpose -The purpose of this paper is to explore whether, how and why ethical investment practices of charities differ between two countries with quite different ideological and institutional frameworks -Norway and the UK. Design/methodology/approach -The paper uses mixed methods and a cross-sectional field study design to explore the ethical investment practices of 300 of the largest charities by investments in the UK and Norway. Practices are theorized using the dual lens of institutional theory and social origins theory. Findings -The paper provides evidence on why charities established the practice of ethical investment. The results show that large charities were more likely to have an ethical policy; that charities with moderate public sector funding were more likely to have an ethical policy. In line with institutional theory some Norwegian charities with public sector funding mimic the policy of the Government Pension Fund, and the ethical investment policy of Norwegian charities was more influenced by donors. Institutional entrepreneurs (charity founders) had a more prominent influence in UK charities.Research limitations/implications -The paper highlights that more research is needed on sovereign wealth funds, their investment practices and how they affect charities. Practical implications -The findings of this paper highlight the potential role that the ethical investment practices of sovereign can play a soft regulatory function in changing the behaviour of other investors. Social implications -To the extent that ethical investment practices are construed as having a positive social impact, then this study shows how a government sovereign wealth fund can influence the spread of ethical investment practices. Originality/value -This paper, which sits at the nexus of the charity and corporate social responsibility (CSR) literatures, contributes by responding to calls for more research on charity practices in different countries and CSR practices in different countries. This comparison also contributes to the development of institutional theory by shedding ...

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“…For organizations without shareholders, accountability "is driven by the number and the power of different stakeholders" (Dainelli, Manetti, & Sibilio, 2013, p. 649). A number of stakeholders are identified in this framework, such as grantmaking foundations, governments, donors, grantees, the public, media, and intermediaries (Charity Commission, 2009;Connolly, Hyndman, & McConville, 2013b;Gordon, Khumawala, Kraut, & Meade, 2007;Mitchell, Agle, & Wood, 1997). All these stakeholders operate in a web of information exchanges.…”

Section: Framework For Understanding Information Flow Issuesmentioning

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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UK charity accounting: An exercise in widening stakeholder engagement

Cited by 69 publications

References 13 publications

The Influence of Presence and Position of Women on the Boards of Directors: The Case of NHS Foundation Trusts

The Influence of Presence and Position of Women on the Boards of Directors: The Case of NHS Foundation Trusts

Charity ethical investments in Norway and the UK

Understanding Information Exchanges and Reporting by Grantmaking Foundations

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