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UK charities experienced rapid growth during the middle years of the first decade of the new millennium. The issue investigated in this study is whether the charities took the opportunity to strengthen their financial positions before the economic recession of 2008–2009. Having evaluated, and established the empirical robustness of, Tuckman and Chang’s measures of financial vulnerability, they are...
Since the beginning of this century, most South American countries have modified their position within society, challenging the self-regulating nature of markets and intervening in social issues. This approach supports the transition toward a “third-generation” model for the social policy field, one in which Social and Solidarity Economy (SSE) acquires a relevant role. In the last few years, many...
The nature of charity reporting and transparency is changing significantly; while the longstanding focus on financial reporting remains, there is much greater emphasis on illuminating governance systems and impacts. Regulatory regimes are becoming more polycentric with the expansion of third party watchdogs and emergence of new self-regulatory bodies. With more open access to data, transparency has...
Several challenges, external and internal, to the identity and position of civil society organizations exist today. Organizations may be tempted or coerced into closer cooperation with the state. There are also incentives to become more market oriented. This article deals with such struggles in Swedish study associations and how these organizations attempt to gain legitimacy. The tradition of the...
Charitable status is inherently linked in many jurisdictions with the requirement that an entity must be established for public benefit. But, until recently the public benefit principle had relatively little impact on the operations of most established charities. However, in England and Wales, reforms linked to the «Charities Act 2006» led to a new requirement for public benefit reporting in the trustees’...
This article reports on the results of a multi-year, multi-phase international quantitative research investigation into perceptions of board chair leadership impact in nonprofit and voluntary organizations in Canada, the United States, and the United Kingdom. Specifically, this research tests four hypotheses and a hypothesized model derived from theoretical perspectives on chair leadership effectiveness...
The study examines the empirical evidence of the submissions received from third sector organisations and their stakeholders in response to proposed changes to the New Zealand accounting standard setting framework. The study aims to determine whether third sector stakeholders have voice in third sector accounting standard setting. Critical comparison of submissions and proposals appear to show that...
Key stakeholders in the UK charity sector have, in recent years, advocated greater accountability for charity performance. Part of that debate has focussed on the use of conversion ratios as indicators of efficiency, with importance to stakeholders being contrasted with charities’ apparent reluctance to report such measures. Whilst, before 2005, conversion ratios could have been computed from financial...
Accountability is a much studied subject in the social sciences and is known for its complexity, context dependence, and ambiguity. By conducting a comprehensive literature review and analysis across nonprofit, public, and private sector literatures, this article identifies the causes of ambiguities present in many accountability frameworks and describes the trend toward understanding accountability...
This article examines the charity financial reporting regimes of three common law jurisdictions: Ireland, the UK and the US. It assesses whether these respective disclosure models improve either nonprofit behaviour or enforcement odds. Three core aspects of the regimes are reviewed: the reliability of the disclosed information, the consistency of such information and its ability to facilitate comparison...
Stakeholder theory posits that accountability systems depend on the strength and the number of their stakeholders. This paper aims to analyze the empirical validity of stakeholder theory, focusing on accountability systems in the museum sector. Based on Wikipedia resources, we have selected all of the “National Museums” (134 museums) in the major developed countries: Australia, Canada, France, Germany,...
Internationally, there has been a steady increase in the number of countries instigating charity regulation. Public interest theory suggests that regulation increases organisational transparency through reducing information asymmetry, protects (or encourages) a competitive market, and leads to a distribution of resources which is in the public interest. While these arguments may explain charity regulation,...
Nonprofit interactions with businesses have become increasingly diverse, but which nonprofits establish relationships, and to what extent do relationships depend on the form or type of tie? Focusing on nonprofit collaboration with businesses and donations from businesses, we test arguments based on sociological institutionalism and resource dependence theory. We find that nonprofits relying on earned...
The change in political leadership in the UK in 2010 has created financial uncertainty and instability for many third sector organisations. In a shifting funding landscape, it is clear that an over-reliance on Government funding is a risky strategy and that there is a need to diversify and seek out alternative sources of revenue. This article considers the impact of political change on the financial...
This study attempts to answer the question: When do civil society organizations (CSOs) function as a bridge between the informal political sphere and the formal political sphere by changing the political attitudes of their members? To answer this question, I used the Japanese General Social Survey 2003 (JGSS 2003). My main findings involve the effect of the face-to-face interactions that the CSO members...
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