The evolution of the UK charity Statement of Recommended Practice: The influence of key stakeholders

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26 Citations (Scopus)

Abstract

In the early 1980s, a landmark study identified significant poor reporting practice in UK charities. As a consequence, a journey was commenced with the aim of improving accounting and reporting as a basis for enhancing accountability by charities. Much of this change has been effected through the publication of evolving Statements of Recommended Practice (SORPs) on accounting and reporting by charities. This paper analyses the evolution of the SORP through time using insights from stakeholder theory, and argues that the key stakeholders influencing the evolving SORP have been government and the accounting profession.
Original languageEnglish
Pages (from-to)455-466
Number of pages12
JournalEuropean Management Journal
Volume28 (6)
Issue number6
DOIs
Publication statusPublished - Dec 2010

ASJC Scopus subject areas

  • Strategy and Management

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