The Hand of Government in Shaping Accounting and Reporting in the UK Charity Sector

Research output: Contribution to journalArticle

21 Citations (Scopus)

Abstract

Accounting in the UK charity sector has changed massively over the last 25 years, with various stakeholders influencing what has occurred. Using insights from stakeholder theory, and interviews with a number of key actors, this article focuses on the influence of one definitive stakeholder – government – in developing a regime of quality accounting and reporting in the sector. In particular, the evolution of the Statement of Recommended Practice for charities is explored. It is argued that a much tighter and more meaningful regime of accounting and reporting has been encouraged by government, amongst other stakeholders, and this has led to a more accountable and healthier charitable sector.
Original languageEnglish
Pages (from-to)167-174
Number of pages8
JournalPublic Money and Management
Volume31 (3)
Issue number3
Publication statusPublished - Mar 2011

ASJC Scopus subject areas

  • Business, Management and Accounting(all)
  • Sociology and Political Science
  • Public Administration

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