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.
|Number of pages||8|
|Journal||Public Money and Management|
|Publication status||Published - Mar 2011|
ASJC Scopus subject areas
- Business, Management and Accounting(all)
- Sociology and Political Science
- Public Administration