Accountability in the Scottish charitable context: managing disparate masters

Julia Smith, Lesley Miller

Research output: Contribution to conferencePaper

Abstract

We examine the nature of accounting and accountability within a small charitable organization. Using primary-source data from face-to-face fieldwork, supported by additional responses and data from donors and regulators, we consider the tensions that can arise in seeking to meet the needs of many stakeholders. We see upwards accountability as arising from a need to report to donors, regulators, and financial authorities; and downwards accountability coming from a need to provide a service to the end-users of the service provided. It is not impossible for both upwards and downwards accountability to co-exist, but this complication means that the charity can be torn between stakeholders in discharging its responsibilities. To simplify procedures and clarify objectives, and thereby ease the process of accountability to multiple stakeholders, we propose a new Charitable Balanced Scorecard (CBSC) and show how this might be applied to our own particular case. We argue that its application to other charities can provide a focus and clarity that will enable them to more effectively meet the needs of their stakeholders, whomsoever they may be.

Fingerprint

Accountability
Stakeholders
Charity
Balanced score card
End users
Data sources
Multiple stakeholders
Responsibility
Authority

Keywords

  • accountability
  • small charitable organization
  • stakeholder needs
  • Charitable Balanced Scorecard (CBSC)

Cite this

Smith, J., & Miller, L. (2018). Accountability in the Scottish charitable context: managing disparate masters. Paper presented at British Accounting & Finance Association (BAFA) Annual Conference 2018, London, United Kingdom.
Smith, Julia ; Miller, Lesley. / Accountability in the Scottish charitable context : managing disparate masters. Paper presented at British Accounting & Finance Association (BAFA) Annual Conference 2018, London, United Kingdom.42 p.
@conference{ac9d742ad0e8405b9fdc2082eba4637e,
title = "Accountability in the Scottish charitable context: managing disparate masters",
abstract = "We examine the nature of accounting and accountability within a small charitable organization. Using primary-source data from face-to-face fieldwork, supported by additional responses and data from donors and regulators, we consider the tensions that can arise in seeking to meet the needs of many stakeholders. We see upwards accountability as arising from a need to report to donors, regulators, and financial authorities; and downwards accountability coming from a need to provide a service to the end-users of the service provided. It is not impossible for both upwards and downwards accountability to co-exist, but this complication means that the charity can be torn between stakeholders in discharging its responsibilities. To simplify procedures and clarify objectives, and thereby ease the process of accountability to multiple stakeholders, we propose a new Charitable Balanced Scorecard (CBSC) and show how this might be applied to our own particular case. We argue that its application to other charities can provide a focus and clarity that will enable them to more effectively meet the needs of their stakeholders, whomsoever they may be.",
keywords = "accountability, small charitable organization, stakeholder needs, Charitable Balanced Scorecard (CBSC)",
author = "Julia Smith and Lesley Miller",
year = "2018",
month = "4",
day = "11",
language = "English",
note = "British Accounting & Finance Association (BAFA) Annual Conference 2018 ; Conference date: 09-04-2018 Through 11-04-2018",
url = "http://www.bafa.ac.uk/events/upcoming-events/annual-conference-doctoral-masterclasses-2018.html",

}

Smith, J & Miller, L 2018, 'Accountability in the Scottish charitable context: managing disparate masters' Paper presented at British Accounting & Finance Association (BAFA) Annual Conference 2018, London, United Kingdom, 9/04/18 - 11/04/18, .

Accountability in the Scottish charitable context : managing disparate masters. / Smith, Julia; Miller, Lesley.

2018. Paper presented at British Accounting & Finance Association (BAFA) Annual Conference 2018, London, United Kingdom.

Research output: Contribution to conferencePaper

TY - CONF

T1 - Accountability in the Scottish charitable context

T2 - managing disparate masters

AU - Smith,Julia

AU - Miller,Lesley

PY - 2018/4/11

Y1 - 2018/4/11

N2 - We examine the nature of accounting and accountability within a small charitable organization. Using primary-source data from face-to-face fieldwork, supported by additional responses and data from donors and regulators, we consider the tensions that can arise in seeking to meet the needs of many stakeholders. We see upwards accountability as arising from a need to report to donors, regulators, and financial authorities; and downwards accountability coming from a need to provide a service to the end-users of the service provided. It is not impossible for both upwards and downwards accountability to co-exist, but this complication means that the charity can be torn between stakeholders in discharging its responsibilities. To simplify procedures and clarify objectives, and thereby ease the process of accountability to multiple stakeholders, we propose a new Charitable Balanced Scorecard (CBSC) and show how this might be applied to our own particular case. We argue that its application to other charities can provide a focus and clarity that will enable them to more effectively meet the needs of their stakeholders, whomsoever they may be.

AB - We examine the nature of accounting and accountability within a small charitable organization. Using primary-source data from face-to-face fieldwork, supported by additional responses and data from donors and regulators, we consider the tensions that can arise in seeking to meet the needs of many stakeholders. We see upwards accountability as arising from a need to report to donors, regulators, and financial authorities; and downwards accountability coming from a need to provide a service to the end-users of the service provided. It is not impossible for both upwards and downwards accountability to co-exist, but this complication means that the charity can be torn between stakeholders in discharging its responsibilities. To simplify procedures and clarify objectives, and thereby ease the process of accountability to multiple stakeholders, we propose a new Charitable Balanced Scorecard (CBSC) and show how this might be applied to our own particular case. We argue that its application to other charities can provide a focus and clarity that will enable them to more effectively meet the needs of their stakeholders, whomsoever they may be.

KW - accountability

KW - small charitable organization

KW - stakeholder needs

KW - Charitable Balanced Scorecard (CBSC)

UR - http://bafa.ac.uk/events/upcoming-events/annual-conference-doctoral-masterclasses-2018.html

M3 - Paper

ER -

Smith J, Miller L. Accountability in the Scottish charitable context: managing disparate masters. 2018. Paper presented at British Accounting & Finance Association (BAFA) Annual Conference 2018, London, United Kingdom.