Activities per year
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.
|Number of pages||42|
|Publication status||Accepted/In press - 7 Feb 2018|
|Event||European Accounting Association Annual Conference 2018 - Bocconi University, Milan, Italy|
Duration: 30 May 2018 → 1 Jun 2018
Conference number: 41
|Conference||European Accounting Association Annual Conference 2018|
|Abbreviated title||EAA 2018|
|Period||30/05/18 → 1/06/18|
- charitable organisations
Julia Smith (Participant)
9 Apr 2018 → 11 Apr 2018
Activity: Participating in or organising an event types › Participation in conference
Smith, J., & Miller, L. (Accepted/In press). Accountability in the Scottish charitable context: managing disparate masters. 1-42. Paper presented at European Accounting Association Annual Conference 2018, Milan, Italy.