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Accounting narratives: the reporting practices of British charities

Connolly, Ciaran and Dhanani, Alpa Virji 2006. Accounting narratives: the reporting practices of British charities. In: Helmig, B., Hyndman, N., Jergers, M. and Lapsley, I. eds. On the Challenges of Managing the Third Sector, Sonderhefte ZögU, vol. 34. Baden-Baden: Nomos, pp. 39-62.

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Abstract

This research examines the disclosure patterns of narrative information in the annual reports of the top 100 fundraising charities in the United Kingdom. While the role and disclosure patterns of accounting narratives have been examined in the corporate and public sectors, there is little research in the context of charities despite the annual report being one of the most important documents made available to charity contributors. Using prior research and recommendations of the Charity Commission, a checklist was developed to collect data through content analysis. The results of the research indicate that charities more readily provide information that can be collectively described as discharging fiduciary accountability than information that discharges managerial accountability, with disclosure practices being influenced by charity size, type and performance. Overall, while charities do provide some relevant information to discharge accountability to stakeholders, there is considerable scope to improve narrative reporting practices.

Item Type: Book Section
Date Type: Publication
Status: Published
Schools: Business (Including Economics)
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HS Societies secret benevolent etc
Uncontrolled Keywords: Accounting narratives; annual report; charities; content analysis
Additional Information: Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen (Journal for Public and Nonprofit Services), Beiheft (Supplement)
Publisher: Nomos
ISBN: 9783832923310
Last Modified: 04 Jun 2017 04:24
URI: http://orca-mwe.cf.ac.uk/id/eprint/38544

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