Purpose – To ascertain the principal benefits and drawbacks that have been experienced in implementing accruals-based resource accounting in the UK public sector. Design/methodology/approach – In a unique study, which presents case research of the Northern Ireland experience within the wider...

Purpose – The purpose of this paper is to explore accountability from the perspective of charity donors. Design/methodology/approach - The research utilises semi-structured interviews with a range of donors. In addition, it summarises the main findings from key related research (that uses...

Although charities currently play a rich and varied role in modern society, their continued success is dependent upon the public's trust. With respect to charity accountability, two key questions emerge: to whom is a charity accountable; and what form should that account take? Despite the...

<title>Abstract</title> This article considers the development of the Private Finance Initiative (PFI) and contends that it is now deeply embedded and intertwined in policies to renew and modernize the United Kingdom's public services. After briefly reviewing prior research based upon the themes proposed by...

This article assesses the implementation of International Financial Reporting Standards (IFRSs) in the United Kingdom public sector. Possible motivations for the move are suggested before presenting the findings of interviews with, and a survey of, key personnel. The primary issues discussed are...

Purpose – This research explores the use of the internet, a mechanism that provides the opportunity to reach vast audiences efficiently and cost effectively, by United Kingdom (UK) charities to discharge accountability. Design/methodology/approach – This research combines a content analysis...

Purpose – This paper aims to examine the accountability practices of large United Kingdom (UK) charities through public discourse. Design/methodology/approach – Based on the ethical model of stakeholder theory, the paper develops a framework for classifying not-for-profit (NFP)...

Summary In the early 1980s, a landmark study identified significant poor reporting practice in UK charities. As a consequence, a journey was commenced with the aim of improving accounting and reporting as a basis for enhancing accountability by charities. Much of this change has been effected...

Purpose – This paper aims to examine an early stage of the institutionalization of accounting practices in devolved UK governments, concentrating on: the construction by devolved bodies of a “rational” set of planning and budgeting documents; the extent of homogeneity/heterogeneity in...

Accounting in the UK charity sector has changed massively over the past 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...