Effectiveness in achieving mission is fundamental to evaluating charity performance, and is of central concern to stakeholders who fund, regulate and otherwise engage with such organisations. Exploring the meaning of transparency in the context of stakeholder engagement, and utilising previous...

This Special Issue is based on papers initially presented at the ‘Accounting for the Public Sector at a Time of Crisis’ Conference at the Centre for Not‐for‐profit and Public‐sector Research, Queen's University Belfast, UK in 2018. The public sector consists of organizations that are...

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...

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...

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...