This paper examines the success and failure of the once pre-eminent New Zealand charity, the Council for the Organisation of Relief Services Overseas (CORSO). While delivering aid for government in its early years was a factor in its success, so too was its broad membership base. Voluntary...

Purpose – This paper seeks to analyse accountability relationships developed since the introduction of reforms requiring nonprofit primary health organisations (PHOs) to discharge holistic accountability. Design/methodology/approach – Case study data were obtained principally through...

This research demonstrates how sustained charity fraud is supported when organisations do not develop strong accountability links to salient stakeholders. Whilst increased regulation is one response to reduce charity fraud and to increase organisational accountability, regulators seldom...

Resource dependency theory holds that organizations dependent on single funders have a strong motivation to behave in a manner which reduces funders‟ power over them. Dependent organizations are required to meet funders‟ accountability demands at the expense of other stakeholders. However,...

In the last fifteen years, many national standard setters have introduced differential reporting for small and medium enterprises (SMEs). Internationally, SMEs are a diverse and dynamic group which are described under broad characteristics in different countries. Acceptance and imposition of...

Accountability has been described as an institutional social practice to encourage stewardship reflection and as such it is a process that can be observed and reported upon. This paper describes observations of an accountability event, the Annual General Meeting (AGM), which has been largely...