Perspectives of Accountability in Charities in New Zealand

Autor: Keith Hooper, Samir Ayoub, Rowena Sinclair
Rok vydání: 2013
Předmět:
Zdroj: Journal of Asia-Pacific Business. 14:312-335
ISSN: 1528-6940
1059-9231
Popis: This study identifies three perspectives of accountability in charitable organizations: agency, stewardship, and stakeholder in relation to the availability of financial information. To examine current accountability practices, 75 interviews and informal conversations were undertaken with participants in charities in New Zealand. Many of the interviewees operated under some form of stewardship milieu. They regarded the need to discharge accountability by providing financial information as a low priority. Education may provide a way to resolve this issue by advancing stakeholders’ perspectives of accountability. This could result in reduced support for charities that do not uphold a certain standard of financial information.
Databáze: OpenAIRE
Nepřihlášeným uživatelům se plný text nezobrazuje