• Critical perspectives on accounting, audit and accountability in public services

      Gill-Mclure, Whyeda; Sowa, Frank; Staples, Ronald; Zapfel, Stefan (Routledge, 2018)
    • The importance of accountability for the relationship between governance and performance of UK charities

      Bellante, G; Berardi, Laura; Machold, Silke; Nissi, E; Rea, Michele (SIW, 2016-04-22)
      The aim of this paper is to analyse the relationships between governance characteristics of non-profit organizations (NPOs) (CEO duality and board size) and their performance, considered as their ability to collect financial resources. The study is conducted on a sample of 200 UK registered charities that work in a context characterized by a medium to high level of “mandatory” accountability. With a regression analysis we verify strong positive relationships between the NPOs’ financial performance and the CEO duality and board size. Further analyses show that if the charities increase their level of accountability through the use of additional voluntary disclosure mechanisms and tools such as the use of social networks, these relationships are confirmed. Qualitative characteristics of governance and voluntary accountability of UK charities are also analysed in association with some classes of revenues using the logistic regression method and the multiple correspondence analysis.