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AbstractThe aim of this paper is to analyse the relationship between governance characteristics of a sample of 200 UK non-profit organisations (NPOs) and their performance, considered as their ability to collect financial resources. Using a regression analysis, we verify strong positive relationships between the NPOs’ financial performance and 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. The results of our research have implications for policy makers that seek to strengthen governance of NPOs, and for boards and managers of NPOs who wish to develop their organisations’ performance.
CitationBellante, G., Berardi, L., Machold, S., Nissi, E., and Rea, MA. (2018) 'Accountability, governance and performance in UK charities', International Journal of Business Performance Management, 19 (1) p. 55-74
JournalInternational Journal of Business Performance Management
DescriptionThis is an accepted manuscript of an article published by Inderscience in International Journal of Business Performance Management (IJBPM) on 11/12/2017, available online: https://doi.org/10.1504/IJBPM.2018.088493 The accepted version of the publication may differ from the final published version.
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