Governance Codes of Practice in the Not-for-Profit Sector
AbstractIn the area of not-for-profit organisations the role, scope and desirability of governance is an emerging field. Both in academic literature and in practice the attempts to provide for governance of not-for-profit organisations are currently discrete and disparate. This is set to change with the publication by the National Hub of Expertise in Governance of a Code for organisations within the sector. This article examines the appropriateness of the new Code as a tool of regulation for the not-for-profit sector. In particular it focuses upon the challenges facing codes of practice for not-for-profit organisations, such as the identification of shareholders and organisational vision, and the purposes that such codes could have in the not-for-profit sector. The article concludes that whilst there is much of value in the new Code as a governance and regulatory tool, significant aspects the Code remain unclear; particularly the extent of the Code's constituency and the balance to be struck on the issue of compliance. Copyright (c) 2006 The Authors; Journal compilation (c) 2006 Blackwell Publishing Ltd.
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Bibliographic InfoArticle provided by Wiley Blackwell in its journal Corporate Governance: An International Review.
Volume (Year): 14 (2006)
Issue (Month): 1 (01)
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Web page: http://www.blackwellpublishing.com/journal.asp?ref=0964-8410&site=1
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- Paul M. Collier, 2008. "Stakeholder accountability: A field study of the implementation of a governance improvement plan," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(7), pages 933-954, September.
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