IDEAS home Printed from https://ideas.repec.org/a/bla/corgov/v5y1997i1p29-36.html
   My bibliography  Save this article

Auditing, Accounting and Supervision in the European Charitable Sector

Author

Listed:
  • Paul Palmer

Abstract

In this paper we first describe recent developments which have seen the emergence of a stronger regulatory structure for United Kingdom charities. Secondly, we outline the radical proposal to change the financial accounting practices of charities. These proposals are designed to provide the financial criteria for monitoring and ensuring greater accountability of charities. Finally we question what effect will these changes have had on the rest of the European charitable sector? How different is the ‘British Model’ from other European countries? Will other European States follow the ‘British Model’? Or has the ‘British Model’ lessons it could learn from its partner states? To effect an answer we illustrate from our recent survey the current audit, accounting and supervision practices in the other European Union States with the exception of Greece.

Suggested Citation

  • Paul Palmer, 1997. "Auditing, Accounting and Supervision in the European Charitable Sector," Corporate Governance: An International Review, Wiley Blackwell, vol. 5(1), pages 29-36, January.
    • Handle: RePEc:bla:corgov:v:5:y:1997:i:1:p:29-36
    DOI: 10.1111/1467-8683.00037
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/1467-8683.00037
    Download Restriction: no
    File URL: https://libkey.io/10.1111/1467-8683.00037?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:corgov:v:5:y:1997:i:1:p:29-36. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=0964-8410&site=1 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.