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Governance Codes of Practice in the Not-for-Profit Sector


  • Ian Dawson

    (Newcastle University.)

  • Alison Dunn

    (Newcastle University.)


In 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.

Suggested Citation

  • Ian Dawson & Alison Dunn, 2006. "Governance Codes of Practice in the Not-for-Profit Sector," Corporate Governance: An International Review, Wiley Blackwell, vol. 14(1), pages 33-42, January.
  • Handle: RePEc:bla:corgov:v:14:y:2006:i:1:p:33-42

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    References listed on IDEAS

    1. Anheier, Helmut K., 2000. "Managing non-profit organisations: towards a new approach," LSE Research Online Documents on Economics 29022, London School of Economics and Political Science, LSE Library.
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    Cited by:

    1. 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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