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The evolution of the UK charity Statement of Recommended Practice: The influence of key stakeholders

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  • Hyndman, Noel
  • McMahon, Danielle

Abstract

Summary In the early 1980s, a landmark study identified significant poor reporting practice in UK charities. As a consequence, a journey was commenced with the aim of improving accounting and reporting as a basis for enhancing accountability by charities. Much of this change has been effected through the publication of evolving Statements of Recommended Practice (SORPs) on accounting and reporting by charities. This paper analyses the evolution of the SORP through time using insights from stakeholder theory, and argues that the key stakeholders influencing the evolving SORP have been government and the accounting profession.

Suggested Citation

  • Hyndman, Noel & McMahon, Danielle, 2010. "The evolution of the UK charity Statement of Recommended Practice: The influence of key stakeholders," European Management Journal, Elsevier, vol. 28(6), pages 455-466, December.
    • Handle: RePEc:eee:eurman:v:28:y:2010:i:6:p:455-466
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    Citations

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    Cited by:

    1. Noel Hyndman & Ray Jones, 2011. "Editorial: Good governance in charities— some key issues," Public Money & Management, Taylor & Francis Journals, vol. 31(3), pages 151-155, May.
    2. Yasmin, Sofia & Ghafran, Chaudhry & Haslam, Jim, 2021. "Centre-staging beneficiaries in charity accountability: Insights from an Islamic post-secular perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 75(C).
    3. Connolly, Ciaran & Hyndman, Noel & McConville, Danielle, 2013. "UK charity accounting: An exercise in widening stakeholder engagement," The British Accounting Review, Elsevier, vol. 45(1), pages 58-69.
    4. Hasan, Rashedul & Siraj, Siti Alawiah, 2017. "Toward Developing a Model of Stakeholder Trust in Waqf Institutions," Islamic Economic Studies, The Islamic Research and Training Institute (IRTI), vol. 25, pages 85-109.
    5. Janet Mack & Gareth G. Morgan & Oonagh B. Breen & Carolyn J. Cordery, 2017. "Financial reporting by charities: a matched case study analysis from four countries," Public Money & Management, Taylor & Francis Journals, vol. 37(3), pages 165-172, April.
    6. Ralph Kober & Janet Lee & Juliana Ng, 2021. "Australian not‐for‐profit sector views on the conceptual framework, accounting standards and accounting information," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 1105-1138, March.
    7. Clerkin, Brendan & Quinn, Martin, 2021. "Institutional agents missing in action?: Management accounting at non-governmental organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).

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    Keywords

    Charities Accounting Reporting;

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