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Accountability, governance and performance in UK charities

Author

Listed:
  • Giulia Bellante
  • Laura Berardi
  • Silke Machold
  • Eugenia Nissi
  • Michele A. Rea

Abstract

The 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.

Suggested Citation

  • Giulia Bellante & Laura Berardi & Silke Machold & Eugenia Nissi & Michele A. Rea, 2018. "Accountability, governance and performance in UK charities," International Journal of Business Performance Management, Inderscience Enterprises Ltd, vol. 19(1), pages 55-74.
    • Handle: RePEc:ids:ijbpma:v:19:y:2018:i:1:p:55-74
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    Cited by:

    1. Patrizia Gazzola & Stefano Amelio & Daniele Grechi & Fragkoulis Papagiannis, 2021. "NPO Funding in Italy: The Role and the Contribution of Corporate Governance," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(12), pages 1-1, July.

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