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The hand of government in shaping accounting and reporting in the UK charity sector

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  • Noel Hyndman
  • Danielle McMahon

Abstract

Accounting in the UK charity sector has changed massively over the past 25 years, with various stakeholders influencing what has occurred. Using insights from stakeholder theory, and interviews with a number of key actors, this article focuses on the influence of one definitive stakeholder—government—in developing a regime of quality accounting and reporting in the sector. In particular, the evolution of the Statement of Recommended Practice (SORP) for charities is explored. It is argued that a much tighter and more meaningful regime of accounting and reporting has been encouraged by government, among other stakeholders, and this has led to a more accountable and healthier charitable sector.

Suggested Citation

  • Noel Hyndman & Danielle McMahon, 2011. "The hand of government in shaping accounting and reporting in the UK charity sector," Public Money & Management, Taylor & Francis Journals, vol. 31(3), pages 167-174, May.
    • Handle: RePEc:taf:pubmmg:v:31:y:2011:i:3:p:167-174
    DOI: 10.1080/09540962.2011.573226
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    Cited by:

    1. Carolyn J. Cordery & Dalice Sim & Tony Zijl & Gary Monroe, 2017. "Differentiated regulation: the case of charities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(1), pages 131-164, March.
    2. 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.
    3. Sofia Yasmin & Roszaini Haniffa & Mohammad Hudaib, 2014. "Communicated Accountability by Faith-Based Charity Organisations," Journal of Business Ethics, Springer, vol. 122(1), pages 103-123, June.

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