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

Noel Hyndman and Danielle McMahon

Public Money & Management, 2011, vol. 31, issue 3, 167-174

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.

Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:taf:pubmmg:v:31:y:2011:i:3:p:167-174

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DOI: 10.1080/09540962.2011.573226

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