How can the public trust charities? The role of performance accountability reporting

Cherrie Yang and Deryl Northcott

Accounting and Finance, 2019, vol. 59, issue 3, 1681-1707

Abstract: Charities rely on public trust to exist. However, that trust has diminished, with a perceived lack of accountability seen as a key reason. This study draws on case studies of two New Zealand charities to examine their performance accountability reporting practices and potential implications for public trust. The findings surface the day‐to‐day agency of charity actors in shifting performance accountability practices towards modes of disclosure that are relevant and accessible to the public. This paper contributes to the literature by extending understandings of how charities produce accountability information that can enhance public trust and, thus, support their mission achievement.

Date: 2019
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