Exploring the discharge of e-countability by charities

Ciaran Connolly and Alpa Dhanani

Journal of Applied Accounting Research, 2013, vol. 14, issue 2, 108-126

Abstract: Purpose - – This research explores the use of the internet, a mechanism that provides the opportunity to reach vast audiences efficiently and cost effectively, by United Kingdom (UK) charities to discharge accountability. Design/methodology/approach - – This research combines a content analysis of the web sites of large UK charities and semi-structured interviews with key charity personnel responsible for the formulation and dissemination of information to stakeholders. Findings - – The results indicate that, in most cases, charity web sites, as accountability mechanisms, appear to play a wide role, being directed at both upward and downward stakeholders. However, while the web sites are usually professionally created with appropriate web site presentation and page design, the discharge of fiduciary accountability via the internet is not universal. Research limitations/implications - – This research focuses on large UK charities. This, together with the nature of the items captured by the content analysis checklist and the semi-structured interviews, inevitably affects its generalisability. Practical implications - – Accepting that charities have a duty to account to their stakeholders, and that the input of accounting practitioners is vital in this process, this research extends our understanding of how the internet is employed by charities to fulfil this duty. Originality/value - – The charity sector has grown extensively in size and prominence in recent years and policymakers have come to embrace the role that charities play in societal development. This paper provides a crucial insight into the discharge of accountability by charities through the internet.

Keywords: United Kingdom; Accountability; Charities; Content analysis; Internet (search for similar items in EconPapers)
Date: 2013
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:jaarpp:v:14:y:2013:i:2:p:108-126

DOI: 10.1108/09675421311291874

Access Statistics for this article

Journal of Applied Accounting Research is currently edited by Associate Professor Orthodoxia Kyriacou

More articles in Journal of Applied Accounting Research from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().