Purposes, activities and beneficiaries

Gareth G. Morgan

Qualitative Research in Accounting & Management, 2013, vol. 10, issue 3/4, 295-315

Abstract: Purpose - – The purpose of this paper is to outline a method developed for analysis of narrative reporting by charities concerning the carrying out of their aims for public benefit (as required by charity law). It seeks to assess the effectiveness of the method as a means of measuring performance of third sector organisations (TSOs). Design/methodology/approach - – The method presented was used for qualitative reviewing and scoring of 1,400 sets of charity reports and accounts from England and Wales on 22 variables, with most variables involving an assessment of narratives on a five-point quality score. Various methods of standardising the scoring between different reviewers and different types of charities are considered. Findings - – The method was found to be largely effective in discriminating between charities which had a clear focus on the public benefit requirement and those which did not. However, other factors, such as lack of awareness of the requirements and levels of concern regarding charitable status, appear to have had a substantial impact on reporting practice. Research limitations/implications - – The limitations and uncertainties in converting a qualitative assessment of a narrative into a numerical score are discussed. Practical implications - – The method is likely to be of value for other studies of narrative reporting in financial statements, especially in relation to fulfilment by TSOs of the purposes for which they were established. Originality/value - – The paper contributes both to the understanding of narrative reporting by TSOs and to the development of methodological approaches for such analysis.

Keywords: Charities; Non-profit organisations; Narratives reporting; Public benefit; Research methods; Third sector organisations; Third sector performance (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:qrampp:v:10:y:2013:i:3/4:p:295-315

DOI: 10.1108/QRAM-04-2013-0016

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