The donor–beneficiary charity accountability paradox: a tale of two stakeholders

Ciaran Connolly and Noel Hyndman

Public Money & Management, 2017, vol. 37, issue 3, 157-164

Abstract: Using stakeholder theory, this paper explores the motivations of charities in discharging accountability and the interplay of donor and beneficiary accountability needs. It considers the extent to which concentration on one group may disadvantage another. The authors found that stakeholders commonly perceived as more salient, such as donors, cede power and impute saliency to beneficiaries.

Date: 2017
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DOI: 10.1080/09540962.2017.1281629

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