Purpose–The purpose of this paper is to set the scene for this special issue by synthesising
the vast array of literature on performance measurement to examine what constitutes …

This paper presents an exploratory analysis of the emergent reporting practices used by
social entrepreneurs in terms of their institutional settings and strategic objectives. These …

The concept of accountability seems inextricably linked with the view that accounting should
provide information to satisfy the information needs of users. The user-needs model is now …

In 2005, the British parliament passed legislation to make available the first new legal form
of incorporation in over a century: the Community Interest Company (CIC). This initiative …

Purpose The purpose of this paper is to contribute to the literature on management of waqf
institutions by develo** a contingency framework and outlining approaches that can be …

Although charities currently play a rich and varied role in modern society, their continued
success is dependent upon the public's trust. With respect to charity accountability, two key …

The issue of communicated accountability is particularly important in Faith-Based Charity
Organisations as the donated funds and use of those funds are often meant to fulfil religious …

Over the last two decades, nonprofit organizations in the United Kingdom (UK) have faced
increased pressure to measure their activities in order to demonstrate their competency, to …

Given the economic and social impact of the charity sector in the United Kingdom (UK), the
importance of good governance has been recognised as a basis for underpinning effective …

Using stakeholder theory, this paper explores the motivations of charities in discharging
accountability and the interplay of donor and beneficiary accountability needs. It considers …