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Original Articles

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

Keep up to date with the latest research on this topic with citation updates for this article.

Read on this site (7)

Carl Evans & Sarah-Louise Weller. (2023) Value-for-money and the small charity. Public Money & Management 43:8, pages 802-810.
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Darren Harder & Caren Brenda Scheepers. (2023) Impact investment: Multiple stakeholders’ measurement of financial and social benefits. Development Southern Africa 40:3, pages 653-674.
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Antonius Sumarwan, Belinda Luke & Craig Furneaux. (2022) Managing the Regulatory Space: Examining Credit Union Accountability to Government in a Lightly Regulated Context. Social and Environmental Accountability Journal 42:3, pages 140-159.
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Lu Jiao, Graeme Harrison & Jinhua Chen. (2022) Cultural transition and organizational performance: the non-profit context. Public Money & Management 42:6, pages 442-451.
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Cherrie Yang & Deryl Northcott. (2019) Together we measure: Improving public service outcomes via the co-production of performance measurement. Public Money & Management 39:4, pages 253-261.
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Mohammed Mohi Uddin & Ataur Rahman Belal. (2019) Donors’ influence strategies and beneficiary accountability: an NGO case study. Accounting Forum 43:1, pages 113-134.
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Noel Hyndman. (2017) Editorial: The charity sector— changing times, changing challenges. Public Money & Management 37:3, pages 149-153.
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Articles from other publishers (26)

Sarah N. Willey & Christopher J. Owen. (2022) Ethics of Care as a theory of normative fundraising ethics. Journal of Philanthropy and Marketing 28:4.
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Kylie L. Kingston, Belinda Luke, Craig Furneaux & Lyn Alderman. (2023) Examining the re-territorialisation of beneficiary accountability: Digitising nonprofit services in response to COVID-19. The British Accounting Review 55:5, pages 101199.
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Frank Conaty & Geraldine Robbins. (2023) Accountability logics in disability service NPOs – Incorporating the role of service user advocacy in accountability and management control systems. Accounting, Auditing & Accountability Journal 36:4, pages 1110-1136.
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Dominic Cyr, Suzanne Landry & Anne Fortin. (2022) Financial Disclosure Management by Charitable Organisations: A Conceptual and Operational Framework. Australian Accounting Review 33:1, pages 46-65.
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Vien Chu & Belinda Luke. (2021) NPO Web-Based Accountability: How Can We Know If NPOs Are Doing Good Things?. Nonprofit and Voluntary Sector Quarterly 52:1, pages 75-105.
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Hedy Jiaying Huang. (2022) A contingency-based accountability and governance framework for the non-profit sector in the post-COVID-19 era. Pacific Accounting Review 35:1, pages 50-65.
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Elena Urquía-Grande, Raquel Pérez Estébanez & Francisco José Alcaraz-Quiles. (2022) Impact of Non-Profit Organizations’ Accountability: Empirical evidence from the democratic Republic of Congo. World Development Perspectives 28, pages 100462.
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Kylie L. Kingston, Belinda Luke, Craig Furneaux & Lyn Alderman. (2021) A Reflection on Critical Methodology: Accountability and Beneficiary Participative Evaluation in Third Sector Research. VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations 33:6, pages 1148-1155.
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Alexandra Kate Williamson, Kylie L. Kingston & Linda Bennison. (2022) Similar or Different? Downward Accountability Across Civil Society Organisational Forms. VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations 33:5, pages 1002-1014.
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Daniela Grieco & Francesco Bripi. (2022) Participation of charity beneficiaries. Journal of Economic Behavior & Organization 199, pages 1-17.
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Vien Chu & Belinda Luke. (2021) “Felt responsibility”: a mediator for balancing NGOs’ upward and downward accountability. Journal of Accounting & Organizational Change 18:2, pages 260-285.
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Graeme Harrison, Lu Jiao & Jinhua Chen. (2021) Performance measurement systems and client performance in fee‐generating not‐for‐profit human service organisations. Accounting & Finance 62:1, pages 931-957.
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Ronny Patz, Svanhildur Thorvaldsdottir & Klaus H Goetz. (2022) Accountability and Affective Styles in Administrative Reporting: The Case of UNRWA, 1951–2020. Journal of Public Administration Research and Theory 32:1, pages 111-129.
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Svanhildur Thorvaldsdottir & Ronny Patz. (2021) Explaining sentiment shifts in UN system annual reporting: a longitudinal comparison of UNHCR, UNRWA and IOM. International Review of Administrative Sciences 87:4, pages 794-812.
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Noel Hyndman, Mariannuziata Liguori & Donal McKillop. (2021) Many stones can form an arch, singly none: (Re‐)establishing trust in charities. Financial Accountability & Management 37:4, pages 385-398.
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Ali FitzGibbon. (2021) Non‐profit theatre managers as multi‐stakeholder managers: The plate‐spinning of accountability. Financial Accountability & Management 37:4, pages 440-459.
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David Yates, Ataur Rahman Belal, Florian Gebreiter & Alan Lowe. (2021) Trust, accountability and ‘the Other’ within the charitable context: U.K. service clubs and grant‐making activity. Financial Accountability & Management 37:4, pages 419-439.
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Sofia Yasmin & Chaudhry Ghafran. (2021) Accountability and legitimacy of non‐profit organisations: Challenging the current status quo and identifying avenues for future research. Financial Accountability & Management 37:4, pages 399-418.
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Riadh Chbili & Lassâad Lakhal. (2021) Founders, external funders, and governance models of newly founded nonprofit social service organizations: Evidence from the Sahel region of Tunisia. Revue internationale de psychosociologie et de gestion des comportements organisationnels Vol. XXVII:70, pages 83-106.
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Lu Jiao. (2020) Multifaceted not‐for‐profit accountability: Its measurement, cultural context, and impact on perceived social performance. Financial Accountability & Management 37:3, pages 303-322.
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Alexandra Williamson & Belinda Luke. (2021) Exploring the accountability and organizational identity of public philanthropic foundations. International Journal of Management Reviews 23:3, pages 394-410.
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Vien Chu & Belinda Luke. (2021) Understanding success in micro‐enterprise development: Dimensions and misconceptions. Public Administration and Development 41:2, pages 63-78.
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I. I. Okwuosa. 2020. Environmentalism and NGO Accountability. Environmentalism and NGO Accountability 55 81 .
Jinhua Chen, Maria Cadiz Dyball & Graeme Harrison. (2019) Stakeholder salience and accountability mechanisms in not‐for‐profit service delivery organizations. Financial Accountability & Management 36:1, pages 50-72.
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Lu Jiao, Graeme Harrison & Jinhua Chen. (2019) The effect of stakeholder culture on managers’ perceptions of stakeholder attributes in Australian not‐for‐profit organizations. Australian Journal of Public Administration.
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KooChungOk. (2018) A Study on the Financial Reporting of Cooperatives: Focusing on Social Cooperatives. Cooperative Management Review 49:null, pages 29-53.
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