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

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.

Keywords:

• Accountability
• beneficiaries
• charities
• donors
• stakeholders

Acknowledgements

The authors want to thank the Certified Accountants Educational Trust for their financial and research support of this research.

Additional information

Notes on contributors

Ciaran Connolly

Ciaran Connolly is Professor of Accounting and Subject Leader in Accounting at Queen’s Management School, Queen’s University Belfast, UK.

Noel Hyndman

Noel Hyndman is Professor of Management Accounting and Director of the Centre for Not-for-Profit and Public Sector Research at Queen’s Management School, Queen’s University Belfast, UK; he has been a member of the UK Charity Commission SORP Committee since 2006.