The accountability information needs of key charity funders

Abstract

Government and philanthropic funders are key charity stakeholders, yet we know little about their accountability information needs. This New Zealand study captures these stakeholders’ perceptions of the background, financial and non-financial performance information they need from charities. It also reveals how, in addition to imposing reporting requirements, these key funders engage in ‘institutional work’ to ensure they receive appropriate accountability information.

Keywords:

• Accountability
• charities
• funders
• information needs
• neo-institutional sociology

Additional information

Notes on contributors

Cherrie Yang

Cherrie Yang is a Lecturer in Accounting in the School of Business, Auckland University of Technology, Auckland, New Zealand.

Deryl Northcott

Deryl Northcott is Professor of Management Accounting in the School of Business, Auckland University of Technology, Auckland, New Zealand.

Rowena Sinclair

Rowena Sinclair is Senior Lecturer in Accounting in the School of Business, Auckland University of Technology, Auckland, New Zealand.