Monday 12 February 2018

Accountability, governance and performance in UK charities

an article by Giulia Bellante, Laura Berardi,Eugenia Nissi and Michele A. Rea (G. D'Annunzio University, Pescara, Italy) and Silke Machold (University of Wolverhampton Business School, UK) published in International Journal of Business Performance Management Volume 19 Number 1 (2018)

Abstract

The aim of this paper is to analyse the relationship between governance characteristics of a sample of 200 UK non-profit organisations (NPOs) and their performance, considered as their ability to collect financial resources. Using a regression analysis, we verify strong positive relationships between the NPOs financial performance and CEO duality and board size.

Further analyses show that if the charities increase their level of accountability through the use of additional voluntary disclosure mechanisms and tools such as the use of social networks, these relationships are confirmed.

The results of our research have implications for policy makers that seek to strengthen governance of NPOs, and for boards and managers of NPOs who wish to develop their organisations’ performance.


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