Hegemony, Stakeholder Salience and the Construction of Accountability in the Charity Sector

Victoria University, Wellington, NZ, Centre for Accounting, Governance and Taxation Research Working Paper No. 25

25 Pages Posted: 6 Aug 2008 Last revised: 19 Oct 2014

See all articles by Carolyn J. Cordery

Carolyn J. Cordery

Aston University; Victoria University of Wellington - School of Accounting and Commercial Law

Rachel F. Baskerville

Victoria University of Wellington - School of Accounting and Commercial Law

Date Written: 2005

Abstract

This research reviews the manner in which accountability may be better constructed in the Charities Sector with detailed stakeholder analysis. This combines the adoption of Hayes' (1996) four types of accountability by charities with a hegemonic application of the Mitchell, Agle, and Wood (1997) model of stakeholder salience. In applying these tools to a particular transgression event, it is demonstrated that the lower salience of beneficiaries of a charitable activity in crisis is due to their lack of coercive power through a lack of knowledge. This study illustrates the dynamic, myriad and heterogeneous nature of stakeholders in the notforprofit sector.

Keywords: charity reporting, stakeholder salience, accountability

JEL Classification: M50

Suggested Citation

Cordery, Carolyn J. and Baskerville, Rachel F., Hegemony, Stakeholder Salience and the Construction of Accountability in the Charity Sector (2005). Victoria University, Wellington, NZ, Centre for Accounting, Governance and Taxation Research Working Paper No. 25, Available at SSRN: https://ssrn.com/abstract=1199503 or http://dx.doi.org/10.2139/ssrn.1199503

Carolyn J. Cordery (Contact Author)

Aston University ( email )

Aston Business School
Aston Triangle
Birmingham, B4 7ET
United Kingdom

Victoria University of Wellington - School of Accounting and Commercial Law ( email )

Faculty of Commerce and Administration
PO Box 600
Wellington
New Zealand

Rachel F. Baskerville

Victoria University of Wellington - School of Accounting and Commercial Law ( email )

Faculty of Commerce and Administration
PO Box 600
Wellington
New Zealand
006444636951 (Phone)
006444635076 (Fax)

HOME PAGE: http://www.victoria.ac.nz/sacl/staff/rachel-baskerville.aspx

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