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
Date Written: 2005
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: Suggested Citation