Transparency in Reporting on Charities’ Efficiency: A Framework for Analysis

Nonprofit and Voluntary Sector Quarterly, Forthcoming

Posted: 29 Feb 2016

See all articles by Noel Hyndman

Noel Hyndman

Queen's University Belfast

Danielle McConville

Queen's University Belfast

Date Written: February 26, 2016

Abstract

In recent difficult economic times, the efficiency with which a charity spends the funds entrusted to it has become an increasingly important aspect of charitable performance. Transparency on efficiency, including the reporting of relevant measures and information to understand, contextualize, and evaluate such measures, is suggested as important to a range of stakeholders. However, using a novel framework for the analysis of efficiency reporting in the context of transparency and stakeholder theory, this research provides evidence that reporting on efficiency in U.K. charities lacks transparency, both in terms of the extent and manner of disclosure. It is argued that efficiency reporting in U.K. charities is more concerned with legitimizing these organizations rather than providing ethically driven accounts of their efficiency.

Suggested Citation

Hyndman, Noel and McConville, Danielle, Transparency in Reporting on Charities’ Efficiency: A Framework for Analysis (February 26, 2016). Nonprofit and Voluntary Sector Quarterly, Forthcoming. Available at SSRN: https://ssrn.com/abstract=2738587

Noel Hyndman (Contact Author)

Queen's University Belfast ( email )

David Leir Building
Belfast BT7 1NN, BT9 5AG
Ireland

Danielle McConville

Queen's University Belfast ( email )

Riddel Hall
Stranmillis Road
Belfast, BT95EE
Northern Ireland

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