Governance without boards: the Quakers

Abstract

Purpose

Boards are a central feature in any discussion of corporate governance. Following the adoption of corporate governance principles in the public sector and the non‐profit sector, boards have become a central feature of these entities too. The purpose of this paper is to explore the impact of the adoption of the Charities Act 2006 on the governance structure of the Quakers and on its organisational life.

Design/methodology/approach

The paper adopts an ethnographic approach, using a case study of the Quakers to show the effects of the Charities Act 2006 on the governance structure of a religious charity.

Findings

It is argued that the Quakers have had to transform a governance structure developed to support their beliefs and practices focussed on socializing forms of accountability to one emphasising individualizing forms of accountability.

Originality/value

This study highlights the lack of debate on the adoption of corporate governance structures to non‐profit entities through a case study. The findings also show that the Charities Act 2006 has an impact on charities beyond financial accountability.

Citation

Velayutham, S. (2013), "Governance without boards: the Quakers", Corporate Governance, Vol. 13 No. 3, pp. 223-235. https://doi.org/10.1108/CG-12-2010-0105