Qualitative Research in Accounting & Management: Volume 10 Issue 3/4

Measuring performance in the third sector

Carolyn Cordery, Rowena Sinclair

The purpose of this paper is to set the scene for this special issue by synthesising the vast array of literature on performance measurement to examine what constitutes…

Towards a definition of performance for religious organizations and beyond: A case of Benedictine abbeys

Silvia Payer-Langthaler, Martin R.W. Hiebl

– This paper aims to analyze how performance may be defined in the context of a religious organization. The authors do so by studying the case of a Benedictine abbey.

Measurement as legitimacy versus legitimacy of measures: Performance evaluation of social enterprise

Belinda Luke, Jo Barraket, Robyn Eversole

The purpose of this paper is to review the growing emphasis on quantifiable performance measures such as social return on investment (SROI) in third sector organisations  

Charity accountability in the UK: through the eyes of the donor

Ciaran Connolly, Noel Hyndman

– The purpose of this paper is to explore accountability from the perspective of charity donors.

Accounting for volunteer services: a deficiency in accountability

Emma O'Brien, Stuart Tooley

– The purpose of this study is to identify the extent to which not-for-profit (NFP) organisations disclose information on volunteer contributions of services.

Purposes, activities and beneficiaries: Assessing the use of accounting narratives as indicators of third sector performance

Gareth G. Morgan

The purpose of this paper is to outline a method developed for analysis of narrative reporting by charities concerning the carrying out of their aims for public benefit (as…

Performance on the right hand side: Organizational performance as an antecedent to management control

Basil Tucker, Helen Thorne

This paper aims to provide insights into how organizational performance in a prior period may influence the nature of control subsequently used by senior not-for-profit (NFP…

Charity performance reporting: comparing board and executive roles

Phil Saj

The purpose of this study is to compare the use of performance information by board members and executives of a large Australian community service organization in order to…