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The purpose of this paper is to investigate how trustees of small English registered charities understand and own the reporting and accounting requirements with which their charities must comply.

The research described is a multi-pronged qualitative and inductive study of three small Yorkshire charities as they approve their annual accounts. The case studies are based on observations of trustee meetings and interviews with a range of trustees and their independent examiner or auditor. The use of a practice lens focuses on the behaviours of individuals to understand the sense that they make of their charity’s accounts.

Trustees' understanding of their financial statements is limited; they tend to rely on key individuals who have knowledge. Group responsibility creates a shared way of understanding the financial statements. Treasurers and independent examiners simplify information for the trustees even resorting to corner cutting and rule bending. Narrative reporting is given very little attention. Trustees read their financial statements as a report to them not by them; accountability notwithstanding, thus ownership of their financial statements is conferred not intrinsic.

The findings are drawn from three specific case studies and therefore cannot be generalised, but they offer rich qualitative insights into small charities’ accounting and reporting.

This research provides a unique multi-viewpoint analysis of charity practices, and through its use of a practice lens dives deeper into examining trustees’ understanding and behaviour.

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 required by charity law). It seeks to assess the effectiveness of the method as a means of measuring performance of third sector organisations (TSOs).

The method presented was used for qualitative reviewing and scoring of 1,400 sets of charity reports and accounts from England and Wales on 22 variables, with most variables involving an assessment of narratives on a five-point quality score. Various methods of standardising the scoring between different reviewers and different types of charities are considered.

The method was found to be largely effective in discriminating between charities which had a clear focus on the public benefit requirement and those which did not. However, other factors, such as lack of awareness of the requirements and levels of concern regarding charitable status, appear to have had a substantial impact on reporting practice.

The limitations and uncertainties in converting a qualitative assessment of a narrative into a numerical score are discussed.

The method is likely to be of value for other studies of narrative reporting in financial statements, especially in relation to fulfilment by TSOs of the purposes for which they were established.

The paper contributes both to the understanding of narrative reporting by TSOs and to the development of methodological approaches for such analysis.

The intellectual trajectory of a central figure in contemporary organisation theory – Gareth Morgan – is identified and assessed through a detailed analysis of his published work over the last decade.

For the past decade, sub-post offices (POs) in the UK have been subject to intensive pressures to marketise their business. Actual or threatened closures have led charities to become involved in projects to preserve community post offices. This paper aims to investigate the attitudes of the trustees and staff involved in six charity-backed POs to answer the research question “Do those involved with charity-backed POs prioritise profit generation or community resourcing?”

This research adopted a neo-empiricist stance on the collection and interpretation of data. The authors treated “attitudes” as real phenomena that are subjectively experienced and concretely expressed through activities in an objectively real world. Data were gathered from four or more people in each of six POs by sampling their services and conducting face-to-face interviews. The emphasis was on achieving verstehen – a rich understanding of a specific approach to social enterprise grounded in interpretations of human activity under conditions of naturalistic inquiry.

The authors found that charity-backed POs were focussed on preserving POs as a community resource but articulated this by framing profitability in three distinct ways: as a PO generating a surplus that can be gifted or reallocated to a (parent) charity’s other activities; as an activity that offsets a charity’s fixed costs; or enables or promotes its public benefit aims.

There are few peer-reviewed studies of the potential of sub-POs as sites for social enterprise, and none (that could be located) on the role of charities. In this study, the authors contest Liu and Ko’s view (2014, p. 402) that the key task is “to install market-oriented managerial beliefs and values into the charity retailer’s decision-making”. A counter view is offered that trading can represent a further diversification of the innovations used to support charitable endeavours.

This is the first academic study to confront the complexities of differentiating “profitability” from “profit generation” in charity-backed POs. The subtleties in the articulation of this difference by study participants helped to account for the findings of the study and to make sense of the strong consensus that POs should be seen primarily as a community resource while responding to marketisation pressures.

In this chapter, we examine the current research on how technology is applied to benefit students with emotional and/or behavioral disorders (EBD). First, we describe the iterative yet unpredictable nature of technological innovation to suggest that incremental successes are qualified by the creation of often unforeseen consequences. We then identify commonly used nonelectronic technologies in education to emphasize that the hoped-for advances in electronic technology have failed to deliver on their decades-old promise of educational revolution. We continue with our review of the literature on empirical studies examining how technology is used to support students with EBD. These findings indicate that the research design primarily employed in this field is single-subject. Examples of specific findings include web-based graphic organizers for student writing, virtual self-modeling for targeting student behaviors, and virtual coaching for teachers of students with EBD. We conclude by reviewing how leaders in the field of special education predict the field will change in the future. Overall, with an increased emphasis on research accessibility and practitioner-validated knowledge, and advances in neuroscience and artificial technologies, practitioners may hold a more central role to the creation and dissemination of knowledge.

The premise for this volume is that there is “a need to develop a Handbook that takes scholars and practitioners through the paradigm change going on in the field of management and organizational inquiry.” In their invitation to contributors, the editors suggested we should comment on this transition and inform readers of theoretical and philosophical changes that have occurred in recent times. In this chapter, we attempt to do this by revisiting the influential concept of paradigm from the philosophy of science (Kuhn, 1962, 1970) and explore its relation to recent contributions to postmodern social theory in organizational analysis. In particular, the influential paradigm model of Burrell and Morgan (1979) is revisited through meta-theoretical analysis of the major intellectual movement to emerge in organization theory in recent decades, post-structuralism and more broadly postmodernism. Proposing a retrospective paradigm for this movement we suggest that its research can be characterized as ontologically relativist, epistemologically relationist, and methodologically reflexive; this also represents research that can be termed deconstructionist in its view of human nature. Consequently we demonstrate not only that organizational knowledge stands on meta-theoretical grounds, but also how recent intellectual developments rest on a qualitatively different set of meta-theoretical assumptions than established traditions of agency and structure.

This paper analyses the internal auditor's role from a perspective which emphasises the pluralist nature of organisational life. The internal auditor operates in organisational contexts where norms and values are at best only partially shared, and where the auditor's formal concern for improved efficiency and control of resource use may be viewed with varying degrees of favour. The pluralist nature of organisational life reflects itself in day‐to‐day strains, tensions and conflicts between internal auditors and auditees, which cannot be eliminated through traditional “Human Relations” approaches to organisational problems. There are inherent conflicts between audit and other organisational roles, and also insofar as its modern conception is concerned, within the internal auditor's role itself.

Draws on a consultancy project designed to reduce accident rates in four Danish sugar factories. Presents examples of metaphor use in the project and documents a steady decline in numbers and severity of accidents over time. Hypothesises that the use of metaphors is part of the explanation. Following a multi‐disciplinary review of the literature on metaphors, suggests that they can be harnessed in three ways: as tools for conscious, creative analysis; as ways of creating emotions; and as ways of fostering unconscious learning processes. Suggests that the effect in the sugar project is due to unconscious learning. Explains how this can happen and stresses the most important. Proposes that consultants use images, stories, narratives, and fairy tales to a larger degree and put less weight on formal conceptual learning when change is the issue.