A development agenda, the donor dollar and voluntary failure

How can the public trust charities? The role of performance accountability reporting

“…This finding provides a counterpoint to Sutton et al . 's () case study – in which a charity collapsed because it failed to achieve public support for its change of mission – and reinforces the trust‐building importance of non‐financial and grassroots performance accountability disclosures.…”

“…This finding is interesting to consider alongside the CORSO case detailed by Sutton et al . (), in which that New Zealand charity failed to achieve supporter ‘buy‐in’ for its change of mission and identity and, consequently, collapsed.…”

“…First, the disclosure of non‐financial performance information, particularly related to outcomes, is considered important in shaping charities’ accountability and trust relationships with the public (Sargeant and Lee, ; Sargeant et al ., ; Sutton et al ., ; Rutley and Stephens, ; Hyndman and McKillop, ). In both studied charities, an evolving institutional logic guided actors’ day‐to‐day institutional work towards broadening stakeholder accountability: the consequent move towards non‐financial, outcomes‐based performance reporting was an artefact of this shifting institutional logic.…”

“…For example, a charity whose mission is to assist homeless people is expected to help individuals and provide a public benefit by addressing an issue of general concern (homelessness). If the public lost trust in the charity's ability to achieve that mission, the charity would struggle to engage with prospective beneficiaries and to attract the funders, donors and volunteers needed to support its activities (Sutton et al ., ).…”

Sustainability Perceptions in Romanian Non-Profit Organizations: An Exploratory Study Using Success Factor Analysis

“…• C. Finally, one last perspective discusses NPO sustainability in terms of success or failure [10,31,[75][76][77].…”