Communicated Accountability by Faith-Based Charity Organisations

Yasmin, Sofia; Haniffa, Roszaini; Hudaib, Mohammad

doi:10.1007/s10551-013-1759-2

Cited by 62 publications

(103 citation statements)

References 41 publications

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“…Therefore, each and every human being, as a beneficiary, has a religious (or ethical) duty to take care of all elements of the environment given to them, and restore it for future generations (e.g. Ali et al, 2000;Brammer et al, 2007;Mele, 2009;Schouten et al, 2014;Sidani and Al Ariss, 2015;Yasmin et al, 2014).…”

Section: Resultsmentioning

confidence: 99%

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Qur’anic Ethics for Environmental Responsibility: Implications for Business Practice

2016

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Section: Resultsmentioning

confidence: 99%

“…It is argued that human responsibility to God implies and entails human responsibility to the communities (Yasmin et al, 2014). Islam requires individuals (and in turn organisations) to be environmentally responsible to others in the nature and its elements.…”

Section: Resultsmentioning

confidence: 99%

Qur’anic Ethics for Environmental Responsibility: Implications for Business Practice

2016

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“…In a context of need for increasing public trust and confidence toward charities (Hind, 2011;Yasmin, Haniffa, & Hudaib, 2014), a number of general trends and transversal issues could be raised regarding information exchanges related to grantmaking foundations.…”

Section: Trends and Crosscutting Issues Regarding Information Flowmentioning

confidence: 99%

Understanding Information Exchanges and Reporting by Grantmaking Foundations

Brouard

Glass²

2018

CJNSER

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ASTRACTInformation and reporting issues are more present than ever in a context of accountability pressures on nonprofits and foundations. This conceptual article explores the information flows between the stakeholders in the philanthropic ecosystem and examines four broad types of reporting: tax and regulatory, financial, social, and grants reporting. Tax and regulatory reporting includes the general requirements imposed on charities and specific requirements imposed on Canadian foundations by the Income Tax Act. Financial reporting refers to financial statements and other financial information. Social reporting refers to information shared about foundations' activities, non-financial performance, and impacts. Grant reporting refers to information requests and disclosure between foundations and grantees, and information about grants shared with other stakeholders. The article provides an analysis framework to examine the grantmaking foundations' ecosystem and identify key trends and challenges regarding information exchanges. RÉSUMÉ

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“…Recent years have seen a sustained level of scholarly engagement with issues relating to accountability in a variety of settings, including government and the public sector (Mulgan 2003;Laegreid and Neby 2016), non-governmental organizations (Fassin 2009), the corporate sector (Reynolds and Yuthas 2008;Meng et al 2013), and religious organizations (Yasmin et al 2014). Examination of the nature and effectiveness of accountability arrangements in the regulatory context has been more limited , but is of potential significance given major regulatory shifts characterized by the delegation of standard-setting and enforcement functions to independent regulatory agencies (IRAs) in a variety of socially significant regulatory domains (Mattli and Buhte 2005).…”

Section: Introductionmentioning

confidence: 99%

Accountability in an Independent Regulatory Setting: The Use of Impact Assessment in the Regulation of Financial Reporting in the UK

Samsonova-Taddei

Turley

2017

J Bus Ethics

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The growing reliance on non-governmental independent regulators in many social and economic domains, including corporate financial reporting, has brought to the fore concerns over their regulatory accountability. This study looks at one aspect of the regulatory due process-regulatory impact assessment (IA). Drawing on the analytical framework developed by Bovens (Public accountability: a framework for the analysis and assessment of accountability arrangements in the public domain. CONNEX papers, Research Group 2, Democracy and Accountability in the EU, 2006, Eur Law J 13(4): 447-468, 2007), we evaluate the contribution of IA as an instrument for enhancing regulatory accountability in the context of the Financial Reporting Council, an independent regulator for the accountancy profession in the UK. The study's findings suggest that, despite an increasing level of sophistication in the manner in which IA is used within FRC, the contribution of IA to regulatory accountability remains limited. Specifically, there are concerns as to whether IA is used to achieve a transparent and fair regulatory process or simply to maintain an image of good governance and justify policy decisions that would have been made even in the absence of IA.

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Communicated Accountability by Faith-Based Charity Organisations

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Cited by 62 publications

References 41 publications

Qur’anic Ethics for Environmental Responsibility: Implications for Business Practice

Qur’anic Ethics for Environmental Responsibility: Implications for Business Practice

Understanding Information Exchanges and Reporting by Grantmaking Foundations

Accountability in an Independent Regulatory Setting: The Use of Impact Assessment in the Regulation of Financial Reporting in the UK

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