Improving Charity Accountability: Lessons From the Scottish Experience

McDonnell, Diarmuid

doi:10.1177/0899764017692039

Cited by 10 publications

(5 citation statements)

References 48 publications

(68 reference statements)

Supporting

Mentioning

Contrasting

Order By: Relevance

“…The literature does, however, raise concerns that various regulatory accountability developments seem to reflect a market-based view of the NPO environment, rather than one which delivers new accountabilities (Harrow, 2006;McDonnell, 2017;Morgan & Fletcher, 2013). For example Connolly, Hyndman, and McConville (2013b) explore the use of conversion ratios as a measure of efficiency.…”

Section: Studies Examining Regulatory Compliancementioning

confidence: 99%

Accountability and legitimacy of non‐profit organisations: Challenging the current status quo and identifying avenues for future research

Yasmin

Ghafran

2021

Financ Acc Manag

View full text Add to dashboard Cite

Issues of accountability, legitimacy and trust have remained at the forefront of debate surrounding non-profit organisations and their activities. The purpose of this study is to review the literature on non-profit accountability from the lens of organisational legitimacy. Specifically, we ask what we can learn from the literature on non-profit organisation (NPO) accountability and consider what further work needs to be done to strengthen NPO legitimacy. We attempt to go beyond mere gap-spotting and seek to challenge the current status quo within this body of literature.

show abstract

Section: Studies Examining Regulatory Compliancementioning

confidence: 99%

Accountability and legitimacy of non‐profit organisations: Challenging the current status quo and identifying avenues for future research

Yasmin

Ghafran

2021

Financ Acc Manag

View full text Add to dashboard Cite

show abstract

“…• Stricter enforcement increases regulatory complexity further and triggers the development of more complex non-profit structures (Kerlin & Reid, 2010) leading to accountability concerns (McDonnell, 2017).…”

Section: Enabler 34mentioning

confidence: 99%

When Tax-Exempt Nonprofits Detract Value from Society

Gamble

Muñoz

2022

AMP

View full text Add to dashboard Cite

Nonprofits receive tax exemptions in return for social value creation and delivery. While the outcomes of these tax exemptions are often positive, there are value detracting situations in which the cost of granting the tax exemption is likely to exceed its benefits. To date, explanations for these value detracting situations remain scattered and discipline centric.Therefore, the purpose of this paper is to clarify the conditions under which tax-exempt nonprofits detract value from society. We survey fifteen years of tax-exempt nonprofit scholarship, across nine disciplines, and identify three value detracting conditions: policymaking and regulation intemperance, nonprofit management and governance distraction, and detection and prosecution inconsistencies. These three conditions interact and reinforce each other, compounding the value destruction to society. Overall, our findings offer important policy insights regarding the unintended consequences of tax exemptions and our framework can be used to identify negative return situations.

show abstract

“…Finally, regulation can be an expensive way of increasing public trust, with Bekkers (2003) finding no clear link between increased regulation and increased trust in charities. Similarly, McDonnell (2017), in a longitudinal study of Scottish charities, found no link between the presence of regulator‐defined accountability concerns (e.g., possible failure to apply funds for charitable purposes) and negative organizational outcomes such as dissolution or misconduct.…”

Section: Theorymentioning

confidence: 99%

Incentivizing Regulatory Participation: Effectiveness of a Fundraising Levy

Rutherford

McDonnell

Hogg

2020

Public Administration Review

Self Cite

View full text Add to dashboard Cite

In the absence of a statutory instrument to enforce payment of a regulatory fee, regulators must rely on a combination of “carrots” and “sticks” to encourage financial contributions by the organizations they oversee. In contrast to studies of public funding of nonprofits, this article empirically evaluates the effectiveness of a government policy to rely on nonprofit funding of statutory regulation. The authors exploit a sharp discontinuity in the eligibility threshold for charities contributing to the new Fundraising Regulator in England and Wales to estimate a causal effect of the levy on participation. The article shows that the regulator's threat to “name and shame” was effective at incentivizing regulatory participation and generating income, but it raises some concerns about the long‐term viability of this approach. The results are significant at a time when many jurisdictions are considering how best to fund the regulation of nonprofits.

show abstract

Improving Charity Accountability: Lessons From the Scottish Experience

Cited by 10 publications

References 48 publications

Accountability and legitimacy of non‐profit organisations: Challenging the current status quo and identifying avenues for future research

Accountability and legitimacy of non‐profit organisations: Challenging the current status quo and identifying avenues for future research

When Tax-Exempt Nonprofits Detract Value from Society

Incentivizing Regulatory Participation: Effectiveness of a Fundraising Levy

Contact Info

Product

Resources

About