The charity: A values-laden institution
Although charitable endeavour has been with us for all time, charities have suffered from archaic or no legislation or regulation, and from a lack of informed accounting and audit attention. The present time is a watershed, with an unprecedented convergence of interest from accountants, auditors, la...
| Main Author: | |
|---|---|
| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
|
| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Proquest
1994
|
| In: |
International journal of value-based management
Year: 1994, Volume: 7, Issue: 2, Pages: 181-202 |
| Further subjects: | B
Interested Party
B Regulatory Body B International Affair B Fraudulent Activity B Audit Attention |
| Online Access: |
Volltext (lizenzpflichtig) |
| Summary: | Although charitable endeavour has been with us for all time, charities have suffered from archaic or no legislation or regulation, and from a lack of informed accounting and audit attention. The present time is a watershed, with an unprecedented convergence of interest from accountants, auditors, lawyers, the state regulatory body, the consumer and the charities themselves., The article provides the historical, political, and legal background, and the contribution of the theologian and economist. The nature of accountability is discussed, as are issues of efficiency and effectiveness, and the incidence of fraudulent activity. Finally, the roles of the various interested parties are outlined, and the way forward in the light of the convergence is suggested. With all the pieces of the jigsaw in place the charity will be enabled, although not guaranteed, to play its full role in national and international affairs. Much will depend on how successfully the charitable sector can adjust to the changes and challenges now facing it. |
|---|---|
| ISSN: | 1572-8528 |
| Contains: | Enthalten in: International journal of value-based management
|
| Persistent identifiers: | DOI: 10.1007/BF00890526 |