Not-for-Profit Performance Reporting

A Reflection on Methods, Results and Implications for Practice and Regulation

Bibliographic Data

ID12249128
AuthorsDanielle McConville (0000-0001-7947-5700, corresponding author), Carolyn Cordery (0000-0001-9511-7671)
Year2021
Volume33
Issue6
Pages1204-1210
Publication date2021-09-28
Open AccessYes
TypeARTICLE
VenueVoluntas Revista Internacional de Filosofia (JOURNAL)
Journal identifiersISSN: 2179-3786 • E-ISSN: 1573-7888
PublisherSpringer Science+Business Media (PUBLISHER • DE)
DOI10.1007/s11266-021-00411-0
OpenAlexW3202292401
LanguageEN
Citations received5
References cited28

This paper presents a critical analysis of present approaches to studying not-for-profit performance reporting, and implications of research in this area. Focusing on three approaches: content analysis of publicly available performance reporting; quantitative analysis of financial data; and (rarer) mixed/other methods, we consider the impact of these on our knowledge of not-for-profit performance reporting, highlighting gaps and suggesting further research questions and methods. Our analysis demonstrates the important role of regulation in determining the research data available, and the impact of this on research methods. We inter-connect the methods, results and prevailing view of performance reporting in different jurisdictions and argue that this reporting has the potential to influence both charity practices and regulators’ actions. We call for further research in this interesting area. Contribution is made to the methodological literature on not-for-profits, and ongoing international conversations on regulating not-for-profit reporting

Business · Economics · Microeconomics · Not for profit · Profit (economics · Community Development and Social Impact · Nonprofit Sector and Volunteering · Public Policy and Administration Research · Accounting

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