Charity performance reporting, regulatory approaches and standard-setting

  • Danielle McConville, Carolyn Cordery
  • Journal of Accounting and Public Policy, July 2018, Elsevier
  • DOI: 10.1016/j.jaccpubpol.2018.07.004

What type of standards lead to better performance reporting in nonprofits?

What is it about?

We analysed four different countries' approaches to regulating performance reporting in nonprofits (charities). We show the differences in the reports by analysig a small (matched) sample from each country. We argue that new governance approaches will lead to better reporting (i.e. more outcome data, more 'bad news' reported alongside 'good news'). This is evident in the UK and potentially in NZ but not Australia nor the US.

Why is it important?

There are frequent calls for better performance reporting from nonprofits, but there are challenges to such reporting. Also voluntary reporting has been found to be deficient. We show how different regulatory styles bring about different results.


Professor Carolyn J Cordery
Aston University

I particularly enjoyed working with Danielle McConville on this paper and presenting to the JAPP conference which hosted this special issue. It would be good to do a follow up paper once new regulation is bedded in, in NZ.

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The following have contributed to this page: Professor Carolyn J Cordery