Abstract
Accounting in the UK charity sector has changed massively over the past 25 years, with various stakeholders influencing what has occurred. Using insights from stakeholder theory, and interviews with a number of key actors, this article focuses on the influence of one definitive stakeholder—government—in developing a regime of quality accounting and reporting in the sector. In particular, the evolution of the Statement of Recommended Practice (SORP) for charities is explored. It is argued that a much tighter and more meaningful regime of accounting and reporting has been encouraged by government, among other stakeholders, and this has led to a more accountable and healthier charitable sector.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
