Gareth G. Morgan's research while affiliated with Sheffield Hallam University and other places
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Publications (32)
All UK charities are required by law to publish annual accounts. This paper investigates the choice faced by smaller charities of whether to use the accruals (the Charities SORP) or receipts and payments (R&P) basis. It contributes to the literature on small charity financial reporting through a study of reporting practice by 90 smaller Scottish ch...
Charities filing accounts with the Charity Commission for England and Wales have been asked since 2014 whether their accounts are qualified. It was found that 96% of charities (£100k–250k income) stating that their accounts were qualified had mis-answered the question. This was explored further with charity personnel and funders supporting small ch...
Financial reporting is an important aspect of not-for-profit organisations’ (NPOs’) discharge of accountability, particularly for donations and funding. Nevertheless, NPO financial reporting lacks a global approach. Drawing on a multi-national study this paper utilises a pattern-matching methodology to capturing institutional logics. We uncover ten...
Financial reporting is an important aspect of not-for-profit organisations’ (NPOs’) accountability. Globally, numerous and varying regimes exist by which jurisdictions regulate NPO financial reporting. This article explores whether NPOs should be required or expected to follow sector-specific international financial reporting standards. We investig...
Charities filing accounts with the Charity Commission for England and Wales have been asked since 2014 whether their accounts are qualified. It was found that 96% of charities (£100k–250k income) stating that their accounts were qualified had mis-answered the question. This was explored further with charity personnel and funders supporting small ch...
Financial reporting is an important aspect of not-for-profit organisations’ (NPOs’) discharge of accountability, particularly for donations and funding. Nevertheless, NPO financial reporting lacks a global approach. Drawing on a multi-national survey attracting more than 600 respondents, this paper utilises a pattern-matching methodology to capturi...
This paper provides empirical evidence which informs contemporary debates on developing international financial reporting standards for not-for-profit organisations (NPOs). Drawing on a global survey with respondents showing experience of NPO reporting in 179 countries, we explore: practice and beliefs about NPO financial reporting internationally;...
This paper analyses financial reporting requirements applicable to charities in four jurisdictions—Australia; England; Ireland; New Zealand—using case study analysis which compares the actual financial statements of four charities operating in the same field and with similar levels of total income. The authors highlight common issues and implicatio...
Research on charity regulation is frequently triggered by charity law developments. However, it is often unclear what impact such research has on policy makers and parliamentarians shaping charity regulation. Both authors of this paper were called to give evidence to the Parliamentary Joint Committee examining the draft Bill that led to the Chariti...
Purpose
For the past decade, sub-post offices (POs) in the UK have been subject to intensive pressures to marketise their business. Actual or threatened closures have led charities to become involved in projects to preserve community post offices. This paper aims to investigate the attitudes of the trustees and staff involved in six charity-backed...
This article contrasts the emergence of two specific incorporated structures for non-profit organizations which came into being more than a century apart. We compare the ability for charities to form as “incorporated societies” under the New Zealand Incorporated Societies Act 1908 (effective from 1909), and to form as “charitable incorporated organ...
The specific legal forms available for charitable organisations have received much less attention by scholars as compared to work on the definition of charity, the boundaries of charitable status and the duties of charity trustees. Under each of the three UK jurisdictions, it could be argued that all charitable property is held on trust (in the sen...
Enlisting or retaining the support of celebrity volunteers is a crucial element in the fundraising and communications strategies for many third sector organisations. But whilst there is a plethora of literature on volunteer motivations, there has been little exploration of the relationships between celebrity volunteers and the charities that they s...
Purpose
– The purpose of this paper is to outline a method developed for analysis of narrative reporting by charities concerning the carrying out of their aims for public benefit (as required by charity law). It seeks to assess the effectiveness of the method as a means of measuring performance of third sector organisations (TSOs).
Design/methodol...
Charitable status is inherently linked in many jurisdictions with the requirement that an entity must be established for public benefit. But, until recently the public benefit principle had relatively little impact on the operations of most established charities. However, in England and Wales, reforms linked to the «Charities Act 2006» led to a new...
Obtaining support from grant-making trusts is a crucial element in the fundraising strategies of many third sector organisations. But while there is an extensive literature on crafting successful grant applications and on the funding policies of trusts, there has been little consideration
of the attitudes of funders and fundees and the impact of th...
The published accounts of charities offer a fruitful data source for voluntary sector researchers. This paper presents a critique of some of the risks associated with charity accounts data. It argues that without proper consideration of these risks, research using charity accounts may offer less certainty than is often assumed. It nevertheless high...
External assurances on published accounts are central to the accountability of charities in the UK. Larger charities (generally those with over £500,000 income) are required to have a professional audit, while smaller charities are allowed an independent examination. An assessment of this regime is offered, drawing on direct analysis of the regulat...
This article explores the impact of charity law and regulation on churches in the period 1993–2009 in the jurisdictions of England and Wales, Scotland, and Northern Ireland. In the past, churches have often escaped the full requirements of charity regulation on issues such as registration, reporting, and accountability to regulators. Many of these...
This article outlines the impact of the charity accounting regime on churches in the various legal jurisdictions of the UK. While churches have charitable status throughout the UK, historically they have not necessarily had to follow the normal requirements for charity financial reporting. But churches are now starting to submit accounts to regulat...
Abstract The recent economic,downturn,experienced,inthe UK and other major economies,has
The Charities Act of 1992 (as re-enacted in 1993, amended in 1994/95 and eventually implemented in 1996) created a statutory framework in England & Wales for the presentation of charity accounts. Two separate regimes of financial reporting were established. Medium and larger charities follow the "Charities SORP" accounting standard (Charity Commiss...
Strategies for fundraising from committed donors in the UK have long placed considerable emphasis on tax‐efficient giving, in particular the use of deeds of covenant and gift aid which enables charities to recover tax paid by the donor and thus increase the value of a donor's gift.
However, recent developments and proposed developments in UK legisl...
One of the central questions in relationship fundraising is how to convert someone who makes a small yearly donation into someone who is a major donor covenanting a substantial part of his/her income.
Drawing on research among 200 major UK fundraising charities, this paper explores how far the issue, of donor commitment is used in mainstream fundra...
The last three years have seen an unprecedented shake-up in the framework of charity law in all three jurisdictions of the United Kingdom, as a result of the Charities and Trustee Investment (Scotland) Act 2005, the Charities Act 2006 (for England and Wales) and the anticipated Charities (Northern Ireland) Order 2007. Within the same period, the Co...
The islands of Britain and Ireland share a common history of charity law dating back to the 1601 Statute of Charitable Uses. However, these islands now comprise four separate legal jurisdictions: (a) England and Wales, (b) Scotland, (c) Northern Ireland (which together comprise the United Kingdom) and (d) the Republic of Ireland. In recent years, a...
Citations
... The focus is particularly critical, as funders and stakeholders rely heavily on the accuracy and transparency of these financial reports for assurance that their resources are being utilised effectively and appropriately (Alsop and Morgan, 2019;Abnett and de Vries, 2022). Any discrepancies or shortcomings in these accounts can severely undermine trust and potentially jeopardise future funding opportunities (Ortega-Rodríguez et al, 2020). ...
... It is found that engaging more closely with beneficiaries allows to better identify and address their needs and creates a sense of ownership, which can lead to more effective programs and collaborations (Cavill & Sohail, 2007). Comprehensive INGO accountability therefore addresses a broader set of stakeholders and is driven by a moral obligation, the need for Andrews, 2014;Boyer & Kolpakov, 2018;Breen et al., 2018;Brown et al., 2012;Cordery & Sim, 2018;Ebrahim, 2003a;Elbers & Schulpen, 2013;Gugerty, 2008b;Jegers, 2008;Jeong & Kearns, 2015;McConville & Cordery, 2018O'Dwyer & Unerman, 2008;Pallas & Guidero, 2016;Sofronova et al., 2014;Thrandardottir & Keating, 2018;Townsend & Townsend, 2004 Tool to gain trust of donors to ensure future funding, and ensure regulatory freedom Goncharenko, 2019;Gutterman, 2014;Hielscher et al., 2017;Prakash & Gugerty, 2010;Van Puyvelde et al., 2012 Tool to demonstrate organizational performance (financial, and non-financial) Cordery et al., 2019;Crack, 2016;Liket & Maas, 2015;McConville & Cordery, 2018;Mitchell, 2013;Schmitz et al., 2012;Traxler et al., 2020 Tool to assess organizational performance (financial, and non-financial) Liket et al., 2014;Prentice, 2016;Sowa et al., 2004 Strategic tool to create organizational effectiveness Brown et al., 2012;Cavill & Sohail, 2007;Crack, 2018;Ebrahim et al., 2017;Ebrahim, 2003b;Harris et al., 2009;Hengevoss, 2023;Hume & Leonard, 2014;Mitchell, 2015 Process of dialogue and negotiation to understand different stakeholders' interests Albrecht, 2019;Benjamin, 2008;Berghmans et al., 2017;Christensen et al., 2009;Coule, 2015;Crack, 2013;Deloffre, 2016;Egels-Zandén et al., 2015;Footitt, 2017;Hengevoss, 2021;Herman & Renz, 2008;Jordan & Van Tuijl, 2000;Kennedy, 2019aKennedy, , 2019bKnapp & Sheep, 2019;Pallas et al., 2015;Williams & Taylor, 2013 Means to ensure organizational legitimacy Beagles, 2022;Hengevoss, 2021;Pallas et al. 2015;Thrandardottir & Keating, 2018 democratization of these organizations, and a strategic interest for the organization. This, in turn, requires a more deliberate approach to accountability. ...
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... Although major developments in accounting and reporting have occurred, the UK still faces several challenges with regards to a lack of accountability. Kemp and Morgan (2019) find that charities, particularly smaller ones, lack training with regards to accounting. Most charity staff struggle to understand and apply key accounting and reporting requirements. ...
... Dalam sudut pandang Akuntansi, telah diterima secara umum bahwa akuntabilitas dan transparansi sebuah organisasi perlu ditunjukkan dengan pertanggungjawaban pelaporan keuangan. Konsep agency theory juga menjadi dasar umum dalam menunjukan hubungan pemilik perusahaan dengan manajer (Breen et al., 2018). Dalam organisasi masjid yang merupakan organisasi non-laba, masyarakat atau jamaah sebagai pemilik sementara pengurus masjid sebagai manajer.Untuk menghindari situasi yang tidak menguntungkan, bentuk transparansi keuangan masjid harus diberi perhatian khusus. ...
... This was the fourth of a series of non-governmental organisation (NGO)-themed workshops held over five years (2017)(2018)(2019)(2020)(2021) where we sought to gather academics and practitioners who could share best practices and new knowledge to advance research on accounting in NGOs. NGOs are complex entities, established for a social purpose, often funded by third parties who do not receive value in return, they are regulated in diverse ways according to concerns about tax benefits and public benefit, and are inherently beset by diverse and often conflicting logics as they seek to make changes in the world around them (Breen & Cordery, 2022;Cordery, Crawford, Breen and Morgan, 2019b;Cordery and Deguchi, 2018). Historically, there was little in the way of accounting-based research to assist these entities and their stakeholders (including public policy makers and regulators) to adequately support and to develop processes Haniffa, 2023). ...
... In recent years, there has been an abundance of research on accountability (Crawford et al., 2018;O'Leary, 2017;Oakes & Young, 2008). A review of the literature reveals that most studies focus on what accountability is and to whom it should be given. ...
... Take the UK for example, a proposed reform consisting of 68 recommendations in England and Wales in 2002 has updated the charity law (Pratten, 2007). However, this light-touch law in charity leads to poor transparency and significant information asymmetry in UK, and thus a stringent approach is highly to be required (Cordery, 2013;Morgan & Morris, 2017). Although the laws of corporate philanthropy become important, the researches about ethical management in developing countries remain scarce (Lee et al., 2014). ...
... Mack et al. (2017) provide a comparative analysis of financial reporting by charities in Australia, England, Ireland, and New Zealand. Their study, while not directly focused on NLP, underscores the complexity and variability in financial reporting practices across jurisdictions. ...
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... Incorporation provides a legal personality for an organisation, limiting individual members' liabilities, and allowing flexibility in organisational structure (Cordery et al, 2016). Commentators have also associated incorporation with being part of the professionalisation of a charity (Russell Cooke, 2020). ...
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... This research received no specific grant from any funding agency in the public, commercial or not-for-profit sectors. , 2008; Morgan, 2015). 4. A relevant historical example is provided by White (1972) who notes that Trade Union growth was limited in England in the eighteenth and nineteenth centuries through the Combination Laws. 5. A small percentage of unincorporated organizations are recognized in New Zealand as quasi-corporations . ...
