Title: Accountability, governance and performance in UK charities

Authors: Giulia Bellante; Laura Berardi; Silke Machold; Eugenia Nissi; Michele A. Rea

Addresses: Department of Economic Studies, G. D'Annunzio University, Pescara, Italy ' Department of Economic Studies, G. D'Annunzio University, Pescara, Italy ' Management Research Centre, University of Wolverhampton Business School, Wolverhampton, UK ' Department of Economic Studies, G. D'Annunzio University, Pescara, Italy ' Department of Economic Studies, G. D'Annunzio University, Pescara, Italy

Abstract: The aim of this paper is to analyse the relationship between governance characteristics of a sample of 200 UK non-profit organisations (NPOs) and their performance, considered as their ability to collect financial resources. Using a regression analysis, we verify strong positive relationships between the NPOs financial performance and CEO duality and board size. Further analyses show that if the charities increase their level of accountability through the use of additional voluntary disclosure mechanisms and tools such as the use of social networks, these relationships are confirmed. The results of our research have implications for policy makers that seek to strengthen governance of NPOs, and for boards and managers of NPOs who wish to develop their organisations' performance.

Keywords: non-profit; governance; accountability; CEO; board; charities.

DOI: 10.1504/IJBPM.2018.088493

International Journal of Business Performance Management, 2018 Vol.19 No.1, pp.55 - 74

Received: 05 Aug 2016
Accepted: 05 Oct 2016
Published online: 11 Dec 2017 *

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