Towards Charity Accountability: Narrowing the gap between provision and needs?

Although charities currently play a rich and varied role in modern society, their continued success is dependent upon the public's trust. With respect to charity accountability, two key questions emerge: to whom is a charity accountable; and what form should that account take? Despite the widespread acceptance that charities should discharge accountability, there is limited knowledge of the relative importance of different stakeholder groups and whether the information currently being disclosed meets their needs. Using extensive document analysis and a survey of stakeholders, this research explores these issues in the context of the top 100 UK fundraising charities. Furthermore, it compares the results with much earlier research to identify changes over time.

UK charity accounting: an exercise in widening stakeholder engagement

Given the economic and social impact of the charity sector in the United Kingdom (UK), the importance of good governance has been recognised as a basis for underpinning effective and ef?cient performance, and for ensuring that charities meet the legitimate aspirations of key stakeholders. A major aspect of this is high-quality accounting and reporting. Over the past 25 years attempts have been made to improve this through the medium of successive, evolving versions of a Statement of Recommended Practice (SORP) for charities. As a foundation for the future review of the SORP (expected to be published in 2015), the SORP Committee undertook its largest ever consultation on an accounting pronouncement. This paper presents the ?ndings of that consultation and, analysing them using stakeholder theory, concludes that this ambitious exercise facilitated much wider stakeholder engagement than had been experienced before and has the potential to legitimise further the SORP.

Components of Shame and Eating Disturbance among Clinical and Non-Clinical Populations

OBJECTIVE: To examine the association between components of shame (characterological, behavioural and bodily) and eating disturbance.

METHOD: This was a cross sectional study of 859 female and 256 male participants from the general population [non-clinical (NCP)] and 167 female participants from an eating disordered population [clinical (CP)] completing the Experience of Shame Scale. The NCP samples also completed the Eating Attitudes Test-26, and the CP samples completed the Eating Disorder Risk Composite of the Eating Disorder Inventory-3. Participants were recruited via schools/colleges, eating disorder charities and the Internet.

RESULTS: Bodily and characterological shame were independently predictive of eating disturbance in female NCP samples (both, p?<?.001); bodily shame was uniquely predictive of eating disturbance for the male NCP (p?<?.05) and female CP samples (p?<?.001).

CONCLUSION: The aetiology of eating disturbance may be different for male and female NCP samples. The male NCP and the female CP samples displayed a similar pathway to eating disturbance. It is important to acknowledge the different components of shame associated with eating disturbance in different populations.

Conversion Ratios, Efficiency and Obfuscation: A Study of the Impact of Changed UK Charity Accounting Requirements on External Stakeholders

Key stakeholders in the UK charity sector have, in recent years, advocated greater accountability for charity performance. Part of that debate has focussed on the use of conversion ratios as indicators of efficiency, with importance to stakeholders being contrasted with charities��� apparent reluctance to report such measures. Whilst, before 2005, conversion ratios could have been computed from financial statements, changes in the UK charity SORP have radically altered the ability of users to do this. This article explores the impact on the visibility of such information through an analysis of the financial statements of large UK charities before and after the 2005 changes. Overall, the findings suggest that, despite the stated intention of increasing transparency in respect of charity costs, the application of the changes has resulted in charities ‘managing’ the numbers and limiting their disclosures, possibly to the detriment of external stakeholders.

Charity accountability in the UK: through the eyes of the donor

Purpose – The purpose of this paper is to explore accountability from the perspective of charity donors.

Design/methodology/approach – The research utilises semi-structured interviews with a range of donors. In addition, it summarises the main findings from key related research (that uses document content analysis and questionnaire surveys) as a basis for better appreciating donor engagement.

Findings – This research offers evidence that while donors are viewed as the key stakeholder to whom a charity should be accountable, the relevance of the information commonly disclosed in formal charity communications is questionable. This is viewed as significant in terms of small dependent donors, although less critical in the case of non-dependent large donors who have power to demand individualised information. However, although all donors do not particularly engage with these formal communications, they are viewed by them as having significance and their production and publication serves as an important legitimising tool in the sector (enhancing trust and reputation).

Research limitations/implications – This research is based on semi-structured interviews with individual small donors and large institutional donors to large UK charities and therefore any generalising of the conclusions beyond large charities, and beyond the UK, should be undertaken with care. In addition, it focuses solely on the perceptions of donors, and other stakeholder groups are also important in this process.

Originality/value – Despite the widespread acceptance that charities have a duty to discharge accountability to their stakeholders, there is limited knowledge of their information needs and whether the performance information currently being disclosed fulfils them. This study provides a unique insight into the perspective of a key stakeholder group (donors) with respect to accountability.

The Art of Refusal: The Experiences of Grant Makers and Grant Seekers

This research project explores the communications’ experiences and practices of
selected grant making and grant seeking organisations, at the point of grant refusal. It was funded by the Charities Aid Foundation, and undertaken through collaboration with the Association of Charitable Foundations (ACF).
The research context is the enhanced competition for funding in which many grant seeking organisations experience the disappointment of refusal; whilst grant makers also face multiple pressures, in responding to grant seekers’ needs. This is an operating environment in which subsequent organisational learning appears demanding.
The aims of the research were to:
- Increase understanding of the communications demands, challenges and
opportunities in giving, receiving and sharing news of grant refusal
- Identify opportunities for organisational learning in these situations, for grant
makers and grant seekers
- Contribute to future practice improvement and development, by drawing on
the reported experiences and practices of participating respondents.

The research focuses on private, formal grant makers (foundations and trusts); and their grant seeking organisational constituencies. It excludes study of public grant makers’ grant refusal processes and those of individuals making personal gifts, direct businesses’ grant making, and grant making by community foundations and by other operating and fundraising charities. A staged research process began in 2008, and field research completed in 2009/2011.

An evaluation of a tiered interrelated intervention to address hazardous/ harmful drinking

In Northern Ireland, alcohol misuse impacts negatively on individual drinkers, families and communities. The ‘Alcohol and You Project’ in the South Eastern Health and Social Care Trust is a funded project providing a range of inter-related services with the Trust and alcohol/drug misuse charities. It includes a self-help interactive website, brief intervention drop in clinics and counseling services. Queen's University Belfast is evaluating the effectiveness of the project to reduce hazardous/ harmful drinking.

The effectiveness, acceptability and cost-effectiveness of psychosocial interventions for maltreated children and adolescents: An evidence synthesis

DESIGN We will address our research objectives by searching the published and unpublished literature and conducting an evidence synthesis of i) studies of the effectiveness of psychosocial interventions provided for children and adolescents who have suffered maltreatment, ii) economic evaluations of these interventions and iii) studies of their acceptability to children, adolescents and their carers. SEARCH STRATEGY: Evidence will be identified via electronic databases for health and allied health literature, social sciences and social welfare, education and other evidence based depositories, and economic databases. We will identify material generated by user-led,voluntary sector enquiry by searching the internet and browsing the websites of relevant UK government departments and charities. Additionally, studies will be identified via the bibliographies of retrieved articles/reviews; targeted author searches; forward citation searching. We will also use our extensive professional networks, and our planned consultations with key stakeholders and our study steering committee. Databases will be searched from inception to time of search. REVIEW STRATEGY Inclusion criteria: 1) Infants, children or adolescents who have experienced maltreatment between the ages of 0 17 years. 2) All psychosocial interventions available for maltreated children and adolescents, by any provider and in any setting, aiming to address the sequelae of any form of maltreatment, including fabricated illness. 3) For synthesis of evidence of effectiveness: all controlled studies in which psychosocial interventions are compared with no-treatment, treatment as usual, waitlist or other-treated controls. For a synthesis of evidence of acceptability we will include any design that asks participants for their views or provides data on non-participation. For decision-analytic modelling we may include uncontrolled studies. Primary and secondary outcomes will be confirmed in consultation with stakeholders. Provisional primary outcomes are psychological distress/mental health (particularly PTSD, depression and anxiety, self-harm); ii) behaviour; iii) social functioning; iv) cognitive / academic attainment, v) quality of life, and vi) costs. After studies that meet the inclusion criteria have been identified (independently by two reviewers), data will be extracted and risk of bias (RoB) assessed (independently by two reviewers) using the Cochrane Collaboration RoB Tool (effectiveness), quality hierarchies of data sources for economic analyses (cost-effectiveness) and the CASP tool for qualitative research (acceptability). Where interventions are similar and appropriate data are available (or can be obtained) evidence synthesis will be performed to pool the results. Where possible, we will explore the extent to which age, maltreatment history (including whether intra- or extra-familial), time since maltreatment, care setting (family / out-of-home care including foster care/residential), care history, and characteristics of intervention (type, setting, provider, duration) moderate the effects of psychosocial interventions. A synthesis of acceptability data will be undertaken, using a narrative approach to synthesis. A decision-analytic model will be constructed to compare the expected cost-effectiveness of the different types of intervention identified in the systematic review. We will also conduct a Value of information analysis if the data permit. EXPECTED OUTPUTS: A synthesis of the effectiveness and cost effectiveness of psychosocial interventions for maltreated children (taking into account age, maltreatment profile and setting) and their acceptability to key stakeholders.

Social tourism: a potential policy to reduce social exclusion?

Social tourism is often presented by charities and governmental organisations as a potential means to counter social exclusion. It has more specifically been linked to potential benefits such as improvements in family relations, a more pro-active attitude to life, an improvement in the academic performance of children etc. Even though this argument is often used when promoting social tourism, there is very little research evidence that supports these claims. This research concentrates on visitor-related social tourism for low-income groups, and the effects a social holiday can have on the daily lives of the families who are offered these holidays. The paper reports on qualitative two-stage research that has been conducted with participants of social holidays in the UK and their welfare agents. It will present findings as to how far holidays can assist with the integration of socially excluded, and this on different levels: family relations, parenting, pro-social attitudes, mental and physical health and community involvement are examples of categories used to measure change. Different types of holidays will also be compared to analyse the merits and limitations of each type (individual family holidays versus group holidays).

St. Catharines and District Council of Women fonds

The St. Catharines and District Council of Women was founded in 1918 and elected as its first president, Mary Malcolmson. In 1910 Mrs. Malcolmson founded North America’s first Girl Guide Association in St. Catharines. The aim of the organization was to work for the betterment of conditions pertaining to the family, community and state. The Council is an umbrella group for various women’s organizations in the area and functions at the provincial, national and international levels and is associated with the United Nations. In the early years the National Council brought in the Victorian Order of Nurses (VON) and started the Women’s Canadian Club. The St. Catharines Council initiated Child Welfare Centres in local churches that grew into the Well Baby Clinics. Women were encouraged to take political office and join committees with much success. In 1929, “Shop at Home” exhibition became an annual event highlighting the services of local merchants. Money raised by the Council was donated to local charities and in 1930 the Council assisted the local Armenian community in building the first Armenian Church in Canada. In 1932 the Council started the Maternal Welfare programme in which Mothers’ Meetings were held weekly with various speakers from the Public Health Department. In 1975 to celebrate International Women’s Year and the 1976 Centennial of the City of St. Catharines, the group sponsored the book Women of Action, 1876-1976, written by two of its members, Lily M. Bell and Kathleen E. Bray. Some time after 1976 the name of the organization changed from St. Catharines Local Council of Women to St. Catharines and District Council of Women. Today the organization functions as an advocacy and educational group.

DONATION DECISIONS: THE ROLES OF FINANCIAL AND EMOTIONAL INFORMATION

This paper investigates the impact of personal affinity toward a charity and information regarding financial management of potential recipient charitable organizations on decisions to donate. Using an experiment, the study examines how personal donation decisions differ from corporate donation decisions made by managers and how the emotional intelligence of donors affects donation decisions. The results indicate that threshold and financial information on charities assembled by the Better Business Bureau, a charity rating agency, made a significant impact on corporate donation decisions. The study also shows that emotional intelligence plays an important role that aids both individual donors and managers to regulate their donation decisions.

Marketing of Library Services in an Academic Environment

Marketing of information services is now an important goal of librarians all over the ~orld t? attract mor~ users to the libr~ry. thereby promoting user satisfaction. Marketing IS considered ~s ~n Integr~1 part of libraries and information centres mainly due to the developments In information t.echnology, information explosion, and declining library budgets. Kotler defines marketing as the "analysis, planning, implementation and control o~ carefully formulated programs designed to bring about voluntary exchanges of values WIth target markets fo~ the ~~rpos~ of~chievingorganizational objectives". Organizations suc.h as museums, unrversittes, libraries, and charities need to market their causes and their products to gain. political and social support as well as economic support (Kotler, 1995). In the marketing world people are now migrating from the traditional Four P ~lodelto th~ S~VE mode! (Alt~ns~n, 2013). According to the SAVE model, marketing III an orgarusanon must grve pnonty to 'Solutions' instead of the features or functions of~he.'Product" Similarily it is to focus on 'Access', instead of ,Place'; 'Value' instead of Price" so that the benefits are more stressed, rather than production costs. Instead of :Proliloti.on', marketi~g has. to conc~ntrate on 'Educating' the customers, providing lJlfo~mahol~ about t~eJr specific req~lrements, instead of relying on advertising, public rel~tlons, direct selling etc. From a library point ofview, to ensure maximum utilization of library ~ervices there is an increasing need for definite marketing plans to exploit the techn.ologlcal dcvelop",len~s so ~s to entice the users. By anticipating their changing needs and ~y co.mmulllcatl~g WIth them it should be possible to devise strategies to present various library services and products in a perceptive style.

L'hospital de Santa Caterina de Girona: un model de racionalització de la caritat (de mitjan segle XIV al segle XV)

Es presenta el dibuix d’un centre assistencial que ha crescut i canviat amb la seva ciutat: ahir a la vora de l’Onyar, avui a tocar de la Gran Via i demà a Salt, l’hospital encara es mostra lligat a les necessitats socials d’aquells qui li donen raó de ser, els ciutadans