The challenges of regulatory data: a case study of British charity reserves reporting

IF 0.8 Q3 SOCIAL SCIENCES, INTERDISCIPLINARY

Voluntary Sector Review Pub Date : 2022-11-02 DOI:10.1332/204080521x16606700738158

Helen Abnett, Jameson Bowles, D. Clifford

引用次数: 0

Abstract

Charity reserve levels are widely used as a measure of financial vulnerability, of both individual charitable organisations and the wider sector. This paper assesses the mandated reporting of reserves by a large sample of British charities. We find that many charities are reporting figures that do not match the definition of reserves given by regulatory bodies. We therefore recommend caution when using extant reserves data, and that increased attention should be paid to the preparation of such data.

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监管数据的挑战：英国慈善储备金报告的个案研究

慈善储备水平被广泛用作衡量个人慈善组织和更广泛部门财务脆弱性的指标。本文评估了大量英国慈善机构强制报告储备金的情况。我们发现，许多慈善机构报告的数字与监管机构对准备金的定义不符。因此，我们建议在使用现有储量数据时要谨慎，并应更加注意此类数据的编制。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Voluntary Sector Review SOCIAL SCIENCES, INTERDISCIPLINARY-

CiteScore

2.00

自引率

40.00%

发文量

期刊介绍： The journal covers the full range of issues relevant to voluntary sector studies, including: definitional and theoretical debates; management and organisational development; financial and human resources; philanthropy; volunteering and employment; regulation and charity law; service delivery; civic engagement; industry and sub-sector dimensions; relations with other sectors; social enterprise; evaluation and impact. Voluntary Sector Review covers voluntary sector studies from a variety of disciplines, including sociology, social policy, politics, psychology, economics, business studies, social anthropology, philosophy and ethics. The journal includes work from the UK and Europe, and beyond, where cross-national comparisons are illuminating. With dedicated expert policy and practice sections, Voluntary Sector Review also provides an essential forum for the exchange of ideas and new thinking.