...Keith Hooper; Rowena Sinclair; Doris Hui; Kelvin Mataira Purpose Charities are becoming recognised as playing an important part in communities by furthering government's social objectives through increasing support to disadvantaged members of society. As charities multiply in number, it becomes...

... in controls. It concludes with a brief summary of key guideline breakdowns. Originality/value This paper will be of interest to financial administrators in non‐profit organisations. © Emerald Group Publishing Limited 2005 Non‐profit organizations Charities Internal control Internal auditing...

...Paul Palmer; Martin Isaacs; Kenneth D’Silva This paper describes an empirical research study on the first year of compliance by a set of “major” UK charities with the Charity SORP that came into force in 1996 and replaced the previous SORP, which had been recommended since 1988. This new Charity...

...Richard S. Lock With gross income of £16bn and assests of over £35bn the charity sector is an important part of the economy but how efficient is the Charity Commision at regulating its activity? This article studies two high profile investigations performed by the Commision (War on Want and Oxfam...

...Paul Palmer; Gerald Vinten We outline the history of a distinct accounting standard for charities. It charts the development of the first charity SORP and its subsequent failure. The paper explains the development of the current second charity SORP, and reviews three philosophical schools...

...Paul Palmer Charities are now big business in the UK, responsible for delivering major welfare services. The regulatory structure has been improved and a new radical accounting standard has been introduced. Little research, however, has occurred on the number of large charities that have internal...