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Lookup NU author(s): Ian Dawson, Dr Alison Dunn
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In the area of not-for-profit organisations the role, scope and desirability of governance is an emerging field. Both in academic literature and in practice the attempts to provide for governance of not-for-profit organisations are currently discrete and disparate. This is set to change with the publication by the National Hub of Expertise in Governance of a Code for organisations within the sector. This article examines the appropriateness of the new Code as a tool of regulation for the not-for-profit sector. In particular it focuses upon the challenges facing codes of practice for not-for-profit organisations, such as the identification of shareholders and organisational vision, and the purposes that such codes could have in the not-for-profit sector. The article concludes that whilst there is much of value in the new Code as a governance and regulatory tool, significant aspects the Code remain unclear; particularly the extent of the Code's constituency and the balance to be struck on the issue of compliance.
Author(s): Dawson I, Dunn A
Publication type: Conference Proceedings (inc. Abstract)
Publication status: Published
Conference Name: Corporate Governance: Joint International Conference of the British Accounting Association Special Interest Groups in Corporate Governance and Public Services Accounting
Year of Conference: 2006
Pages: 33-42
ISSN: 0964-8410
Publisher: Wiley-Blackwell Publishing Ltd.
URL: http://dx.doi.org/10.1111/j.1467-8683.2006.00482.x
DOI: 10.1111/j.1467-8683.2006.00482.x
Library holdings: Search Newcastle University Library for this item
ISBN: 14678683