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Governance codes of practice in the not-for-profit sector

Lookup NU author(s): Ian Dawson, Dr Alison Dunn

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Abstract

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.


Publication metadata

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


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