An Exploration of Scottish Charities' Governance and Accountability
This research analyses Scottish charities' annual reports and accounts, examines their processes for governance and accountability, conducts interviews and undertakes a number of case studies to evaluate the awareness and perceptions of governance and accountability in the Scottish charity sector. The research is based on developments following the establishment of the Office of the Scottish Charity Regulator (OSCR) and implementation of the Statement of Recommended Practice (SORP) 2005, issued by the Accounting Standards Board for Great Britain. The findings and recommendations are relevant to charities seeking to identify best practice and improve their own governance proceedures and the charity sector as a whole when planning for the introduction of revised SORPs and other regulatory change.
