Communicated Accountability by Faith-Based Charity Organisations

Sofia Yasmin, Roszaini Haniffa, Mohammad Hudaib

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29 Citations (Scopus)


The issue of communicated accountability is particularly important in Faith-Based Charity Organisations as the donated funds and use of those funds are often meant to fulfil religious obligations for the well-being of society. Integrating Stewart's (1984) ladder of accountability with the Statement of Recommended Practice guidance for charities, this paper examines communicated accountability practices of Muslim and Christian Charity Organisations in England and Wales. Our content analysis results indicate communicated accountability to be generally limited, focusing on providing basic descriptive information rather than judgement-based information. Our interviews with trustees and preparers of Trustee Annual Reports in Muslim Charity Organisations identified the reasons being due to high donor trust and consequently weak demand by stakeholders for the latter type of information, as well as internal organisational issues related to the organisational structure and culture, lack of internal professional expertise and high accountability cost.

Original languageEnglish
Pages (from-to)103-123
Number of pages21
JournalJournal of Business Ethics
Issue number1
Publication statusPublished - Jun 2014


  • Accountability
  • Christian charities
  • Faith-based charity
  • Religious-based charities
  • Muslim charities
  • Non-profit organisations
  • SORP
  • Transparency
  • Trustees report

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