Accountability via Financial Disclosures

Author:

Ghoorah Ushi1

Affiliation:

1. Western Sydney University, Australia

Abstract

Social economy sector (SES) organizations are dependent on their funders and, similar to non-profit organizations, are vulnerable to the risk of mission drift as well as to concerns about the extent to which they are accountable for their fund flows. This chapter explores the general public's perceptions of the relative importance of specific financial disclosures which the public believes SES organizations should publish as part of their provision of accountability. Using a survey questionnaire administered to a sample of 400 Australian individuals, the chapter observes that the public perceives financial disclosures relating to sources of funds, mission-related expenses, and the financial sustainability of SES organizations as important. It is recommended that SES organizations cater to the general public's information needs as a way of improving their accountability, reducing information asymmetry, and eventually increasing general trust and confidence in their operations.

Publisher

IGI Global

Reference63 articles.

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