Research in Charity Accounting and Reporting: A Fertile Field for Exploration

Abstract

Although the charity sectors in the United Kingdom (UK) and the Republic of Ireland (RoI) are both substantial in numerical terms and in economic impact, research in the area by accounting and finance academics is limited. Substantial challenges in terms of accounting, accountability andgovernance are faced by the secors as they strive to engage with their stakeholders in meaningful ways. This paper explores some key themes of research in this area that have been central to the authors’ interests over many years and, on the basis of this, and on wider reflection as to the operation and importance of the charity sector in both the UK and the RoI, highlight potentially fruitful future research for accounting and finance academics.