{"title":"Navigating financial management challenges in the Scottish charity sector: insights and strategic approaches","authors":"Adam Finkel-Gates","doi":"10.1332/20408056y2024d000000021","DOIUrl":null,"url":null,"abstract":"This paper investigates financial management within Scottish charities, emphasising the challenges faced in external scrutiny, comparative financial information, and accounting practices. It employs a survey and a review by the Office of the Scottish Charity Regulator to assess impacts on smaller charities, highlighting issues with transparency and compliance. The study advocates for policy interventions and capacity building to improve sector resilience and transparency, thus enhancing effectiveness and sustainability in the voluntary sector.","PeriodicalId":45084,"journal":{"name":"Voluntary Sector Review","volume":null,"pages":null},"PeriodicalIF":0.8000,"publicationDate":"2024-05-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Voluntary Sector Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1332/20408056y2024d000000021","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"SOCIAL SCIENCES, INTERDISCIPLINARY","Score":null,"Total":0}
引用次数: 0
Abstract
This paper investigates financial management within Scottish charities, emphasising the challenges faced in external scrutiny, comparative financial information, and accounting practices. It employs a survey and a review by the Office of the Scottish Charity Regulator to assess impacts on smaller charities, highlighting issues with transparency and compliance. The study advocates for policy interventions and capacity building to improve sector resilience and transparency, thus enhancing effectiveness and sustainability in the voluntary sector.
期刊介绍：
The journal covers the full range of issues relevant to voluntary sector studies, including: definitional and theoretical debates; management and organisational development; financial and human resources; philanthropy; volunteering and employment; regulation and charity law; service delivery; civic engagement; industry and sub-sector dimensions; relations with other sectors; social enterprise; evaluation and impact. Voluntary Sector Review covers voluntary sector studies from a variety of disciplines, including sociology, social policy, politics, psychology, economics, business studies, social anthropology, philosophy and ethics. The journal includes work from the UK and Europe, and beyond, where cross-national comparisons are illuminating. With dedicated expert policy and practice sections, Voluntary Sector Review also provides an essential forum for the exchange of ideas and new thinking.
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