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| Author: | Kreander, N. Beattie, V. McPhail, K. |
| Title: | Putting our money where their mouth is: Alignment of charitable aims with charity investments - Tensions in policy and practice |
| Journal: | British Accounting Review
2009 : SEP, VOL. 41:3, p. 154-168 |
| Index terms: | investments policy making ethics charities United Kingdom |
| Freeterms: | dissonance values alignment |
| Language: | eng |
| Abstract: | There might be expectations that investment behaviour would be values-driven (henceforth as: v-d.), given the v-d. nature of the mission of most charities (as: chrts.). This paper deals with the ethical (as: ethl.) investment policies and practices of the largest U.K. chrts., exploring how these are aligned with the charitable aims, drawing on accountability, behavioural and managerial perspectives as theoretical lenses. Two distinct research methods are used: responses to a postal questionnaire and follow-up semi-structured interviews with selected chrts. It is indicated that a significant minority of large chrts. do not have a written ethl. investment policy. Chrts. with larger investments, fundraising chrts. and religious chrts. were more likely to have a written ethl. policy. |
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