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Management Information Needs and Perceptions in Smaller Charities: An Exploratory Study
Author(s) -
Harrow Jenny,
Palmer Paul,
Vincent Jeremy
Publication year - 1999
Publication title -
financial accountability and management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.661
H-Index - 44
eISSN - 1468-0408
pISSN - 0267-4424
DOI - 10.1111/1468-0408.00079
Subject(s) - perception , exploratory research , public relations , quality (philosophy) , business , psychology , sociology , political science , social science , philosophy , epistemology , neuroscience
This article explores the extent and nature of management information needs of trustees, as perceived by selected trustees of smaller charities. It links these perceptions to questions concerning charity performance, drawing on assumptions in the literature (often implicit) that the quality of management information can be gauged. Also, that there is a corresponding link between meeting management information needs and improving organisational performance. The research methodology comprised a general pilot study and trustee survey, followed by accounts analysis and in‐depth interviews in selected charities. From this, vignettes of trustees' perceptions were drawn up and case study accounts of three charities' approach to trusteeship, management information handling strategies, and self‐assessment of performance were developed. The study discovered the existence of an ‘expectations gap’between what charity trustees are supposed to do and what they can actually achieve.