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THE CHARITIES SECTOR IN VICTORIA ‐CHARACTERISTICS AND PUBLIC ACCOUNTABILITY *
Author(s) -
Williams David J.,
Warfe Jennifer R.
Publication year - 1982
Publication title -
accounting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.645
H-Index - 49
eISSN - 1467-629X
pISSN - 0810-5391
DOI - 10.1111/j.1467-629x.1982.tb00130.x
Subject(s) - government (linguistics) , accountability , public sector , administration (probate law) , public administration , product (mathematics) , business , accounting , government sector , public relations , political science , private sector , law , philosophy , linguistics , geometry , mathematics
The paper presents the results of a survey conducted to provide a background paper for the Victorian Government Interdepartmental Working Party on the Administration of Charities. The paper is the first attempt to provide an overview of the size and structure of the charity sector in Victoria. Extrapolated for Australia, the survey shows that charities in 1978 commanded receipts representing approximately 3.56 per cent of Australia's Gross Domestic Product. Difficulties in obtaining data for the study raise questions regarding whether the government presently adequately discharges its responsibilities with regard to controlling the reporting of charities and assessing their performance.