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Board of trustees’ functions and accountability as drivers of performance in charities: does reputation matter? / Rebecca Yew and Ummu Kolsome

The board of trustees is an internal mechanism tasked with managing a charity. Irrespective of how the trustees are chosen or designated, they have formal duty for their institutions and should act to its greatest advantage. As voluntary organization, charities’ success is defined by their ach...

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Main Authors: Yew, Rebecca, Kolsome, Ummu
Format: Book Section
Language:English
Published: Faculty of Accountancy 2019
Subjects:
Management. Industrial Management
Organizational behavior. Corporate culture
Online Access:http://ir.uitm.edu.my/id/eprint/44351/1/44351.pdf
http://ir.uitm.edu.my/id/eprint/44351/
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spelling my.uitm.ir.443512021-04-13T01:19:39Z http://ir.uitm.edu.my/id/eprint/44351/ Board of trustees’ functions and accountability as drivers of performance in charities: does reputation matter? / Rebecca Yew and Ummu Kolsome Yew, Rebecca Kolsome, Ummu Management. Industrial Management Organizational behavior. Corporate culture The board of trustees is an internal mechanism tasked with managing a charity. Irrespective of how the trustees are chosen or designated, they have formal duty for their institutions and should act to its greatest advantage. As voluntary organization, charities’ success is defined by their achievement of goals and missions. Hence, the purpose of this research is twofold: to study the relationship between both the boards of trustees’ functions and boards of trustees’ accountability, with the performance of charities; and whether the reputation of charities, mediates the said relationships. Using data from a survey of 73 charities, established to care for disabled people, the aforesaid relationships were empirically studied. The findings provided that the respondents to the survey, who were responsible for managing the charities, perceived significant positive associations, between boards of trustees’ accountability with the charities’ performance. However, the relationship between board of trustees’ function and charities’ performance was positive but not significant. It was interesting to note that they also perceived that the charities’ reputation mediated the said relationships and thus lead to a significant relationships between both the independent variables and the dependent variable. The research is limited by the fact that it is cross-sectional, and focused on charities with a common purpose. Nevertheless, the findings contributed to the body of knowledge in the area of charities’ performance, by testing the research model, in the context of charities in Malaysia; and by incorporating reputation of charities, as a mediator, into the said research model. Faculty of Accountancy 2019 Book Section PeerReviewed text en http://ir.uitm.edu.my/id/eprint/44351/1/44351.pdf Yew, Rebecca and Kolsome, Ummu (2019) Board of trustees’ functions and accountability as drivers of performance in charities: does reputation matter? / Rebecca Yew and Ummu Kolsome. In: ICAM2019 – International Conference on Accounting and Management. Faculty of Accountancy, Universiti Teknologi MARA Puncak Alam, Selangor, p. 130. ISBN 978-967-17038-0-9
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Management. Industrial Management
Organizational behavior. Corporate culture
spellingShingle Management. Industrial Management
Organizational behavior. Corporate culture
Yew, Rebecca
Kolsome, Ummu
Board of trustees’ functions and accountability as drivers of performance in charities: does reputation matter? / Rebecca Yew and Ummu Kolsome
description The board of trustees is an internal mechanism tasked with managing a charity. Irrespective of how the trustees are chosen or designated, they have formal duty for their institutions and should act to its greatest advantage. As voluntary organization, charities’ success is defined by their achievement of goals and missions. Hence, the purpose of this research is twofold: to study the relationship between both the boards of trustees’ functions and boards of trustees’ accountability, with the performance of charities; and whether the reputation of charities, mediates the said relationships. Using data from a survey of 73 charities, established to care for disabled people, the aforesaid relationships were empirically studied. The findings provided that the respondents to the survey, who were responsible for managing the charities, perceived significant positive associations, between boards of trustees’ accountability with the charities’ performance. However, the relationship between board of trustees’ function and charities’ performance was positive but not significant. It was interesting to note that they also perceived that the charities’ reputation mediated the said relationships and thus lead to a significant relationships between both the independent variables and the dependent variable. The research is limited by the fact that it is cross-sectional, and focused on charities with a common purpose. Nevertheless, the findings contributed to the body of knowledge in the area of charities’ performance, by testing the research model, in the context of charities in Malaysia; and by incorporating reputation of charities, as a mediator, into the said research model.
format Book Section
author Yew, Rebecca
Kolsome, Ummu
author_facet Yew, Rebecca
Kolsome, Ummu
author_sort Yew, Rebecca
title Board of trustees’ functions and accountability as drivers of performance in charities: does reputation matter? / Rebecca Yew and Ummu Kolsome
title_short Board of trustees’ functions and accountability as drivers of performance in charities: does reputation matter? / Rebecca Yew and Ummu Kolsome
title_full Board of trustees’ functions and accountability as drivers of performance in charities: does reputation matter? / Rebecca Yew and Ummu Kolsome
title_fullStr Board of trustees’ functions and accountability as drivers of performance in charities: does reputation matter? / Rebecca Yew and Ummu Kolsome
title_full_unstemmed Board of trustees’ functions and accountability as drivers of performance in charities: does reputation matter? / Rebecca Yew and Ummu Kolsome
title_sort board of trustees’ functions and accountability as drivers of performance in charities: does reputation matter? / rebecca yew and ummu kolsome
publisher Faculty of Accountancy
publishDate 2019
url http://ir.uitm.edu.my/id/eprint/44351/1/44351.pdf
http://ir.uitm.edu.my/id/eprint/44351/
_version_ 1696979104900841472
score 13.211869

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