Improving Charity Accountability: Lessons From the Scottish Experience

Abstract

This dataset is for the article: McDonnell, D. (2017) Improving Charity Accountability Lessons: From the Scottish Experience. DOI: https://doi.org/10.1177/0899764017692039. The article examines the relevance and effectiveness of a charity accountability monitoring program in Scotland. The Scottish charity sector is vibrant and growing but the regulatory regime is in flux. Drawing upon a novel panel dataset of 21,322 observations on 5,124 organizations for the period 2007-2013, this study examines charity accountability from the perspective of the regulator and analyzes its attempts to encourage acceptable norms and practices in the sector. The results reveal that a majority of these charities trigger accountability concerns and a minority do so persistently; however, this study finds no link between these concerns and negative organizational outcomes such as public complaints, regulatory intervention, or charity dissolution. The article suggests that Scotland’s regulatory body should collaborate with the charity sector to reconsider the program’s intended impact and priorities, and reflects on alternative indicators of accountability. The study utilises administrative panel data derived from the Scottish Charity Regulator (OSCR) for the period 2007-2013. Charities must submit an annual return form and set of financial accounts for each accounting year. The dataset utilised for this research is constructed from two sources: financial exceptions data and annual returns information. The first data source captures instances where a charity’s annual accounts trigger one or more exception codes; the second source contains detailed organizational and financial attributes of charities.