Noel Hyndman
Rationalising externally-driven change: Charities and the exploitation of new-practice requirements
Hyndman, Noel; Liguori, Mariannunziata
Authors
Professor Mariannunziata Liguori mariannunziata.liguori@durham.ac.uk
Professor in Accounting
Abstract
Although legitimacy is critical when attempting to introduce new practices in the nonprofit charity sector, little is known about individual processes of legitimation within such organizations, and how legitimacy emerges and interacts with perceived external pressures. This article investigates how charity organizational actors (using rhetorical arguments) linguistically legitimate/delegitimate new practices as a means of facilitating internal and external legitimacy. The study explores, as an example of organizational change in its early stages, newly-introduced accountability and reporting practices emanating from the current Charity Statement of Recommended Practice in the United Kingdom and Republic of Ireland. The findings show that external regulative and cognitive pressures can be assessed and legitimated as something rational and reasonable in cases where organizational actors perceive the change as “exploitable.” Moreover, they provide evidence of how different interpretations can foster implementation and action (or trigger inaction) and affect the introduction of business-like practices in the nonprofit sector.
Citation
Hyndman, N., & Liguori, M. (2024). Rationalising externally-driven change: Charities and the exploitation of new-practice requirements. Nonprofit and Voluntary Sector Quarterly, 53(5), 1101-1128. https://doi.org/10.1177/08997640231204297
Journal Article Type | Article |
---|---|
Acceptance Date | Sep 8, 2023 |
Online Publication Date | Oct 27, 2023 |
Publication Date | 2024-10 |
Deposit Date | Sep 25, 2023 |
Publicly Available Date | Sep 25, 2023 |
Journal | Nonprofit and Voluntary Sector Quarterly |
Print ISSN | 0899-7640 |
Electronic ISSN | 1552-7395 |
Publisher | SAGE Publications |
Peer Reviewed | Peer Reviewed |
Volume | 53 |
Issue | 5 |
Pages | 1101-1128 |
DOI | https://doi.org/10.1177/08997640231204297 |
Keywords | charities, legitimation strategies, accountability practices, organizational change |
Public URL | https://durham-repository.worktribe.com/output/1747610 |
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Copyright Statement
This article is distributed under the terms of the Creative Commons Attribution 4.0 License (https://creativecommons.org/licenses/by/4.0/) which permits any use, reproduction and distribution of the work without further permission provided the original work is attributed as specified on the SAGE and Open Access page (https://us.sagepub.com/en-us/nam/open-access-at-sage).
Accepted Journal Article
(1.3 Mb)
PDF
Copyright Statement
This contribution has been accepted for publication in Nonprofit and Voluntary Sector Quarterly.
Published Journal Article
(199 Kb)
PDF
Publisher Licence URL
http://creativecommons.org/licenses/by/4.0/
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