Krav på redovisning och prestation
En studie om hur en insamlingsorganisation hanterar externa krav
Much attention has been directed to Charity Foundations and how they use the donations given to them. Donators and external organisations put pressure on and evaluate the performance of Charity Foundations. The purpose of this thesis is to increase the understanding of how Charity Foundations handle the pressure from external parties through a qualitative case study of one Swedish Charity Foundation. The most important external factors have been identified and the accountability relationships between each party and the Charity Foundation have been examined. The empirical material was collected through semi-structured interviews and from written sources. Institutional theory, theories of accountability and decoupling theory are presented and used in the analysis. We conclude that the accountability relationships are not functioning to their full extent, which enables the organisation to decouple the internal accounting information from the information requested externally. The study also shows that the Charity Foundation is imitating business rhetoric in order to achieve legitimacy and gain more donators.