Abstract:
This research reviews the manner in which accountability may be better constructed in
the Charities Sector with detailed stakeholder analysis. This combines the adoption of
Hayes’ (1996) four types of accountability by charities with a hegemonic application of
the Mitchell, Agle, and Wood (1997) model of stakeholder salience. In applying these
tools to a particular transgression event, it is demonstrated that the lower salience of
beneficiaries of a charitable activity in crisis is due to their lack of coercive power
through a lack of knowledge. This study illustrates the dynamic, myriad and
heterogeneous nature of stakeholders in the not-for-profit
sector.
