Auditing in the Charity Sector: Why Auditing is Legitimate in the Eye of Donors

慈善部门的审计：为什么审计在捐助者眼中是合法的

• 批准号: 2751762
• 金额: --
• 依托单位: London School of Economics and Political Science
• 依托单位国家: 英国
• 项目类别: Studentship
• 财政年份: 2022
• 资助国家: 英国
• 起止时间: 2022 至 无数据
• 项目状态: 未结题
• 来源: https://gtr.ukri.org/projects?ref=studentship-2751762
• 关键词: Auditing; Charity; Sector; Why; Legitimate

The proposed study aims to investigate how audits in the charity sector create or maintain recognition from donors. Specifically, it will examine how audits gain and maintain legitimacy from large and small donors in the UK, despite the donors' awareness of the limited scope of audited information.Bourdieu's theory would be used to help us understand how audits obtain legitimacy from donors. He integrates the concepts of field, capital and habitus, and explains how actors in certain fields can obtain power through the resources in their possession. Applying this theory, the following research questions are proposed.Research Question 1: What is the status of key actors in the charity sector and what is their relationship? How do these key actors and their interactions influence the process by which audits transform economic, cultural and social capital into symbolic capital?Research Question 2: What capital that auditors have accumulated in their previous field has been transposed to the charity sector? How does the capital influence the conversion to symbolic capital acquired from donors?Research Question 3: In the charity sector, what economic, cultural and social capital has been accumulated by auditors? How can such capital (in)directly become, or negatively influence, the legitimacy (i.e. symbolic capital) of audits in the eye of donors?Research Question 4: What is the habitus of auditors in the charity sector? How does the habitus influence the process by which audits acquire symbolic capital from donors to charities?Archival strategies will be used to provide a thick description and contextualisation of the analysis. The study will review archival records, such as the published audit reports of charities, audit procedural documents released by the Charity Commission.Semi-structured interviews will be used to investigate all research questions.The study will use face-to-face and telephone interviews with approximately 35 participants, including auditors, large and small donors, charity beneficiaries and experienced staff at the Charity Commission and charity organisations.Before agreeing to be interviewed, participants will be informed that the interviews will be reported anonymously to encourage them to be candid.After data collection, thematic analysis will be used, and six phases of this analysis will be followed.

拟议的研究旨在调查慈善部门的审计如何创造或维持捐助者的认可。具体而言，尽管捐助者对有限的审计信息范围有限的认识，但它将研究如何利用大型和小型捐助者获得审计的合法性。Bourdieu的理论将用于帮助我们了解审计如何从捐助者那里获得合法性。他整合了领域，资本和习惯的概念，并解释了某些领域的演员如何通过其拥有的资源获得权力。研究该理论，提出了以下研究问题。研究问题1：关键参与者在慈善部门的状态是什么？他们的关系是什么？这些关键参与者及其互动如何影响审计的过程将经济，文化和社会资本转化为符号资本？研究问题2：审计师在以前的领域中积累了哪些资本已将其转移给慈善机构？资本如何影响从捐助者那里获得的转换为符号资本？研究问题3：在慈善部门，审计师积累了哪些经济，文化和社会资本？这样的资本如何直接成为捐助者眼中审计的合法性（即符号资本）？研究问题4：慈善部门审计师的习惯是什么？习惯如何影响审核从捐助者到慈善机构获得符号资本的过程？将使用档案策略来提供对分析的厚实描述和背景化。该研究将审查档案记录，例如慈善委员会发布的审计程序文档的已发表的审计报告。Semi结构化访谈将用于调查所有研究问题。该研究将使用面对面和电话访谈。在慈善委员会和慈善组织中，有大约35名参与者，包括审计师，大型捐助者，慈善受益人以及经验丰富的员工。在同意接受采访之前，将告知参与者匿名报告采访以鼓励他们坦诚。收集数据后，将使用主题分析，并将遵循该分析的六个阶段。