Vacant jurisdictions: the accountancy profession and the UK charity sector


Professions enjoy privileged positions and expend efforts to sustain these in public and interprofessional domains. This research investigates a previously vacant and largely uncontested jurisdiction in the UK charity sector that was claimed, maintained and subsequently expanded by the accountancy profession. We find that the dominant involvement of the accountancy profession leads to a charity regulatory framework that centralises the giving of an account. Over time, the accountancy profession advances highly specialised charity accounting and novel disclosures in annual reports. The study contributes to a deeper understanding of professions expanding jurisdiction in the absence of competition. In our conclusions, we scrutinise implications for trust and legitimacy in the UK charity sector, balancing increased information demand on charities with accessibility to users.

Publication DOI:
Divisions: College of Business and Social Sciences > Aston Business School > Accounting
College of Business and Social Sciences > Aston Business School
Additional Information: This is the peer reviewed version of the following article: McConville, D, Henderson, E, Cordery, C. Vacant jurisdictions: The accountancy profession and the UK charity sector. Financial Acc & Man. 2021; 1– 17, which has been published in final form at  This article may be used for non-commercial purposes in accordance With Wiley Terms and Conditions for self-archiving.
Uncontrolled Keywords: charity,institutional work,jurisdiction,professions,Business, Management and Accounting(all),Economics, Econometrics and Finance(all)
Publication ISSN: 1468-0408
Last Modified: 19 Mar 2024 08:20
Date Deposited: 12 Nov 2020 10:19
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Related URLs: https://onlinel ... faam.12279?af=R (Publisher URL)
http://www.scop ... tnerID=8YFLogxK (Scopus URL)
PURE Output Type: Article
Published Date: 2021-08
Published Online Date: 2021-01-27
Accepted Date: 2020-11-10
Authors: McConville, Danielle
Henderson, Elisa
Cordery, Carolyn J. (ORCID Profile 0000-0001-9511-7671)



Version: Accepted Version

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