Accountable to everyone, or to no one? Perspectives on the accountability of Australian private ancillary funds

Williamson, Alexandra Kate (2015) Accountable to everyone, or to no one? Perspectives on the accountability of Australian private ancillary funds. Masters by Research thesis, Queensland University of Technology.


This thesis explores perspectives on the accountability of Private Ancillary Funds (PAFs), a type of Australian endowed philanthropic foundation. Privately established for a public benefit purpose, with limited formal accountability requirements, there are differing and sometimes conflicting perspectives on the nature and scope of PAF accountability. Through in-depth interviews with managers and trustees of 10 PAFs, forms and relationships of PAF accountability are uncovered. Findings reveal accountability for PAFs does not necessarily include public disclosure or transparency. However, engagement with accountability for a PAF results in greater impact and satisfaction for those involved.

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ID Code: 91306
Item Type: QUT Thesis (Masters by Research)
Supervisor: Luke, Belinda & Furneaux, Craig
Keywords: Accountability, Philanthropy, Philanthropic foundations, Private Ancillary Funds, PAFs, Australia, ACNC
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Institution: Queensland University of Technology
Deposited On: 18 Jan 2016 04:12
Last Modified: 18 Jan 2016 04:33

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