Bladen, Annie and Decker, Olufemi Sallyanne (2010) Performance measurement and accountability in a British credit union: case study evidence. In: Management Control Association, 8th International Management Control Research Conference, 8 -10 Sep 2010, University of Greenwich, London, UK. (Unpublished)

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Abstract

British credit unions have played a key role in the UK government’s long term approach to widening access to financial services. The changes that have accompanied credit unions’ involvement in the financial inclusion agenda have implications for issues of performance measurement and management control. As credit unions face the potentially conflicting accountability requirements of a diverse set of stakeholders that includes members, partners, funders and regulators, they have to demonstrate how effectively they use resources and create value to meet multiple objectives. This paper adopts a case study approach to examine and evaluate the practices adopted by a large credit union to widen access to financial services and measure social and financial performance. The study finds that the financial inclusion agenda has contributed to a more formal approach to performance measurement. Yet recent efforts to emphasise economic goals as a foundation for achieving social goals and to incorporate this in performance measurement could override considerations of making social performance transparent, leading credit unions to take their social credentials for granted.

Item Type:	Conference or Conference Paper (Paper)
Uncontrolled Keywords:	performance measurement, credit unions, accountability, social performance, financial inclusion,
Subjects:	H Social Sciences > HG Finance
Faculty / School / Research Centre / Research Group:	Faculty of Business > Department of Accounting & Finance
Related URLs:	Organisation
Last Modified:	14 Oct 2016 09:14
URI:	http://gala.gre.ac.uk/id/eprint/5592

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