Accountability of Non Profit Organisations (NPOs) in Singapore's Social Service Sector

These reports are the outcomes of a three-year collaboration between the Chartered Institute of Management Accountants (CIMA) and the Centre for Social Development Asia (CSDA) at the Department of Social Work, Faculty of Arts and Social Sciences, National University of Singapore. There will be three research reports published at the end of the three years.


The Social Service Sector in Singapore - An Exploratory Study on the Financial Characteristics of Institutions of a Public Character (IPCs) in the Social Service Sector

This is a first exploratory study to understand Singapore's social service sector's financial management, administration and practices. The research focused on financial characteristics of 202 voluntary welfare organisations (VWOs) with IPC status in the social service sector. The research project was conducted by the Centre for Social Development Asia (CSDA), and supported by the Chartered Institute of Management Accountants (CIMA).

The findings were presented during the 2nd Townhall Meeting, on 28 October 2015.

Please refer to this research report.


Exploratory Studies on Fundraising Practices - Based on Singapore's Institutions of a Public Character (IPCs) in the Health, Social and Welfare Sectors

This report seeks to examine the fundraising practices of Health, Social and Welfare IPCs in Singapore. It covers Singapore's charity and fundraising landscape, a quantitative research on the disclosure of fundraising practices and a qualitative research on fundraising manpower, fundraising methods, donor engagement, fundraising disclosure and compliance, and fundraising challenges. The findings of the quantitative research are based on 126 IPCs from FY2012 to FY2014, while the findings of the qualitative research are based on 34 IPCs, obtained from five focus groups. Discussions, limitations and future research for each of the two exploratory studies are also covered. Hopefully, it can serve as a resource for the various stakeholders in the nonprofit sector. The research project was conducted by the Centre for Social Development Asia (CSDA), and supported by the Chartered Institute of Management Accountants (CIMA).

The findings were presented during the 4th Townhall Meeting, on 2 November 2016.

Please refer to this research report.


Charity Governance in Singapore

This research project focuses on charity governance. There are three booklets in this series. The first booklet provides an overview as well as the development of charity governance. The second booklet is a qualitative research on how charities implement the Singapore’s Code of Governance for Charities and IPCs, and the challenges they face. The third booklet is an exploratory quantitative study on the disclosure of Board and governance practices of IPCs in Health, and Social and Welfare sectors. The findings from these exploratory studies will hopefully be useful to stakeholders in the social service sector. The research project was conducted by the Centre for Social Development Asia (CSDA), and supported by the Chartered Institute of Management Accountants (CIMA).

The findings were presented during the 6th Townhall Meeting, on 8 November 2017.

Please refer to here for Booklet 1 - An Overview of Charity Governance in Singapore.

Please refer to here for Booklet 2 - Charity Governance in Singapore: Insights from Focus Group Discussions.

Please refer to here for Booklet 3 - Disclosure of Board and Management Matters: An Exploratory Study on Charity Governance in Singapore.



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