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Добірка наукової літератури з теми "New Zealand charities"

Автор: Grafiati

Опубліковано: 4 червня 2021

Оновлено: 9 лютого 2022

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Статті в журналах з теми "New Zealand charities"

Clements, A., and A. Boote. "New Zealand Trusts: Charities Bill 2004." Trusts & Trustees 11, no. 4 (March 1, 2005): 15–17. http://dx.doi.org/10.1093/tandt/11.4.15.

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Habib, Ahsan, and Hedy Jiaying Huang. "Cost Stickiness in the New Zealand Charity Sector." International Journal of Accounting 54, no. 03 (September 2019): 1950012. http://dx.doi.org/10.1142/s1094406019500124.

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Анотація:

We investigate whether New Zealand charities exhibit cost stickiness, conceptualized as cost increases in response to an increase in income that are greater than the cost decreases associated with an equivalent decrease in income. Drawing on the holistic accountability rationale, we posit that charity managers consider themselves accountable to a wide range of stakeholders and, therefore, are more concerned about the social impact of their managerial decisions. As a result, charity managers will be reluctant to adjust resources downward immediately after an income drop, as such decisions could lead to the loss of trust and confidence of their internal and external stakeholders. Based on a large sample of charities in New Zealand, we find evidence of cost stickiness. Importantly, we find that cost stickiness varies across a number of characteristics of charities, including charity size, sources of income and expenditure, crisis periods, and the sectors within which the charities operate. Our study contributes to a hitherto unexplored setting and provides empirical evidence on the theoretical debate of hierarchical versus holistic accountability in the not-for-profit sector.

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Cordery, Carolyn J. "Funding social services: An historical analysis of responsibility for citizens’ welfare in New Zealand." Accounting History 17, no. 3-4 (August 2012): 463–80. http://dx.doi.org/10.1177/1032373212443532.

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Government funding and delivery of social services increasingly fails to meet citizens’ demands. One theory is that charities alleviate this pressure by delivering services to supplement those that governments provide (Weisbrod, 1988). When the government and market fail to meet social needs, these services are funded by donations and service charges. A second theory is that charities partner with government to fund and deliver complementary services (Salamon, 1987). This article analyses the historical choices made by New Zealand’s government and charities relating to social services funding and delivery. Charities have not responded solely to what Weisbrod (1988) calls government failure, nor have they entered into continuous partnerships with government as Salamon (1987) would suggest. Instead, funding choices appear to be mutable, placing charities and beneficiaries in precarious positions when social services funding reduces. This article encourages debate about how social services should be funded: by government, charities or the marketplace.

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Hooks, Jill, and Warwick Stent. "Charities’ new non-financial reporting requirements: preparers’ insights." Pacific Accounting Review 32, no. 1 (November 4, 2019): 1–19. http://dx.doi.org/10.1108/par-12-2018-0119.

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Анотація:

Purpose The purpose of this paper is to obtain insights from preparers on the new Performance Report requirements for New Zealand registered Tiers 3 and 4 charities, in particular the non-financial information included in the ‘Entity Information’ section and the ‘Statement of Service Performance’. Design/methodology/approach Semi-structured interviews were conducted with 11 interviewees, each involved with governance and reporting of one or more Tiers 3- or 4-registered charities. These interviews were analysed in terms of accountability and legitimacy objectives, which motivated the regulators to introduce the new reporting regime. Findings Key findings are summarised under three themes. Manageability relates to perceptions and suggestions regarding implementation of the new requirements. Scepticism concerns some doubts raised by interviewees regarding the motivations for performance reports and the extent to which they will be used. Effects include concerns about potentially losing good charities and volunteers because of new requirements making their work ‘too hard’, although an increased focus on outcomes creates the potential for continuous improvement. Research limitations/implications The subjectivity that is inherent in thematic analysis is acknowledged and also that multiple themes may sometimes be present in the sentences and paragraphs analysed. The authors acknowledge too that early viewpoints may change over time. Practical implications Themes identified may assist regulators, professional bodies and support groups to respond to the views of preparers. Findings will also be of interest to parties in other jurisdictions who are considering the implementation of similar initiatives. Originality/value This paper provides early insights on new reporting requirements entailing significant changes for New Zealand registered charities for financial periods beginning on or after April 2015. The focus is on small registered charities (97 per cent of all New Zealand registered charities) and key aspects of the Performance Report: Entity Information and the Statement of Service Performance.

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Sinclair, Rowena, Keith Hooper, and Samir Ayoub. "Perspectives of Accountability in Charities in New Zealand." Journal of Asia-Pacific Business 14, no. 4 (October 2013): 312–35. http://dx.doi.org/10.1080/10599231.2013.803904.

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Hooper, Keith, Rowena Sinclair, Doris Hui, and Kelvin Mataira. "Financial reporting by New Zealand charities: finding a way forward." Managerial Auditing Journal 23, no. 1 (November 30, 2007): 68–83. http://dx.doi.org/10.1108/02686900810838173.

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Moulvi, Nikhat Abbas, and Camille Nakhid. "Understanding the Community and Voluntary Sector in New Zealand: Exploring the Information Potential in the New Zealand Charities Register Data." International Journal of Interdisciplinary Organizational Studies 11, no. 4 (2016): 63–78. http://dx.doi.org/10.18848/2324-7649/cgp/v11i04/63-78.

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Ćwikliński, Konrad. "Specyfika kształtowania się sektora organizacji społecznych w Nowej Zelandii." Gdańskie Studia Międzynarodowe 14 (December 30, 2016): 48–54. http://dx.doi.org/10.5604/01.3001.0010.1225.

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Анотація:

Civil society and the organizations included in the system has been shaped in New Zealand by factors specific to that country, due to cultural differences the two communities forming the social space. Maori community, which as a result of natural processes of evolution has developed a specific model of social behavior. Characterized by a high respect for the family and the cultivation of cultural values. New Zealand during the colonial period was formed by regulating the social, legal and political from the British legislation, which formalization occurred with the signing of the Treaty Watangi, which gave basis for shaping the social and institutional order. On the other hand, forms of social activity and regulation known and operating in the UK since the eighteenth century. In particular, charities, clubs, lodges, societies and associations of craft. organizations.

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Cordery, Carolyn J., Carolyn J. Fowler, and Gareth G. Morgan. "The development of incorporated structures for charities: A 100-year comparison of England and New Zealand." Accounting History 21, no. 2-3 (April 25, 2016): 281–303. http://dx.doi.org/10.1177/1032373216638104.

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Chevalier-Watts, Juliet. "Charitable Trusts and Advancement of Religion: On a Whim and a Prayer?" Victoria University of Wellington Law Review 43, no. 3 (September 1, 2012): 403. http://dx.doi.org/10.26686/vuwlr.v43i3.5028.

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The advancement of religion is a controversial head of charitable trusts: whilst its foundations are based on tenets of intangible belief systems, New Zealand law, alongside other common law jurisdictions, supports the notion that the public benefit requirement of all charitable trusts be presumed in this particular head. Common law also reflects decades of evolution of the interpretation of the advancement of religion, thus not limiting the advancement of religion to only the traditional methods of yesteryear, such as offering church services. Nevertheless, with the recent contentious judgment in the New Zealand case of Liberty Trust v Charities Commission, this article submits that the established doctrines associated with the advancement of religion have been advanced beyond envisioned boundaries. The article supports a more conservative interpretation based on established case law. This would not only continue to support fully the evolution of the advancement of religion, but would also provide judicial certainty in an area of law that is undergoing continued change.

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Більше джерел

Дисертації з теми "New Zealand charities"

Newberry, Susan Margaret. "Special issues of accounting for charities in New Zealand." Thesis, University of Canterbury. Department of Accountancy, 1993. http://hdl.handle.net/10092/4021.

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The role of the nonprofit sector is increasing because of 'new public management'. Calls for improvements in the accountability of nonprofit organizations led to the sector's inclusion in the FASB's conceptual framework developed in the United States and, consequently, in other conceptual frameworks including New Zealand's, as they have relied on the FASB's model. Application of the conceptual framework to the nonprofit sector has been criticized and claims made that it should not be applied to charities. This research focuses on charities in New Zealand to determine whether there are special issues relating to them. It involves a survey of thirty five charities using a pattern matching approach to determine whether patterns observed overseas match those to be found in New Zealand. Two of the conclusions drawn are likely to apply to all charities. The economic focus of the conceptual framework has not been defined but charities commonly have non-economic objectives and take part in transactions that may not be economic events. Charities rely on receiving resources from lay users of financial reports. The definitions adopted in the conceptual framework together with insistence on 'conceptually pure' financial statements requiring a focus on change in net assets is likely to result in misunderstanding of those financial reports. Consequently such financial reports will not be decision useful. Two other conclusions apply specifically to charities in New Zealand. Supervision of charities and their fundraising practices is lacking and, despite the increased role of the nonprofit sector and dependence on it, opportunities for abuse have the potential to damage the fundraising abilities of genuine charities. The conceptual framework's applications to the nonprofit sector requires an understanding of the sector's fund accounting roots. The development of decision useful standards requires recognition of the place of fund accounting and development of authoritative support for acceptable fund accounting practices.

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Книги з теми "New Zealand charities"

Tennant, Margaret. The history of the non-profit sector in New Zealand. Wellington, New Zealand: Office for the Community and Voluntary Sector, 2008.

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The fabric of welfare: Voluntary organisations, government and welfare in New Zealand, 1840-2005. Wellington, N.Z: Bridget Williams Books, 2007.

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Philanthropy and settler colonialism. Houndmills, Basingstoke, Hampshire: Palgrave Macmillan, 2015.

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Частини книг з теми "New Zealand charities"

O’Neill, John, and Darren Powell. "Charities and state schooling privatisations in Aotearoa New Zealand." In Privatisation and Commercialisation in Public Education, 36–51. Abingdon, Oxon ; New York, NY : Routledge, 2021.: Routledge, 2020. http://dx.doi.org/10.4324/9780429330025-4.

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