Academic literature on the topic 'New Zealand charities'

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Journal articles on the topic "New Zealand charities"

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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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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
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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
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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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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 regulator
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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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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 Watang
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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 judgmen
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Dissertations / Theses on the topic "New Zealand charities"

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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
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Books on the topic "New Zealand charities"

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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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2

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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3

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

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Book chapters on the topic "New Zealand charities"

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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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