How Do Charity Regulators Build Public Trust?

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aut.filerelease.date2024-02-04
aut.relation.journalFinancial Accountability and Managementen_NZ
dark.contributor.authorYang, Cen_NZ
dark.contributor.authorNorthcott, Den_NZ
dc.date.accessioned2021-03-25T01:20:15Z
dc.date.available2021-03-25T01:20:15Z
dc.date.copyright2021-02-03en_NZ
dc.date.issued2021-02-03en_NZ
dc.description.abstractPublic trust serves as an important foundation for the charity sector, but has been diminishing in many countries. Charity regulation exists to promote public trust in charities, but we know little about how it is implemented by regulators to build public trust. This research examines regulators’ efforts to build public trust in charities by promoting and implementing regulation that increases accountability and transparency requirements. A legal perspective on regulation and trust (Colombo, 2010) is combined with institutional work theory (Lawrence & Suddaby, 2006) to analyse interviews with New Zealand charity regulators and standard setters. The findings detail regulators’ reflexive trust‐building processes and practices and reveal a complex and challenging trust‐building dynamic among regulators, charities and the general public. Regulators’ efforts are revealed to demonstrate a ‘hybrid’ approach to regulation as they expand beyond policing charities’ regulatory compliance, educating charities on how to improve their public accountability and investigating public concerns about charity wrongdoing to also engage in proactive modes of trust‐building that directly target the public. Based on these findings, implications are suggested for regulators in other jurisdictions who seek to build public trust in charities.
dc.identifier.citationFinancial Accountability and Management, https://doi.org/10.1111/faam.12283
dc.identifier.doi10.1111/faam.12283en_NZ
dc.identifier.issn0267-4424en_NZ
dc.identifier.urihttps://hdl.handle.net/10292/14071
dc.publisherWileyen_NZ
dc.relation.urihttp://dx.doi.org/10.1111/faam.12283en_NZ
dc.rightsCopyright © 2021 John Wiley & Sons. All rights reserved. Authors retain the right to place his/her pre-publication version of the work on a personal website or institutional repository. This article may not exactly replicate the final version published in (please see citation) as it is not a copy of this record. An electronic version of this article can be found online at: (Please see Publisher’s Version).
dc.rights.accessrightsOpenAccessen_NZ
dc.subjectCharity accountability; Charity regulation; Hybrid regulatory approach; Institutional work; Public trust
dc.titleHow Do Charity Regulators Build Public Trust?en_NZ
dc.typeJournal Article
pubs.elements-id397594
pubs.organisational-data/AUT
pubs.organisational-data/AUT/Business, Economics & Law
pubs.organisational-data/AUT/Business, Economics & Law/Accounting
pubs.organisational-data/AUT/Faculty of Business, Economics and Law
pubs.organisational-data/AUT/Faculty of Business, Economics and Law/Accounting
pubs.organisational-data/AUT/PBRF
pubs.organisational-data/AUT/PBRF/PBRF Business Economics and Law
pubs.organisational-data/AUT/PBRF/PBRF Business Economics and Law/Accounting Department PBRF 2018
pubs.organisational-data/AUT/PBRF/PBRF Business Economics and Law/Faculty Review Team PBRF 2018
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