Walking the Regulatory Tightrope: A Case Study in Compliance of New Zealand Small Charities
This research investigates the accounting and governance practices of small (Tier 3 and Tier 4) Aotearoa New Zealand charities as a result of the recent changes in reporting by charities. Comparatively little is known about how these charities comply with the new reporting requirements in effect since April 1, 2015 (Hooks & Stent 2020; Peterson-Palmer & Malthus, 2017); further, there is little understanding of the impact of these regulatory changes on small charities’ accounting and governance practices. The purpose of this dissertation is to address this gap in the body of literature by examining how the new reporting standards have impacted on the accounting and governance practices of small charities in Aotearoa New Zealand. This research uses a qualitative methodology with data collected through semi structured interviews and document analysis. The findings suggest that the extent of changes in the accounting and governance practices of the case studied charities in response to the new reporting standards has been at a low level. This dissertation contributes to a better understanding of what changes have been made to the accounting and governance practices of small Aotearoa New Zealand charities as a result of the introduction of the new reporting requirements; acknowledges the limitations of this study, and offers some suggestions for further research.