Do New Zealand regulators listen to their charitable stakeholders?

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aut.conference.typeOral Presentation - Paper Presentation
aut.researcherSinclair, Rowena Margaret Sylvia
dc.contributor.authorSinclair, RMS
dc.contributor.authorBolt, R
dc.date.accessioned2012-12-04T21:26:36Z
dc.date.available2012-12-04T21:26:36Z
dc.date.copyright2012-07-10
dc.date.issued2012-07-10
dc.description.abstractThe study examines the empirical evidence of the submissions received from charitable organisations and their stakeholders in response to proposed changes to the New Zealand financial reporting framework. The study aims to determine whether an accounting regulator (in this case the New Zealand External Reporting Board) listens to their charitable stakeholders the submissions are compared with further proposals for the financial reporting framework. Critical comparison of submission and proposal appears to show that the XRB was not listening to their charitable stakeholders. However, through the lenses of legitimacy and stakeholder theories the study found that the External Reporting Board utilised legitimacy management strategies to explain their proposals. They proactively achieved this by conforming to the environment and achieving pragmatic legitimacy in order to justify their decisions. The study will also be of interest to a wider audience as it seeks to determine whether accounting standard setters and regulators are listening to their stakeholders something of interest to accounting standard setters and regulators in both the for-profit and public sectors.
dc.identifier.citationInternational Third Sector Research conference held at Universita Degl Studi Di Siena, Siena, Italy, 2012-07-10to 2012-07-13
dc.identifier.urihttps://hdl.handle.net/10292/4815
dc.publisherThe International Society for Third-Sector Research (ISTR)
dc.relation.urihttp://www.istr.org/?SienaAbstracts
dc.rightsAuckland University of Technology (AUT) encourages public access to AUT information and supports the legal use of copyright material in accordance with the Copyright Act 1994 (the Act) and the Privacy Act 1993. Unless otherwise stated, copyright material contained on this site may be in the intellectual property of AUT, a member of staff or third parties. Any commercial exploitation of this material is expressly prohibited without the written permission of the owner.
dc.rights.accessrightsOpenAccess
dc.subjectCharities
dc.subjectStandard setters
dc.subjectStakeholders
dc.subjectLegitimacy
dc.titleDo New Zealand regulators listen to their charitable stakeholders?
dc.typeConference Contribution
pubs.elements-id131805
pubs.organisational-data/AUT
pubs.organisational-data/AUT/Business & Law
pubs.organisational-data/AUT/Business & Law/Accounting
pubs.organisational-data/AUT/Business & Law/Accounting/Accounting PBRF 2012
pubs.organisational-data/AUT/PBRF Researchers
pubs.organisational-data/AUT/PBRF Researchers/Business & Law PBRF Researchers
pubs.organisational-data/AUT/PBRF Researchers/Business & Law PBRF Researchers/B & L Accounting
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