Browsing by Author "Cordery, Carolyn"

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ACCY225: Accounting: Introduction to Accounting Systems
(Victoria University of Wellington, 2014) Bui, Binh; Cordery, Carolyn
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ACCY225: Accounting: Introduction to Accounting Systems
(Victoria University of Wellington, 2015) Cordery, Carolyn
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ACCY225: Accounting: Introduction to Accounting Systems
(Victoria University of Wellington, 2015) Cordery, Carolyn
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ACCY225: Accounting: Introduction to Accounting Systems
(Victoria University of Wellington, 2013) Cordery, Carolyn
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ACCY317: Accounting: Accounting Information Systems
(Victoria University of Wellington, 2009) Cordery, Carolyn
Open Access
Charities Regulation' presented by Dr Carolyn Cordery on 13 Feb 2013
(Te Herenga Waka—Victoria University of Wellington, 2013) Cordery, Carolyn
Internationally, there has been a steady increase in the number of countries instigating charity regulation. Public interest theory suggests that regulation increases organisational transparency, protects (or encourages) a competitive market, and leads to a distribution of resources which is in the public interest. While these arguments may explain charity regulation, the cost of compliance can be an issue for small and medium-sized charities. Therefore regulators tend to take a light-handed approach to small and medium charities' information provision. This seminar discusses the impact of light-handed enforcement on small and medium charities' reporting, analysing the financial reporting practices of these charities registered with the New Zealand Charities Commission against the Charities Act requirements. I also discuss how the regulators activities might impact future reporting practices of charities.
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The Charity Annual General Meeting: is it an Accountability Mechanism?
(Te Herenga Waka—Victoria University of Wellington, 2005) Cordery, Carolyn
The Annual General Meeting (AGM) has long been considered a requisite component of democratic organisations. In the broadest sense, all types of co-operative organisations utilise AGMs as an accountability mechanism. This research explores literature relating to accountability and meetings in order to locate specific processes that are relevant to the study of AGMs. It also considers the manner in which the AGM has been used historically to fulfil accountability demands. These investigations are synthesized into instruments designed to assess individual AGMs in the charity sector. Accountability in this sector is frequently less formal than in profit-oriented entities and therefore AGMs are more likely to present one of the few formal occasions to observe accountability processes. This pilot study found that AGMs which adhered to organisational regulations, emphasised unique organisational aspects and were transparent, facilitated accountability. This thesis also makes recommendations for additional research to further test the research instruments in AGMs held at organisations other than charities, and also to explore further the underlying concepts of the sensemaking attribute of accountability.
Open Access
A development agenda, the donor dollar and voluntary failure
(Te Herenga Waka—Victoria University of Wellington, 2010) Cordery, Carolyn; Baskerville, Rachel; Sutton, David
This paper examines the success and failure of a once pre-eminent New Zealand charity - the Council of Organisations for Relief Service Overseas (CORSO). Delivering aid for government was a factor in its success in its early years as was its broad membership base. Voluntary failure occurred when CORSO lost government support. It also lost donor support when international charities established a competitive donor 'market'. Its supporters' unwillingness to 'buy-in' to its mission change to focus on local poverty was another factor in its collapse. This case study employs a framework which extends Salamon's (1987) to consider the influence of competition on voluntary failure.
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Differentiated regulation: the case of charities
(Te Herenga Waka—Victoria University of Wellington, 2014) Cordery, Carolyn; Sim, Dalice; van Zijl, Tony
The increasing number and influence of charities in the economy, allegations and evidence of fraud and mismanagement, and the need for information to inform policy, are all reasons for the establishment of charity regulators. Public interest and public choice provide underlying theories explaining charity regulation which aims to increase public trust and confidence in charities (and thus increases philanthropy), and to limit tax benefits to specific organisations and donors. Disclosure-based regulatory regimes are a common model for charities regulation in many jurisdictions. Nevertheless, these can be resource intensive for the regulator and regulated charities, and growing pressure on government budgets requires efficiencies to be found. This paper proposes regulation differentiated according to charities’ main resource providers. This could reduce cost and increase the regulator’s effectiveness through focusing effort. In addition, this differentiation segments charity types according to the theories that explain why these organisations form and operate. We demonstrate the feasibility of such segmentation by use of cluster analysis of data on New Zealand registered charities and show which charities could benefit from differentiated regulation.
Open Access
From Providers to PHOs: an institutional analysis of nonprofit primary health care governance in New Zealand
(Te Herenga Waka—Victoria University of Wellington, 2011) Cordery, Carolyn; Howell, Bronwyn
Policy reforms to primary health care delivery in New Zealand required government-funded firms overseeing care delivery to be constituted as nonprofit entities with governance shared between consumer and producers. This paper examines the consumer and producer interests in the allocation of ownership and control of New Zealand firms delivering primary health care utilising theories of competition in the markets for ownership and control of firms. Consistent with pre-reform patterns of ownership and control provider interests appear to have exerted effective control over the formation and governance of the new entities in all but a few cases where community (consumer) control was already established. Their ability to do so is implied from the absence of a defined ownership stake via which the balance of governance control could shift as a consequence of changes to incentives facing the different stakeholding groups. It appears that the pre-existing patterns will prevail and further intervention will be required if policymakers are to achieve their underlying aims.
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MMPA513: Professional Accounting (Masters): Accounting Systems
(Victoria University of Wellington, 2015) Cordery, Carolyn
Open Access
Ownership, Control, Agency and Residual Claims: New Insights on Co-operatives and Non-profit Organisations
(Te Herenga Waka—Victoria University of Wellington, 2012) Cordery, Carolyn; Howell, Bronwyn
Carolyn Cordery presented this paper (co-authored with Bronwyn Howell) at the NZ Association for the study of Cooperatives & Mutuals conference held in Wellington 21-22 June 2012.
Open Access
Public Sector Audit And The State’s Resposibility To ‘Leave To ‘Leave-No-One Behind’: The Role Of Integrated Democratic Accountability
(Te Herenga Waka—Victoria University of Wellington, 2022-07-27) Cordery, Carolyn; Arora, Bimal; Manochin, Melina
Achieving the United Nations (UN) Sustainable Development Goals (SDGs) at country and local levels – and ensuring ‘no one is left behind’ - requires that nation states commit to solving complex social and societal challenges through collaborative, democratic means. Technocratic and bureaucratic procedures alone are insufficient. In addition to satisfying international actors, governments must discharge integrated democratic accountability through inclusive stakeholder engagement with and between diverse and locally embedded social actors and institutions. Democratic accountability requires recognising and preserving social complexity and plurality mediated through public dialogues between actors and institutions. Concurrently, global initiatives like the SDGs offer opportunities for the UN’s member states to show their sincerity to international principles and standards while engaging with local practices that promote democratic means of resolution and policy implementation.