What is it about?
It is curious that New Zealand provided the ability for not-for-profit entities to incorporate from at least 1908, but England and Wales (its coloniser) only did this 100 years later. We analyse why this might have occurred.
Featured Image
Why is it important?
Understanding why not-for-profit entities need to incorporate is important and we discuss this in full. Further, the different emphases on regulation (England and Wales) over structure (New Zealand) has had different outcomes as we show.
Perspectives
The comparative international history approach we took in this paper enabled us to explore the socio-legal processes which led to the relevant legislation in each country. Different drivers in New Zealand which was young, innovative and connected contrasts with its coloniser (England). By the early 21st century, the pendulum has reversed, with England recognising the benefits of a charity-specific corporate form, and New Zealand establishing a charity regulator.
Professor Carolyn J Cordery
Victoria University of Wellington
Read the Original
This page is a summary of: The development of incorporated structures for charities: A 100-year comparison of England and New Zealand, Accounting History, April 2016, SAGE Publications,
DOI: 10.1177/1032373216638104.
You can read the full text:
Contributors
The following have contributed to this page
