IDEAS home Printed from https://ideas.repec.org/p/zbw/qmsrps/202010.html
   My bibliography  Save this paper

How Can New Governance Regulation Develop? Regulatory Dialectics and Mandatory Charity Performance Reporting

Author

Listed:
  • McConville, Danielle
  • Cordery, Carolyn J.

Abstract

Increasingly New Governance approaches are evident in public administration, in contrast to the New Public Management (NPM) approach and reforms of last century. In focusing on competition and outcomes, regulation under NPM has been a tool to manage self-interested decision-makers, and is beset by conflict. Kane's model of regulatory dialectics could be applied to this approach. New Governance (variously known as New Public Governance, Public Value Governance) takes a process approach, aimed at problem solving and co-creating public good. It blurs traditional regulatory boundaries, and yet, the concern is that, when developing mandatory regulation, power imbalances may still occur and that the process approach may severely delay successful outcomes. We propose a New Governance-orientated model of regulatory dialectics. Here, the use of formal organisations, routine processes and informal dialogues facilitates repeated interactions, identifying more 'soft' than 'hard' responses by regulators and regulates. This less adversarial and more partnered process leads to greater engagement in regulatory development which impacts significantly on the regulation that results, and has the potential to improve acceptance of (and compliance with) mandatory regulation

Suggested Citation

  • McConville, Danielle & Cordery, Carolyn J., 2020. "How Can New Governance Regulation Develop? Regulatory Dialectics and Mandatory Charity Performance Reporting," QBS Working Paper Series 2020/10, Queen's University Belfast, Queen's Business School.
  • Handle: RePEc:zbw:qmsrps:202010
    DOI: 10.2139/ssrn.3728801
    as

    Download full text from publisher

    File URL: https://www.econstor.eu/bitstream/10419/271241/1/qms-rp2020-10.pdf
    Download Restriction: no

    File URL: https://libkey.io/10.2139/ssrn.3728801?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Carolyn Cordery & Rowena Sinclair, 2013. "Measuring performance in the third sector," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 10(3/4), pages 196-212, November.
    2. Ann Neale & June Pallot, 2001. "Frontiers of Non-Financial Performance Reporting in New Zealand," Australian Accounting Review, CPA Australia, vol. 11(25), pages 27-34, November.
    3. Carolyn J. Cordery & Kevin Simpkins, 2016. "Financial reporting standards for the public sector: New Zealand's 21st-century experience," Public Money & Management, Taylor & Francis Journals, vol. 36(3), pages 209-218, April.
    4. Carolyn Cordery & Rowena Sinclair, 2013. "Measuring performance in the third sector," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 10(3/4), pages 196-212, November.
    5. Tinkelman, Daniel, 2009. "Unintended consequences of expense ratio guidelines: The Avon breast cancer walks," Journal of Accounting and Public Policy, Elsevier, vol. 28(6), pages 485-494, November.
    6. Kane, Edward J, 1983. "Policy Implications of Structural Changes in Financial Markets," American Economic Review, American Economic Association, vol. 73(2), pages 96-100, May.
    7. Carolyn Cordery & Rowena Sinclair, 2013. "Measuring performance in the third sector," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 10(3), pages 196-212, September.
    8. Ciaran Connolly & Noel Hyndman, 2013. "Towards Charity Accountability: Narrowing the gap between provision and needs?," Public Management Review, Taylor & Francis Journals, vol. 15(7), pages 945-968, October.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Julien Kleszczowski, 2016. "La place des parties prenantes dans l’évaluation de l’impact social des organisations non lucratives: étude empirique au sein d’une organisation française," Post-Print hal-01901230, HAL.
    2. Clerkin, Brendan & Quinn, Martin, 2021. "Institutional agents missing in action?: Management accounting at non-governmental organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    3. Louisi Francis Moura & Edson Pinheiro Lima & Fernando Deschamps & Eileen Van Aken & Sergio Eduardo Gouvea da Costa & Rafael Duarte & Rafael Araujo Kluska, 2022. "What Role Do Design Factors Play in Applying Performance Measurement Systems in Nonprofit Organizations?," Administrative Sciences, MDPI, vol. 12(2), pages 1-17, March.
    4. Maged Albaz & Mohamed Mostafa Ali Albaz, 2019. "Core Perspectives Of Performance Measurement In Npos: In Search Of Accountability And Legitimacy," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 3-16.
    5. Keval Amin & Erica Harris, 2022. "The Effect of Investor Sentiment on Nonprofit Donations," Journal of Business Ethics, Springer, vol. 175(2), pages 427-450, January.
    6. David J. Gilchrist & Roger Simnett, 2019. "Research horizons for public and private not‐for‐profit sector reporting: moving the bar in the right direction," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(1), pages 59-85, March.
    7. Jamshed Y. Uppal & Inayat U. Mangla, 2006. "Regulatory Response to Market Volatility and Manipulation: A Case Study of Mumbai and Karachi Stock Exchanges," Lahore Journal of Economics, Department of Economics, The Lahore School of Economics, vol. 11(2), pages 79-105, Jul-Dec.
    8. Laeven, Luc & Levine, Ross & Michalopoulos, Stelios, 2015. "Financial innovation and endogenous growth," Journal of Financial Intermediation, Elsevier, vol. 24(1), pages 1-24.
    9. José Miguel Tirado-Beltrán & Iluminada Fuertes-Fuertes & J. David Cabedo, 2020. "Donor Reaction to Non-Financial Information Covering Social Projects in Nonprofits: A Spanish Case," Sustainability, MDPI, vol. 12(23), pages 1-17, December.
    10. Carolyn J. Cordery & Dalice Sim & Tony Zijl & Gary Monroe, 2017. "Differentiated regulation: the case of charities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(1), pages 131-164, March.
    11. Steven Balsam & Erica E. Harris, 2018. "Nonprofit executive incentive pay," Review of Accounting Studies, Springer, vol. 23(4), pages 1665-1714, December.
    12. Janet Mack & Gareth G. Morgan & Oonagh B. Breen & Carolyn J. Cordery, 2017. "Financial reporting by charities: a matched case study analysis from four countries," Public Money & Management, Taylor & Francis Journals, vol. 37(3), pages 165-172, April.
    13. Rissman, Adena R. & Morris, Amy W. & Kalinin, Alexey & Kohl, Patrice A. & Parker, Dominic P. & Selles, Owen, 2019. "Private organizations, public data: Land trust choices about mapping conservation easements," Land Use Policy, Elsevier, vol. 89(C).
    14. Gregory D. Saxton & Daniel G. Neely, 2019. "The Relationship Between Sarbanes–Oxley Policies and Donor Advisories in Nonprofit Organizations," Journal of Business Ethics, Springer, vol. 158(2), pages 333-351, August.
    15. Hofmann, Mary Ann & McSwain, Dwayne, 2013. "Financial disclosure management in the nonprofit sector: A framework for past and future research," Journal of Accounting Literature, Elsevier, vol. 32(1), pages 61-87.
    16. Erica Harris & Christine Petrovits & Michelle H. Yetman, 2017. "Why Bad Things Happen to Good Organizations: The Link Between Governance and Asset Diversions in Public Charities," Journal of Business Ethics, Springer, vol. 146(1), pages 149-166, November.
    17. David Folkerts-Landau, 1990. "The Case for International Coordination of Financial Policy," NBER Chapters, in: International Policy Coordination and Exchange Rate Fluctuations, pages 279-306, National Bureau of Economic Research, Inc.
    18. Elizabeth A. M. Searing, 2021. "Resilience in Vulnerable Small and New Social Enterprises," Sustainability, MDPI, vol. 13(24), pages 1-21, December.
    19. Marc Jegers, 2010. "The effect of board‐manager agency conflicts on non‐profit organisations’ earnings and cost allocation manipulations," Accounting and Business Research, Taylor & Francis Journals, vol. 40(5), pages 407-419.
    20. Lauretta, Eliana & Chaudhry, Sajid & Mullineux, Andy, 2015. "Theory and Evidence on the Finance-Growth Relationship: The Virtuous and Unvirtuous Cycles," MPRA Paper 70613, University Library of Munich, Germany.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:qmsrps:202010. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: https://edirc.repec.org/data/dequbuk.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.