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Irish voluntary hospitals: an examination of a theory of voluntary failure

Author

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  • Geraldine Robbins
  • Irvine Lapsley

Abstract

This paper examines the success and failure of voluntary hospital organisations in Ireland during the twentieth and twenty-first centuries. The study draws on (and extends) Salamon's theory of voluntary failure by examining the activities of religious organisations responsible for the ownership, management and delivery of acute hospital care. This theoretical perspective identifies a number of dimensions of organisational life for voluntary organisations, which precipitated the demise of organisations as voluntary sector entities, particularly issues of resource-dependency. This study shows that in the Irish hospital context many religiously owned voluntary hospitals have followed the predictable route to failure - culminating either in closure or transfer to public sector ownership, although some others have withstood the difficulties commonly encountered by voluntary organisations (VOs) as outlined by Salamon.

Suggested Citation

  • Geraldine Robbins & Irvine Lapsley, 2008. "Irish voluntary hospitals: an examination of a theory of voluntary failure," Accounting History Review, Taylor & Francis Journals, vol. 18(1), pages 61-80.
    • Handle: RePEc:taf:acbsfi:v:18:y:2008:i:1:p:61-80
    DOI: 10.1080/09585200701824757
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    Citations

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    Cited by:

    1. Conaty, Frank & Robbins, Geraldine, 2021. "A stakeholder salience perspective on performance and management control systems in non-profit organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    2. 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.
    3. Florian Gebreiter & William J Jackson, 2015. "Fertile ground: the history of accounting in hospitals," Accounting History Review, Taylor & Francis Journals, vol. 25(3), pages 177-182, September.
    4. Robbins, Geraldine & Lapsley, Irvine, 2015. "From secrecy to transparency: Accounting and the transition from religious charity to publicly-owned hospital," The British Accounting Review, Elsevier, vol. 47(1), pages 19-32.
    5. Shafiq Saman & Albrecht Kate & LeRoux Kelly, 2023. "Extending the Interdependence Theory to Local Public Service Provision: Evidence from Iowa," Nonprofit Policy Forum, De Gruyter, vol. 14(3), pages 255-278, July.
    6. Toepler Stefan, 2023. "Rereading Salamon: Why Voluntary Failure Theory is Not (Really) About Voluntary Failures," Nonprofit Policy Forum, De Gruyter, vol. 14(4), pages 405-414, October.

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