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A development agenda, the donor dollar and voluntary failure

Author

Listed:
  • David Sutton
  • Rachel Baskerville
  • Carolyn Cordery

Abstract

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.

Suggested Citation

  • David Sutton & Rachel Baskerville & Carolyn Cordery, 2010. "A development agenda, the donor dollar and voluntary failure," Accounting History Review, Taylor & Francis Journals, vol. 20(2), pages 209-229.
    • Handle: RePEc:taf:acbsfi:v:20:y:2010:i:2:p:209-229
    DOI: 10.1080/09585206.2010.485749
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    Cited by:

    1. Sebastian Ion Ceptureanu & Eduard Gabriel Ceptureanu & Vlad Liviu Bogdan & Violeta Radulescu, 2018. "Sustainability Perceptions in Romanian Non-Profit Organizations: An Exploratory Study Using Success Factor Analysis," Sustainability, MDPI, vol. 10(2), pages 1-23, January.
    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. Graham, Cameron & Grisard, Claudine, 2019. "Rich man, poor man, beggar man, thief: Accounting and the stigma of poverty," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 59(C), pages 32-51.

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