The development of incorporated structures for charities: A 100-year comparison of England and New Zealand

  • Carolyn J Cordery, Carolyn J Fowler, Gareth G Morgan
  • Accounting History, April 2016, SAGE Publications
  • DOI: 10.1177/1032373216638104

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.

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.


Professor Carolyn J Cordery
Aston University

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.

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The following have contributed to this page: Professor Carolyn J Cordery