A Development Agenda, the Donor Dollar, and Voluntary Failure

Accounting, Business and Financial History, Vol. 20, No. 2, 2010

Posted: 10 Sep 2010 Last revised: 17 Feb 2011

See all articles by David Sutton

David Sutton

Victoria University of Wellington

Carolyn J. Cordery

Aston University; Victoria University of Wellington - School of Accounting and Commercial Law

Rachel F. Baskerville

Victoria University of Wellington - School of Accounting and Commercial Law

Date Written: July 1, 2010

Abstract

This paper examines the success and failure of the once pre-eminent New Zealand charity, the Council for the Organisation of Relief Services Overseas (CORSO). While delivering aid for government in its early years was a factor in its success, so too 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’ in New Zealand. Its supporters’ unwillingness to ‘buy-in’ to its mission change to focus on local poverty was another factor in CORSO’s ‘long march to obscurity’ (McLoughlin, 1991). This case study extends Salamon’s (1987) voluntary failure theory to consider the influence of competition on voluntary failure in a development organisation.

Keywords: CORSO, New Zealand, Salamon's theory of voluntary failure

JEL Classification: M4, L3

Suggested Citation

Sutton, David and Cordery, Carolyn J. and Baskerville, Rachel F., A Development Agenda, the Donor Dollar, and Voluntary Failure (July 1, 2010). Accounting, Business and Financial History, Vol. 20, No. 2, 2010, Available at SSRN: https://ssrn.com/abstract=1634468

David Sutton

Victoria University of Wellington ( email )

P.O. Box 600
Wellington, 6140
New Zealand

Carolyn J. Cordery

Aston University ( email )

Aston Business School
Aston Triangle
Birmingham, B4 7ET
United Kingdom

Victoria University of Wellington - School of Accounting and Commercial Law ( email )

Faculty of Commerce and Administration
PO Box 600
Wellington
New Zealand

Rachel F. Baskerville (Contact Author)

Victoria University of Wellington - School of Accounting and Commercial Law ( email )

Faculty of Commerce and Administration
PO Box 600
Wellington
New Zealand
006444636951 (Phone)
006444635076 (Fax)

HOME PAGE: http://www.victoria.ac.nz/sacl/staff/rachel-baskerville.aspx

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