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Abstract

Rapid change is affecting the demography, technology and availability of resources (both financial and volunteer) on which charities draw. This paper presents four different scenarios that could describe the charity sector one generation from now as it responds to a different world. We highlight the dangers if any one scenario becomes dominant. While it is inevitable that change will occur, these drawbacks should be minimized and it is important that public funders and policy makers steer intelligently through this changing world. Also, charity leaders must prepare and plan for inevitable change in the sector.

Acknowledgements

The authors wish to acknowledge the input from participants at the 2014 Australia and New Zealand Third Sector Research Conference in Christchurch, New Zealand, and from Associate Professor Ian Yeoman.

Additional information

Notes on contributors

Carolyn J. Cordery

Carolyn Cordery was Associate Professor in Accounting, Victoria University of Wellington, New Zealand when this research was carried out. She is now Professor of Accounting, University of Aston, Birmingham, UK.

Karen A. Smith

Karen Smith is Professor of Tourism Management, Victoria University of Wellington, New Zealand.

Harry Berger

Harry Berger is Research Assistant in Accounting, Victoria University of Wellington, New Zealand.

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