Understandability and Transparency of the Financial Statements of ...

Relationships and relationship building are both core aspects of the charities sector, so
much so that many interviewees made the point of saying to the researcher that they
were only doing this because the researcher is seen as an „insider‟, through a prior
relationship or the researcher‟s work within the sector. As will be highlighted in section
4.5.1 the researcher needs to have a profile within the charities sector to be seen as
„part‟ of the sector in order to gain the trust of prospective interviewees. Thus, the
researcher is seen as part of the sector and having an indirect relationship with the
interviewee, rather than maintaining independence. Being seen as an „outsider‟ limits
the responsiveness of interviewees. Thus, the advantages of the research being carried
out by an „insider‟ enabled a greater appreciation of the significance of the
interviewee‟s stories and experiences (Hill & McGowan, 1999; Prescott, 2009).
4.3.3 Axiom 3 - The possibility of generalisation
Generalisability (Lillis, 2006), is the extent that the findings from research can be
generalised to other settings (Lincoln & Guba, 1985; Maxwell, 1992; Ryan, Scapens &
Theobald, 1992; Robson, 1993; Patton, 2002; Ghauri & Gronhaug, 2005). Lincoln &
Guba (1985, p. 110) consider that the aim of research is to develop assertions that are
„context-free‟.
Consistent with the naturalistic paradigm this research does not aim to contribute
findings (Chapters Six, Seven and Eight) that claim statistical generalisability but rather
theoretical or naturalistic generalisations. The theoretical generalisation is the premise
that the findings will generalise back to a theory, in this case accountability (Robson,
1993). The naturalistic generalisations are bound by the context in which the original
experiences occur and thus increase understanding of the New Zealand charities sector.
4.3.4 Axiom 4 - The possibility of causal linkages
In the naturalist paradigm organisations are shaped „mutually simultaneously‟ i.e. it is
impossible to distinguish causes from effects or rather “everything influences everything
else” (Lincoln & Guba, 1985, p. 151). Effects are the conditions to be changed, and
causes can be the interventions that will produce more desired effects (Lincoln & Guba,
1985).
In this research the possibility of causal linkages was seen in the relationships between:
this researcher; the research participants; the Ministry of Economic Development;
Accounting Standards Review Board; and NZICA‟s Not-for-Profit Sector Advisory
Committee. The changes in the MED and ASRB proposals could be argued to have
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