Artiach, Tracy; Irvine, Helen; Mack, Janet; Ryan, Christine - In: Accounting, Auditing & Accountability Journal 29 (2016) 5, pp. 802-827
Australian Charities and Not-for-profit Commission (ACNC). Design/methodology/approach – Synthesising legitimacy theory with the … ACNC. Findings – Regulation is essentially a context-bound political process in which a new regulator needs to establish … boundaries, and to engage politically with government and constituents. Over a relatively short time, the ACNC built legitimacy …