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Full-Text Articles in Business
Corporate Creep: An Institutional View Of Consultancies In A Non-Profit Organisation, H. J. Irvine
Corporate Creep: An Institutional View Of Consultancies In A Non-Profit Organisation, H. J. Irvine
Helen Irvine
Professional consultants play a role in mobilising the “creep” of corporate practices from the for-profit sector, through the public sector and into the nonprofit sector. As well as legitimising these practices, consultancies illustrate the power of professional groups to institute change across sectors. In spite of this, the proliferation of consultancies is under-researched, particularly in the increasingly sophisticated nonprofit sector. In one year, one religious/charitable organisation (RCO) commissioned no fewer than five consultancies. This study provides insights about the process by which the consultancies were commissioned, conducted and adopted as RCO grappled with the applicability of corporate practices and its …
Mimetic Marketing In Environmental Volunteering Organisations, Sara Dolnicar, H. J. Irvine, K. Lazarevski, Melanie J. Randle
Mimetic Marketing In Environmental Volunteering Organisations, Sara Dolnicar, H. J. Irvine, K. Lazarevski, Melanie J. Randle
Helen Irvine
The last decade has seen increased competition amongst voluntary organisations. This has resulted in a number of changes to the nonprofit sector, such as increased levels of scrutiny and accountability. Voluntary organisations compete not only for limited numbers of volunteers but also for limited grant funding made available at local, state and federal government levels. Increased competition has placed pressure on organisations to take a more commercial approach to the management of their organisations and to adopt what have been previously considered ‘for profit’ business practices such as marketing. This empirical study uses neo-institutional theory to investigate the marketing of …
The Globalization Of Accounting Standards: The Case Of The United Arab Emirates, H. J. Irvine, N. Lucas
The Globalization Of Accounting Standards: The Case Of The United Arab Emirates, H. J. Irvine, N. Lucas
Helen Irvine
International Financial Reporting Standards (IFRS) are a manifestation of globalization, with financial reports prepared under IFRS presenting an image consistent with that of multinational corporations and developed countries. Developing countries and emerging economies, in pursuing the global economic benefits offered by the adoption of IFRS, face challenges in adapting their regulatory infrastructure and culture to western-oriented accounting standards. Based on data gathered primarily from archival sources, this paper suggests that the UAE, in embracing globalization and adopting IFRS, will need to develop appropriate regulatory systems to overcome cultural issues relating to secrecy and fraud.
Taking A Closer Look: The Why And How Of New Accounting Practices In An Australian Religious/Charitable Organisation, H. J. Irvine
Taking A Closer Look: The Why And How Of New Accounting Practices In An Australian Religious/Charitable Organisation, H. J. Irvine
Helen Irvine
Neo-institutional sociology proposes that organisations in a particular field behave in essentially the same way. In taking for granted the prevalence of institutionalised activities, such as accounting, however, it offers little in the way of penetrating insights into how, and to what extent, those activities are actually introduced and embedded into individual organisations. Changes in the nonprofit environment in Australia in recent years have catapulted organisations in that sector into a new corporate mode of operation, providing a unique opportunity not only to observe the introduction of new accounting practices, but also to critique the usefulness of neo-institutionalism as a …
The Corporate Connection: Financial Reporting In A Large Religious/Charitable Organization In Australia, H. J. Irvine
The Corporate Connection: Financial Reporting In A Large Religious/Charitable Organization In Australia, H. J. Irvine
Helen Irvine
Nonprofit organizations operate in an increasingly corporatised, competitive environment. More and more, as institutions with charitable agenda, they need to promote an image that will enhance their ability to attract the funding they require in order to continue their operations. Competition for donations is becoming more intense and society is increasing its expectations about the level of accountability desirable from such organizations. One means by which nonprofit organizations can address this issue of accountability, and present themselves to the public as financially sound and worthy of receiving donations, is through their annual financial statements. As accounting practices have changed over …
Powerful Friends: The Institutionalisation Of Corporate Accounting Practices In An Australian Religious/Charitable Organisation, H. J. Irvine
Helen Irvine
The profile of accounting in the nonprofit sector has been raised substantially in recent years, due to profound changes in the institutional environment in which organizations in that sector operate. One of the factors that has resulted in the adoption of corporate-style financial management techniques, including accounting, in the nonprofit sector, has been the need for such organizations to achieve financial legitimacy. This can be achieved by means of their accounting practices, as they demonstrate a level of financial accountability that proves them to be legitimate recipients of funds from the public, from governments, and increasingly from the corporate sector. …