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Articles 1 - 11 of 11
Full-Text Articles in Social and Behavioral Sciences
Mission Or Money? Competitive Challenges Facing Public Sector Nonprofit Organisations In An Institutionalised Environment., Sara Dolnicar, H. J. Irvine, K. Lazarevski
Mission Or Money? Competitive Challenges Facing Public Sector Nonprofit Organisations In An Institutionalised Environment., Sara Dolnicar, H. J. Irvine, K. Lazarevski
Faculty of Commerce - Papers (Archive)
This paper exposes the impact of competitive grant funding on public sector nonprofit volunteer organisations, using institutional theory to explain developments within this sector. A conceptual model is developed from which five propositions are derived. Bushcare units, in experiencing institutional pressures, respond in ways that affect their culture, structure and routines, resulting in the possibility that their mission will be compromised. In the process of targeting competitive grants, preparing grant applications, managing increased reporting requirements and recruiting volunteers, Bushcare units should apply a mission “filter” to ensure their mission is not compromised in the pursuit of money. Bushcare New South …
The Effect Of Funding Changes On Public Sector Nonprofit Organizations: The Case Of Bushcare Nsw, Katie Cliff, H. J. Irvine, Sara Dolnicar
The Effect Of Funding Changes On Public Sector Nonprofit Organizations: The Case Of Bushcare Nsw, Katie Cliff, H. J. Irvine, Sara Dolnicar
Faculty of Commerce - Papers (Archive)
Research into nonprofit organizations abounds, but not much is known about public sector nonprofit organizations. Recent funding incentives in Australia have led to significant changes in the market environment for such organizations. This study describes these market changes and explores the reactions of one environmental public sector nonprofit organization, Bushcare NSW, to these changes. This paper contends that, within this institutional environment, nonprofit organizations more successful in attracting large amounts of external funding have better administrative structures in place, whereas those less successful find themselves confronted with burdensome administrative duties. Neo-institutional theory provides a theoretical basis for this empirical investigation. …
The Effect Of Funding Changes On Public Sector Non-Profit Organisations: The Case Of Bushcare Nsw, Katie Lazarevski, H. J. Irvine, Sara Dolnicar
The Effect Of Funding Changes On Public Sector Non-Profit Organisations: The Case Of Bushcare Nsw, Katie Lazarevski, H. J. Irvine, Sara Dolnicar
Faculty of Commerce - Papers (Archive)
Research into non-profit organisations abounds, but public sector non-profit organisations have been neglected. Recent funding incentives have led to significant changes in the market environment for such organisations. This study describes market changes and explores the reactions of one environmental public sector non-profit organisation, Bushcare NSW, to these changes. This paper contends that, within this institutional environment, non-profit organisations more successful in attracting large amounts of external funding have better administrative structures in place, whereas those less successful find themselves confronted with burdensome administrative duties. Neo-institutional theory provides a theoretical basis for this empirical investigation. Funding changes have had a …
The Legitimising Power Of Regulation For Australian Banks: An Institutional Approach, H. Deo, Hemant J. Irvine, A. Abraham
The Legitimising Power Of Regulation For Australian Banks: An Institutional Approach, H. Deo, Hemant J. Irvine, A. Abraham
Faculty of Commerce - Papers (Archive)
The history of the Australian banking system has been one of a striving for legitimacy, against a cycle of boom, bust and public antagonism. Despite a series of banking inquiries and ensuing regulatory reform, banks continue to announce unexpected results. Over the past 15 years, each of the four major Australian banks, while complying with the increasingly stringent requirements of regulatory bodies, reported at least one major financial blunder. An institutional perspective demonstrates that rules and regulations play a powerful legitimising role in assisting banks to maintain their public image in the face of such disasters.
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
Faculty of Commerce - Papers (Archive)
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 …
Offering More Than Advice: Consultancies In A Nonprofit Organization, H. J. Irvine
Offering More Than Advice: Consultancies In A Nonprofit Organization, H. J. Irvine
Faculty of Commerce - Papers (Archive)
This paper explains the proliferation of consulting activities in nonprofit organizations, and illustrates it by a study of the external consultancies commissioned by one religious/charitable organization (RCO) within a twelve-month period. The qualitative study, conducted over one year, identifies the employment of external consultants as one manifestation of normative institutional pressures on nonprofit organizations to adopt corporate-style accounting and management practices. Within the nonprofit sector, there is scope for further research on the challenges involved for organizations in that sector as they attempt to analyse the pressures of the institutional environment in which they operate and assess the applicability of …
The Legitimizing Power Of Financial Statements In The Salvation Army In England, 1865 - 1892, H. J. Irvine
The Legitimizing Power Of Financial Statements In The Salvation Army In England, 1865 - 1892, H. J. Irvine
Faculty of Commerce - Papers (Archive)
Since its inception The Salvation Army has relied heavily on external funds to survive. There is evidence to suggest that at the time of its founding, in 19th century England, and in its early years, financial statements played a powerful legitimizing role. This was crucial to an organization like The Salvation Army, newly formed and in desperate need of funds. This view is consistent with institutional theory, which emphasizes the importance of such legitimacy. However, it challenges the notion, prevalent in academic literature on accounting in religious organizations, that there is a resistance to the use of accounting as a …
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
Faculty of Commerce - Papers (Archive)
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 Legitimizing Power Of Financial Statements In The Salvation Army In England, 1865 - 1892, H. J. Irvine
The Legitimizing Power Of Financial Statements In The Salvation Army In England, 1865 - 1892, H. J. Irvine
Faculty of Commerce - Papers (Archive)
Since its inception The Salvation Army has relied heavily on external funds to survive. There is evidence to suggest that at the time of its founding, in 19th century England, and in its early years, financial statements played a powerful legitimizing role. This was crucial to an organization like The Salvation Army, newly formed and in desperate need of funds. This view is consistent with institutional theory, which emphasizes the importance of such legitimacy. However, it challenges the notion, prevalent in academic literature on accounting in religious organizations, that there is a resistance to the use of accounting as a …
What The Big Picture Misses: How New Accounting Practices Were Institutionalised In An Australian Religious/Charitable Organisation, H. J. Irvine
Faculty of Commerce - Papers (Archive)
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. Recent changes in the nonprofit environment in Australia have catapulted nonprofit organisations 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 complete explanation of organisational …
Powerful Friends: The Institutionalisation Of Corporate Accounting Practices In An Australian Religious/Charitable Organisation, H. J. Irvine
Faculty of Commerce - Papers (Archive)
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. …