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Full-Text Articles in Social and Behavioral Sciences
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. …