Corporate "creep": an institutional view of consultancies in a nonprofit organisation
Irvine, Helen J. (2007) Corporate "creep": an institutional view of consultancies in a nonprofit organisation. Australian Accounting Review, 17(1), pp. 13-25.
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 capability of implementing them. It also highlights issues of interest to other nonprofits as they assess their need to employ consultants and the potential impact of adopting recommended practices.
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|Item Type:||Journal Article|
|Keywords:||external consultants, institutional theory, normative pressure, corporate practices, professional groups, nonprofit organisations|
|Subjects:||Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Accounting Auditing and Accountability not elsewhere classified (150199)|
Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > BUSINESS AND MANAGEMENT (150300) > Business and Management not elsewhere classified (150399)
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School|
|Copyright Owner:||Copyright 2007 CPA Australia|
|Copyright Statement:||Reproduced in accordance with the copyright policy of the publisher.|
|Deposited On:||19 Mar 2008|
|Last Modified:||29 Feb 2012 23:42|
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