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Offering more than advice: consultancies in a nonprofit organization

Irvine, Helen J. (2005) Offering more than advice: consultancies in a nonprofit organization. In Accounting & Finance Association of Australia and New Zealand (AFAANZ), July 2005, Melbourne, Australia.

Abstract

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 corporate practices recommended by consultants. While some research has been undertaken on consultancies in both the public and nonprofit sectors, there has been less attention paid to its role in the infiltration of corporate practices from the private sector, through the public sector, and into the nonprofit sector. By focusing on the institutional environment in which nonprofit organizations operate, and on one organization, insights have been provided about this process.

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ID Code: 13067
Item Type: Conference Paper
Additional Information: The contents of this conference can be freely accessed online via the conference's web page (see hypertext link).
Additional URLs:
Keywords: institutional theory, normative pressure, corporate practices, religious/charitable organization, nonprofit organization, external consultants
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Auditing and Accountability (150102)
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 2005 (please consult author)
Deposited On: 19 Mar 2008
Last Modified: 05 Jan 2011 23:36

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