QUT ePrints

How financial statements enhance(d) the long-term survival of an international religious/charitable organisation

Irvine, Helen J. (2001) How financial statements enhance(d) the long-term survival of an international religious/charitable organisation. In Second Accounting History, 8 - 10 August 2001, Osaka, Japan.

Abstract

The Salvation Army is a large international religious/charitable organisation with a high profile in Australia. In recent years, the profile of its financial reports has grown, particularly in the context of corporate fundraising. This is one manifestation of the importance for the Army, over its history, of a sound financial reputation. It has always relied heavily on external funds to continue its operations, and its financial statements are, and have been, a useful means by which its image has been enhanced, and it has established a legitimate claim for these funds. The Salvation Army's founding and early years, in the second half of the 19th century in England, provide evidence of this early legitimising role of its financial statements. This is consistent with institutional theory, which emphasises the importance of such legitimacy, but challenges the notion, prevalent in academic literature on accounting in religious organisations, that there is a resistance to the use of accounting as a "secular" activity in an organisation with a "sacred" mission. While techniques and presentation have changed, the need for a resource-dependent organisation like The Salvation Army to create an acceptable financial image in the eyes of the public, has not changed.

Impact and interest:

Citation countsare sourced monthly from Scopus and Web of Science® citation databases.

These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.

Citations counts from the Google Scholar™ indexing service can be viewed at the linked Google Scholar™ search.

Full-text downloads:

246 since deposited on 19 Mar 2008
25 in the past twelve months

Full-text downloadsdisplays the total number of times this work’s files (e.g., a PDF) have been downloaded from QUT ePrints as well as the number of downloads in the previous 365 days. The count includes downloads for all files if a work has more than one.

ID Code: 13075
Item Type: Conference Paper
Keywords: financial statements, accounting history, Salvation Army
Subjects: Australian and New Zealand Standard Research Classification > HISTORY AND ARCHAEOLOGY (210000) > HISTORICAL STUDIES (210300) > Historical Studies not elsewhere classified (210399)
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)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Copyright Owner: Copyright 2001 (please consult author)
Deposited On: 19 Mar 2008
Last Modified: 05 Jan 2011 23:36

Export: EndNote | Dublin Core | BibTeX

Repository Staff Only: item control page