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What the big picture misses: how new accounting practices were institutionalised in an Australian religious/charitable organisation

Irvine, Helen J. (2001) What the big picture misses: how new accounting practices were institutionalised in an Australian religious/charitable organisation. In Third Asia Pacific Interdisciplinary Research in Accounting Conference, 15 - 17 July 2001, Adelaide Australia.

Abstract

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 behaviour. A brief study of one particular religious/charitable organisation highlights both the valuable "big picture" insights institutional theory offers and also its neglect of the "micro" view. A modified institutional lens provides the fine-tuning necessary for a more satisfying explanation of the likely impact of institutionally desirable practices on individual organisations.

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ID Code: 13077
Item Type: Conference Paper
Keywords: religious/charitable organisation, accrual accounting, institutional theory
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Financial Accounting (150103)
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

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