Patterns of boardroom discussions around the accountability process in a nonprofit organisation
Joannides, Vassili, Jaumier, Stephane, Hoque, Zahirul, & Lee (2015) Patterns of boardroom discussions around the accountability process in a nonprofit organisation. In Hoque, Zahirul & Parker, Lee (Eds.) Performance Management in Nonprofit Organizations : Global Perspectives. Routledge Taylor & Francis, New York, United States of America, pp. 234-259.
This chapter sets out to identify patterns at play in boardroom discussions around the design and adoption of an accountability system in a nonprofit organisation. To this end, it contributes to the scarce literature showing the backstage of management accounting systems (Berry, 2005), investment policy determining (Kreander, Beattie & McPhail, 2009; Kreander, McPhail & Molyneaux, 2004) and financial planning strategizing (Parker, 2004) or budgeting (Irvine 2005). The paucity of publications is due to issues raised by confidentiality preventing attendance at those meetings (Irvine, 2003), Irvine & Gaffikin, 2006). However, often, the implementation of a new control technology occurs over a long period of time that might exceed the duration of a research project (Quattrone & Hopper, 2001, 2005). Recent trends consisting of having research funded by grants from private institutions or charities have tended to reduce the length of such undertakings to a few months or rarely more than a couple of years (Parker, 2013);
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|Item Type:||Book Chapter|
|Keywords:||Boardroom discussions, Accountability, Management accounting systems|
|Subjects:||Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000)
Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > BUSINESS AND MANAGEMENT (150300)
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
|Copyright Owner:||Copyright 2015 Routledge|
|Deposited On:||17 Dec 2014 06:30|
|Last Modified:||18 Dec 2015 15:12|
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