Publication Details

This article was originally published as Abraham, A, An embedded model for understanding the development of accounting control systems in a nonprofit organisation, The Journal of Global Business Issues, 1(2), 2007, 1-9.


How do nonprofit organisations (NPOs) demonstrate increased accountability? How can they develop appropriate accounting systems? Can accounting control systems be considered in isolation from organizational structure and culture? This study focuses on the application of an embedded model approach to understand the development of financial control systems in NPOs. This is illustrated by a historical case study of single NPO which, in turn, has implications for the understanding and design of accounting control systems across the nonprofit sector.

Link to publisher version (URL)

Journal of Global Business Issues