Year
1999
Degree Name
Doctor of Philosophy
Department
Department of Accounting & Finance - Faculty of Commerce
Recommended Citation
Abraham, Anne, The development of financial management practices as a necessary rationalisation for the support of mission in an Australian nonprofit organisation, PhD thesis, Department of Accounting & Finance, University of Wollongong, 1999. http://ro.uow.edu.au/theses/865
Abstract
This study concerns the development of fînancial management practices in a nonprofît organisation, Guides NSW, an organization which has its mission as its central focus, and, like other nonprofit organisations, is permeated by its history, its culture and its traditions.
In particular, the study addresses the two phenomena of the organisational attitude to fînancial matters and the dichotomy between short term and long term fînancial management. As organisational phenomena, it is appropriate to investigate them in their social context. Although contemporary phenomena, their roots are deeply entrenched in history. Thus, this case study involves both fîeldwork in terms of participant observation and engagement, and also historical analysis of archival records and artifacts.
The members and management of the Association view its mission as sacred, but money as secular. Consequently, the consideration of fînances can only be rationalised when the mission is endangered. Guides can be viewed as a game of life built on the foundation of the Boy Scouts, and influenced by the preferences and predilections of the Founder of both, with players, spectators and umpires all endeavouring to maintain the essential ethos of the game.
02Whole.pdf (4350 kB)
Unless otherwise indicated, the views expressed in this thesis are those of the author and do not necessarily represent the views of the University of Wollongong.