Management Control in a Voluntary Organization: Accounting and Accountants in Organizational Context

by Peter Booth

Overview

This book, originally published in 1995, is concerned with the study of accounting within its organizational and social context. The author analyses accounting as having potential effects at both an ideological level and at an occupational level. Empirically, it is explored within the context of voluntary organizations as theoretically interesting extreme cases, where the conditions for accounting to be significant should be most open to question. This title will be of interest to students of business studies and management.

Product Details

ISBN-13:	9780815366980
Publisher:	Taylor & Francis
Publication date:	04/10/2018
Series:	Routledge Library Editions: Management , #16
Edition description:	Reissue
Pages:	300
Product dimensions:	6.12(w) x 9.19(h) x (d)

Table of Contents

List of Tables; List of Figures; Preface; Acknowledgements; Part 1: Background and Rationale; 1. Introduction 2. Focusing the Problematic 3. A Typology of Voluntary Organizations 4. Overview of Findings 5. Chapter Summary; Part 2: A Critical Structuralist Framework; 1. Introduction 2. A Critical Structuralist Analysis of Management 3. Management Control in Voluntary Organization 4. A Critical Structuralist Framework for Churches 5. Chapter Summary; Part 3: Research Method; 1. Introduction 2. The Subject Organization 3. Case Study Design 4. Chapter Summary; Part 4: Accounting Systems 1: Formal Features and Financial Dynamics; 1. Introduction 2. Formal Accounting Systems 3. Financial Dynamics and Accounting 4. Chapter Summary; Part 5: Accounting Systems II: How is Accounting Used in Practice?; 1. Introduction 2. Uses of Accounting by Sacred Occupational Groups 3. Uses of Accounting by Accountants 4. Tensions between Occupational Groups 5. Chapter Summary; Part 6: Accounting Systems III: The Dynamics of the Budgeting Process; 1. Introduction 2. Historical Trends in the Budgeting Process 3. A Case Study of the Budgeting Process under Financial Stress 4. Chapter Summary; Part 7: Conclusions; 1. Introduction 2. Major Findings 3. A Comparison with Trends in Voluntary Organizations 4. Concluding Comments; Appendix; Bibliography; Index

Editorial Reviews

Using as a case study a large church in Australia, explores the place of accounting in the management of a volunteer organization. Finds that accounting is of low but variable significance except when it is prioritized during a financial crisis. Also discusses the tension between the clergy and the accountants over the use of accounting, differences between the formal accounting system and how it is carried out in practice, the role of accounting in the budgeting process, and how the findings might be applied to other organizations. More for researchers than practitioners. Based on a doctoral thesis, apparently for the University of New South Wales. Annotation c. Book News, Inc., Portland, OR (booknews.com)

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