Purpose ? The aim of this paper is to examine the process of change in an Australian not-for-profit organization, from a cash-based to an accrual-based accounting system. Its particular focus is the relationship between the image portrayed by accrual accounting adoption and the technical...

During Peter Drucker's talk entitled "The Organization in Transition – Are the Traditional Functions Obsolete?" he discusses functions that remain centers of specialized knowledge and training, but cease to constitute the organizational base of the work itself. During his lecture, he talks...

The study of organizational strategy, structure and culture has been an area of interest for strategic management research. While there is abundant empirical research on strategic management in the West, little research has been undertaken in countries such as Malaysia, Indonesia, Singapore,...

The focus of this paper is the rationale and impact of the adoption of a globalized set of accounting standards on a developing country, with particular emphasis on the United Arab Emirates (UAE). The paper is based on data gathered primarily from archival sources, studied in the context of the...

The profile of accounting in the nonprofit sector has been raised substantially in recent years, due to profound changes in the institutional environment in which organizations in that sector operate. One of the factors that has resulted in the adoption of corporate-style financial management...

This paper explains the proliferation of consulting activities in nonprofit organizations, and illustrates it by a study of the external consultancies commissioned by one religious/charitable organization (RCO) within a twelve-month period. The qualitative study, conducted over one year,...

Nonprofit organizations operate in an increasingly corporatised, competitive environment. More and more, as institutions with charitable agenda, they need to promote an image that will enhance their ability to attract the funding they require in order to continue their operations. Competition...

The failure of industry incumbents to prosper or even survive from periods of discontinuous innovation has been consistently linked to organizational inertia. Recent work has unbundled the structure of inertia into two key determinants: 'resource rigidities' and 'routine rigidities'. In this...

Using sociological institutionalism the three articles constituting this dissertation scrutinize the relationship between organizations and their (social) environment at different levels of analysis and in the context of specific research questions. Drawing on qualitative research conducted in...