Copyright (c) 2009 All rights reserved. http://works.bepress.com/hirvine Recent documents in Dr. Helen Irvine en-us Sun, 31 May 2009 06:32:15 PDT 3600 http://works.bepress.com/hirvine/31 http://works.bepress.com/hirvine/31 Thu, 29 Jan 2009 21:08:45 PST The purpose of this paper is to expose the shortage of senior academics in Australian accounting schools, to relate the way one school is addressing this crisis through an innovative mentoring program, and to challenge existing institutional arrangements. This is a qualitative case study of one mentoring program set within the institutional context of Australian accounting schools. Data collected from semi-structured interviews, archival sources and personal reflections, is presented using metaphor to theorize (Llewellyn 2003). The scheme achieved some notable individual successes, but raised many issues and challenges to extant mentoring models and existing structures. Mentoring is a multifaceted investment in vocational endeavour and intellectual infrastructure, which will not occur unless creative means are developed over the long term to overcome current chronic staff shortages. The paper tells the story about one mentoring project in one Australian university, thus limiting its generalisability. The use of metaphor to theorise and explain qualitative data carries its own inherent limitations. This mentoring scheme exemplifies the possibility of finding creative solutions to staff shortages, but acknowledges the need for major structural changes. The paper makes three contributions: first, it addresses the lacuna in research mentoring for accounting academics; secondly, it uses metaphor as theory in a qualitative research paper, in response to Llewelyn's (2003) observation that metaphor in qualitative research is both undervalued and underdeveloped; and thirdly, by exposing a crisis in Australian accounting schools the paper opens debate on how that crisis can best be addressed. H. Irvine http://works.bepress.com/hirvine/30 http://works.bepress.com/hirvine/30 Thu, 29 Jan 2009 21:08:37 PST Accounting for the extractive industries has been a contested issue for decades as a result of a choice of different methods of costing available and the economic impacts of these methods on companies' financial results. When the International Accounting Standards Board (IASB) embarked on its extractive industries project in 1998, it attempted to create uniform accounting practices. An archival study of constituent responses to the IASB's Issues Paper revealed that the economic consequences argument was relied upon again to argue for retaining choice. The IASB's international accounting standard, IFRS 6, issued in 2004, once again permitted choice between methods, illustrating the effectiveness of the economic consequences argument in perpetuating past practice. C. L. Cortese http://works.bepress.com/hirvine/29 http://works.bepress.com/hirvine/29 Thu, 29 Jan 2009 21:08:31 PST This paper exposes the impact of competitive grant funding on public sector nonprofit volunteer organisations, using institutional theory to explain developments within this sector. A conceptual model is developed from which five propositions are derived. Bushcare units, in experiencing institutional pressures, respond in ways that affect their culture, structure and routines, resulting in the possibility that their mission will be compromised. In the process of targeting competitive grants, preparing grant applications, managing increased reporting requirements and recruiting volunteers, Bushcare units should apply a mission "filter" to ensure their mission is not compromised in the pursuit of money. Bushcare New South Wales (NSW), an Australian environmental organisation, provides an empirical illustration of the proposed conceptual model. S. Dolnicar http://works.bepress.com/hirvine/28 http://works.bepress.com/hirvine/28 Thu, 29 Jan 2009 21:08:20 PST Research into nonprofit organizations abounds, but not much is known about public sector nonprofit organizations. Recent funding incentives in Australia have led to significant changes in the market environment for such organizations. This study describes these market changes and explores the reactions of one environmental public sector nonprofit organization, Bushcare NSW, to these changes. This paper contends that, within this institutional environment, nonprofit organizations more successful in attracting large amounts of external funding have better administrative structures in place, whereas those less successful find themselves confronted with burdensome administrative duties. Neo-institutional theory provides a theoretical basis for this empirical investigation. Funding changes have had a major impact on Bushcare organizations, those more successful in attracting grants reporting significantly fewer recent administrative changes. K. Lazarevski http://works.bepress.com/hirvine/27 http://works.bepress.com/hirvine/27 Wed, 28 May 2008 14:23:43 PDT The focus of this paper is the rationale and impact of the adoption of a globalized set of accounting standards on an emerging economy, 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 globalization of international financial reporting and the adoption of International Financial Reporting Standards (IFRS). The UAE has embraced globalization in order to participate in the benefits it offers, including attracting foreign direct investment. Its adoption of IFRS is part of that process. In implementing IFRS, the UAE will face challenges including the development of a legal and regulatory structure to overcome a culture of secrecy and fraud, prevalent in emerging economies with a non-democratic history. H. J. Irvine http://works.bepress.com/hirvine/26 http://works.bepress.com/hirvine/26 Wed, 28 May 2008 14:23:39 PDT Since its inception The Salvation Army has relied heavily on external funds to survive. There is evidence to suggest that at the time of its founding, in 19th century England, and in its early years, financial statements played a powerful legitimizing role. This was crucial to an organization like The Salvation Army, newly formed and in desperate need of funds. This view is consistent with institutional theory, which emphasizes the importance of such legitimacy. However, it challenges the notion, prevalent in academic literature on accounting in religious organizations, that there is a resistance to the use of accounting as a "secular" activity in an organization with a "sacred" mission. The societal context of the early Salvation Army, the unique characteristics of William Booth, its founder, and its struggle for survival in its early years, all demonstrate an emphasis on an image of financial responsibility, and a reliance on the Army's audited financial statements to provide that image. H. J. Irvine http://works.bepress.com/hirvine/25 http://works.bepress.com/hirvine/25 Wed, 28 May 2008 14:23:36 PDT The Salvation Army is a large international religious/charitable organisation with a high profile in Australia. In recent years, the profile of its financial reports has grown, particularly in the context of corporate fundraising. This is one manifestation of the importance for the Army, over its history, of a sound financial reputation. It has always relied heavily on external funds to continue its operations, and its financial statements are, and have been, a useful means by which its image has been enhanced, and it has established a legitimate claim for these funds. The Salvation Army's founding and early years, in the second half of the 19th century in England, provide evidence of this early legitimising role of its financial statements. This is consistent with institutional theory, which emphasises the importance of such legitimacy, but challenges the notion, prevalent in academic literature on accounting in religious organisations, that there is a resistance to the use of accounting as a "secular" activity in an organisation with a "sacred" mission. While techniques and presentation have changed, the need for a resource-dependent organisation like The Salvation Army to create an acceptable financial image in the eyes of the public, has not changed. H. J. Irvine http://works.bepress.com/hirvine/24 http://works.bepress.com/hirvine/24 Wed, 28 May 2008 14:23:33 PDT Neo-institutional sociology proposes that organisations in a particular field behave in essentially the same way. In taking for granted the prevalence of institutionalised activities, such as accounting, however, it offers little in the way of penetrating insights into how, and to what extent, those activities are actually introduced and embedded into individual organisations. Recent changes in the nonprofit environment in Australia have catapulted nonprofit organisations into a new corporate mode of operation, providing a unique opportunity not only to observe the introduction of new accounting practices, but also to critique the usefulness of neo-institutionalism as a complete explanation of organisational behaviour. A brief study of one particular religious/charitable organisation highlights both the valuable "big picture" insights institutional theory offers and also its neglect of the "micro" view. A modified institutional lens provides the fine-tuning necessary for a more satisfying explanation of the likely impact of institutionally desirable practices on individual organisations. H. J. Irvine http://works.bepress.com/hirvine/23 http://works.bepress.com/hirvine/23 Wed, 28 May 2008 14:23:30 PDT Professional consultants play a role in mobilising the "creep" of corporate practices from the for-profit sector, through the public sector and into the nonprofit sector. As well as legitimising these practices, consultancies illustrate the power of professional groups to institute change across sectors. In spite of this, the proliferation of consultancies is under-researched, particularly in the increasingly sophisticated nonprofit sector. In one year, one religious/charitable organisation (RCO) commissioned no fewer than five consultancies. This study provides insights about the process by which the consultancies were commissioned, conducted and adopted as RCO grappled with the applicability of corporate practices and its ability to implement them. H. J. Irvine http://works.bepress.com/hirvine/22 http://works.bepress.com/hirvine/22 Wed, 28 May 2008 14:23:28 PDT The last decade has seen increased competition amongst voluntary organisations. This has resulted in a number of changes to the nonprofit sector, such as increased levels of scrutiny and accountability. Voluntary organisations compete not only for limited numbers of volunteers but also for limited grant funding made available at local, state and federal government levels. Increased competition has placed pressure on organisations to take a more commercial approach to the management of their organisations and to adopt what have been previously considered 'for profit' business practices such as marketing. This empirical study uses neo-institutional theory to investigate the marketing of nonprofit organisations, specifically the concept of "mimetic isomorphism". The 'Bushcare' program in NSW is examined to determine the extent to which competitive pressures are forcing nonprofit environmental volunteering organisations to copy each other and grow more homogenous in terms of their marketing strategies. Since the most commonly accepted marketing practices are not necessarily the most efficient, managers of these organisations are faced with the challenge of attracting new volunteers and need to assess their current strategies and motivations for recruitment programs. S. Dolnicar