In recent years, nonprofit and voluntary organisations have faced challenges and unanticipated pressures as a result of increased competition for funding, technological advancements, the need to comply with government regulations, and increased social and community expectations regarding greater accountability and transparency.
Cost accounting and cost management tools are considered to be a means of providing adequate and quality information for management control for all sorts of organisations, including nonprofits. Using empirical evidence from the Australian nonprofit sector, this research monograph offers insight into how nonprofit and voluntary organisations control and manage the costs of their operation and projects through cost accounting and cost management tools.
The book will be of benefit to a range of stakeholders in the sector, including financial and management accountants, accounting professional bodies, the government, policymakers, academics, consultants and operational managers.
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xi | |
| About the authors |
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xiii | |
| Preface |
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xv | |
| Acknowledgements |
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xvii | |
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xviii | |
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1 Background, introduction and aims |
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2 The nonprofit and voluntary sector in Australia |
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11 | (25) |
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3 Accountability and governance mechanisms for nonprofit organisations: an international perspective |
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36 | (13) |
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4 Cost management and accounting research literature: an overview |
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49 | (18) |
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5 Theory of cost management and research propositions |
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67 | (13) |
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6 Study design and methods |
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80 | (12) |
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92 | (25) |
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8 Findings from case studies |
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117 | (12) |
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9 Conclusions and implications |
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129 | (38) |
| Appendices |
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167 | (4) |
| Glossary |
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171 | (1) |
| Index |
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171 | |
Zahirul Hoque, PhD, is a Professor of Management Accounting/Public Sector in the Department of Accounting and Data Analytics, and Director of the Centre for Public Sector Governance, Accountability and Performance in the La Trobe Business School of La Trobe University, Melbourne, Australia. He is the founding Editor-in-Chief of the Journal of Accounting & Organizational Change. He is a Fellow of CPA Australia and the Institute of Cost and Management Accountants of Bangladesh (ICMAB).
Tarek Rana, PhD, is a Senior Lecturer in Accounting at RMIT University, Melbourne, Australia. He is a Fellow of CPA Australia and a member of the Chartered Institute of Management Accountants (CIMA), Chartered Accountants of Australia and New Zealand (CAANZ) and Chartered Global Management Accountants (CGMA).
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