{"title":"Decoupled accounting in a non-profit context: An explanation for stable management accounting?","authors":"Brendan Clerkin , Martin Quinn , Ciaran Connolly","doi":"10.1016/j.cpa.2024.102721","DOIUrl":null,"url":null,"abstract":"<div><p>While extant literature on decoupling tends to focus on for-profit organizations, this paper examines the non-profit context, where donors are the most salient stakeholders and accountability to donors is paramount. Specifically, this research explores why management accounting in some non-profit contexts may be both decoupled and coupled from other accounting in the same context. Based on data from three large case study organizations, the findings indicate that donors’ demands for compliance-based financial accounting information, rather than for performance information, limits the availability and use of management accounting information; in essence, leaving it decoupled and coupled in different aspects. This is potentially to the detriment of organizational performance, and by association to beneficiaries and donors.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":null,"pages":null},"PeriodicalIF":8.3000,"publicationDate":"2024-02-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Critical Perspectives on Accounting","FirstCategoryId":"91","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1045235424000200","RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0
Abstract
While extant literature on decoupling tends to focus on for-profit organizations, this paper examines the non-profit context, where donors are the most salient stakeholders and accountability to donors is paramount. Specifically, this research explores why management accounting in some non-profit contexts may be both decoupled and coupled from other accounting in the same context. Based on data from three large case study organizations, the findings indicate that donors’ demands for compliance-based financial accounting information, rather than for performance information, limits the availability and use of management accounting information; in essence, leaving it decoupled and coupled in different aspects. This is potentially to the detriment of organizational performance, and by association to beneficiaries and donors.
期刊介绍：
Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations
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