非营利背景下的脱钩会计:稳定管理会计的解释?

IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE
Brendan Clerkin , Martin Quinn , Ciaran Connolly
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引用次数: 0

摘要

关于脱钩的现有文献往往侧重于营利组织,而本文研究的是非营利组织,因为在非营利组织中,捐赠者是最重要的利益相关者,对捐赠者负责至关重要。具体而言,本研究探讨了为什么在某些非营利组织中,管理会计可能与同一环境下的其他会计既脱钩又耦合。基于三个大型案例研究组织的数据,研究结果表明,捐助者对基于合规的财务会计信息而非绩效信息的需求,限制了管理会计信息的可用性和使用;实质上,使其在不同方面脱钩和耦合。这有可能损害组织的业绩,并连带损害受益人和捐助方的利益。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Decoupled accounting in a non-profit context: An explanation for stable management accounting?

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.

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来源期刊
CiteScore
9.40
自引率
7.80%
发文量
91
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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