On Being a Financial Manager in a Church Organisation: Understanding the Experience

Margaret Lightbody

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Accounting and Organizational Management Nonprofit Sector and Volunteering Accounting and Financial Management

Abstract

Accountants and financial managers, as individuals and as occupational groups, are largely invisible in the growing body of financial management literature. In particular, limited privilege has been given to the experiences of financial managers in organisations dominated by social or value‐based goals, rather than financial motives. To begin to address this lacunae, this paper presents a micro study of financial managers ‘in motion’( Hopwood, 1987 ) in the state division of a large Australian church. By explicating the financial managers’ own perspectives of their experiences, the study provides a unique perspective of understanding of what it is to ‘be’ a financial manager in a non‐profit entity.

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References

1987The archeology of accounting systems 1984Changing Interpretive Schemes and Organizational Restructuring: The Example of a Religious Order 1983The everyday accountant and researching his reality 1992“Herstory” in accounting: The first eighty years 1985Management control in an area of the NCB: Rationales of accounting practices in a public enterprise 1990A MODEL OF FINANCIAL ACCOUNTABILITY AND THE CHURCH OF ENGLAND 1992Accounting: Filling the negative space 1988Accounting in its Social Context: An Analysis of the Accounting Systems of the Church of England

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