Organizational Change and Management Control in a Not-For-Profit Organization:A Qualitative Field Study

In this article we report the results of an inductive field study designed to develop an understanding of organizational and accounting change in an Australian church organization. We approach this study following the insights from Burns and Scapens’ (2000) theorisation of management accounting change and the new institutional sociology perspective. The data collection and analytical methodology adopted is grounded approach that summarized interview data into shorter statements to identify themes and to reveal the emergent phenomena. Eight broad themes emerged and were the points of discussion adopted by us. The cause and effect relationships of the predominantly internally generated organisational changes within a Christian-based community service organization became apparent. The subject organization had enjoyed success through hard work, commitment, dedication and loyalty and the collective energy of the individuals and groups within. Additionally, pressures of tighter government funding and service outcome orientation moderately caused the traditional family-like structure to diminish and evolve into, or at least resembled a more corporate styled organization. However, the structuring of the funded operations within the organization had a strong grain of internal force at the time that kept these influences fairly minimal, but manageable without impacting, to a large degree, the management accounting control mechanisms. Our contribution to the accounting and organizational change literature lies in the diversity in the findings that offers a rich and colorful representation of the impact of radical change in a not-for-profit organization. We call for more empirical research into this emerging area in management accounting.Organizational change; institutional theory; management accounting change; not-for-profit organizations

A Participative evaluation model to refine academic support for first year Indigenous higher education students

This paper presents an evaluative approach designed to provide a cycle of continuous improvement to retain Indigenous students during their first year of higher education. The evaluation model operates in conjunction with a student academic enrichment program that is premised on valuing and respecting each student\u27s background and life experience whilst building capability for learning success. Data collected will be used for continual improvement of a newly developed innovative academic enrichment program that caters to the needs of Indigenous students. The defining mechanisms of the model for measuring the first year experience are particularly meaningful for the Australian Centre For Indigenous Knowledges and Education as it moves into its inaugural year of operation in 2012. This preeminent time requires a flexible model to receive timely feedback in a reflexive environment where students guide the process as they continue their journey of accumulating knowledge and leave behind their contribution in shaping the landscape for future first year Indigenous students

A participative evaluation model to refine academic support for first year Indigenous higher education students

This paper presents an evaluative approach designed to provide a cycle of continuous improvement to retain Indigenous students during their first year of higher education. &nbsp; The evaluation model operates in conjunction with a student academic enrichment program that is premised on valuing and respecting each student's background and life experience whilst building capability for learning success. &nbsp;Data collected will be used for continual improvement of a newly developed innovative academic enrichment program that caters to the needs of Indigenous students. &nbsp;The defining mechanisms of the model for measuring the first year experience are particularly meaningful for the Australian Centre For Indigenous Knowledges and Education as it moves into its inaugural year of operation in 2012. This preeminent time requires a flexible model to receive timely feedback in a reflexive environment where students guide the process as they continue their journey of accumulating knowledge and leave behind their contribution in shaping the landscape for future first year Indigenous students. &nbsp; </p