Cost Management for Nonprofit and Voluntary Organisations

ISBN-13: 9781032088112 / Angielski / Miękka / 2021 / 200 str.

Tarek Rana

Opis

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.

Spis treści

1 Background, introduction and aims

2 The nonprofit and voluntary sector in Australia

3 Accountability and governance mechanisms for nonprofit organisations: an international perspective

4 Cost management and accounting research literature: an overview

5 Theory of cost management and research propositions

6 Study design and methods

7 Survey results

8 Findings from case studies

9 Conclusions and implications

O autorze

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).