ABSTRACT

In recent years, nonprofit and voluntary organisations have faced challenges and unanticipated pressures as a result of increased competition for funding, technological advancements, the need to comply with government regulations, and increased social and community expectations regarding greater accountability and transparency.

Cost accounting and cost management tools are considered to be a means of providing adequate and quality information for management control for all sorts of organisations, including nonprofits. 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 operations and projects through cost accounting and cost management tools.

The book will be of benefit to a range of stakeholders in the sector, including financial and management accountants, professional accounting bodies, the government, policymakers, academics, consultants and operational managers.

chapter 1|10 pages

Background, introduction and aims

chapter 3|13 pages

Accountability and governance mechanisms for nonprofit organisations

An international perspective

chapter 4|18 pages

Cost management and accounting research literature

An overview

chapter 6|12 pages

Study design and methods

chapter 7|25 pages

Survey results

chapter 8|12 pages

Findings from case studies

chapter 9|5 pages

Conclusions and implications