ABSTRACT
In Chapter 7, we present our findings from the survey conducted with a sample of nonprofit and voluntary organisations in Australia. As discussed in Chapter 1, we sought to investigate and describe the extent to which Australian nonprofit and voluntary organisations use contemporary cost accounting and cost management tools in their strategic decision-making and control processes. We also wanted to determine how and whether legislative requirements, funding uncertainty and strategic priorities play a role in these organisations’ decisions to implement and use cost management tools, and to explore the role of cost information in organisational effectiveness.
