ABSTRACT
Chapter 8 presents our findings derived from the case studies undertaken as part of this research project. The case studies cover multiple cases and then draw a single set of cross-case conclusions. We adopted a multiple-case approach using replication logic (Yin, 2017). The rationale underlying the use of multiple case studies is to predict similar or contrasting results to uncover both the phenomenon of interest and its context. The case studies ask a series of questions about each case organisation. For each case, we followed the same structure while discussing the case and presenting evidence. The aim was to mobilise knowledge from each case and then compare them. The results of the survey from the previous chapter indicate the extent to which variation exists among nonprofit and voluntary organisations in terms of their costing systems and management accounting practices; however, the descriptive statistics and regression analysis do not explain how and why the variation exists at a deeper level and in a meaningful way. The case study analysis and results shed further light on this issue to illustrate the complex and dynamic relationships that exist between legislation and cost elaborateness, competitiveness, and development or improvement of costing models and systems. It was essential to protect the individuals and organisations who participated in this research; thus, a pseudonym or fictional name was adopted for each of the case organisations to provide anonymity and confidentiality, based on the ethical codes outlined in the methodological chapter.
