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dc.contributor.authorSoobaroyen, Teerooven
dc.contributor.authorSannassee, Raja Vinesh
dc.date.accessioned2019-11-05T07:04:24Z
dc.date.available2019-11-05T07:04:24Z
dc.date.created2016-01-15 12:15
dc.date.issued2007
dc.identifieroai:eprints.soton.ac.uk:80410
dc.identifierSoobaroyen, Teerooven and Sannassee, Raja Vinesh (2007) An exploratory study of financial priorities, financial planning and control practices in voluntary organisations: Perceptions of treasurers in a developing country. Journal of Accounting and Organizational Change, 3, (3), 270-301. (doi:10.1108/18325910710820300 <http://dx.doi.org/10.1108/18325910710820300>).
dc.identifier.urihttp://hdl.handle.net/20.500.12424/3685525
dc.description.abstractPurpose: This study seeks to explore the financial priorities, financial planning and control practices in locally-established voluntary organisations (LVOs) in a developing country context. 
 
 Design/methodology/approach: Two data collection methods are used to gather views from the LVO treasurers: a questionnaire survey and face-to-face interviews. 
 
 Findings: Treasurers are less focused on priorities involving internal planning and control and are found to be using financial planning and control practices to a limited and seemingly unsophisticated extent. In consideration of the theoretical implications of organizational legitimacy, overall findings suggest that internal practices are: extensively used to convey a symbolic message of rationality, in the pursuit of a pragmatic or a moral form of legitimacy towards a defined funding body or towards a perceived internal target audience, respectively; used in a limited and informal way due to their perceived inappropriateness in legitimating organizations, in “deference” to the voluntary organizations' (VO) primary social objectives; or are virtually inexistent, due to the strong influence of trust embedded in an “emotional-led” context, thereby explaining the irrelevance of financial/control practices – even for symbolic reasons. 
 
 Research limitations/implications: The questionnaire response rate has been relatively low but the findings are enhanced by the diversity of organizations which participated in the questionnaire and interview stages. 
 
 Originality/value: This study focuses on locally established organizations in a developing country context, which are typically less subjected to VO regulation and are “managed” by (unpaid) volunteers. The interviews involved a cross-section of LVOs, which has been instrumental in contemplating the potential relevance of the legitimacy perspective.
 
dc.relation.ispartofhttp://eprints.soton.ac.uk/80410/
dc.subjectAC Collections. Series. Collected works
dc.titleAn exploratory study of financial priorities, financial planning and control practices in voluntary organisations: Perceptions of treasurers in a developing country
dc.typeArticle
ge.collectioncodeOAIDATA
ge.dataimportlabelOAI metadata object
ge.identifier.legacyglobethics:6388604
ge.identifier.permalinkhttps://www.globethics.net/gel/6388604
ge.lastmodificationdate2016-03-21 12:15
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ge.oai.setnameStatus = Published
ge.oai.setnameSubject = A General Works: AC Collections. Series. Collected works
ge.oai.setnameMaterial Type = Article
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ge.linkhttp://eprints.soton.ac.uk/80410/


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