University of Wollongong Research Online University of Wollongong Thesis Collection University of Wollongong Thesis Collections 1999 Who's counting?: an institutional analysis of expectations of accounting in a nonprofit elir gious/ charitable organization within a changing environment Helen Irvine University of Wollongong Recommended Citation Irvine, Helen, Who's counting?: an institutional analysis of expectations of accounting in a nonprofit er ligious/charitable organization within a changing environment, Doctor of Philosophy thesis, Department of Accounting and Finance, University of Wollongong, 1999. http://ro.uow.edu.au/theses/1034 Research Online is the open access institutional repository for the University of Wollongong. For further information contact Manager Repository Services:
[email protected]. Who's counting? An institutional analysis of expectations of accounting in a nonprofit religious/charitable organization within a changing environment. A Thesis submitted in fulfilment of the requirements for the award of the degree DOCTOR OF PHILOSOPHY from the UNIVERSITY OF WOLLONGONG by Helen Irvine B.Com, M.Com. Department of Accounting and Finance 1999 Volume 1 Certificate I, Helen Joy Irvine, certify that this thesis has not been submitted previously as part of the requirements of another degree and that it is the product of my own independent research. 4/.$- JklMLVnJL 1999 Abstract In recent years the nonprofit sector has been increasingly influenced by commercial practices, following the lead given by the public sector, which has instituted a series of reforms. The greater emphasis on a business-like culture which has resulted has included the adoption of accounting practices in the nonprofit sector which have previously been used only by organizations which exist for profit-making purposes.