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Topic 2 Reading Budgetary Incrementalism In A Christian Bureaucracy Notes

Accounting Notes > Accounting in Non-Governmental Organisations Notes

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AC310: Topic 2 - Reading - "Budgetary incrementalism in a Christian bureaucracy" (Parker, 2001)

"Budgetary incrementalism in a Christian bureaucracy" (Parker, 2001) Introduction Religious organizations have been neglected in NGO research Religious organizations are: Advocates of social justice Major deliverers of social welfare services Centres of community activity Contributors to economic activity Some research has looked at Islamic influences (Karim and Ali, 1989; Abdul-Rahman and Goddard, 1998) "This paper examines the planning and budgetary control systems linkages, and the nature of the budgetary control processes" "[The previous paper] developed a conceptual map of environmental influences on the planning process and examines the nature of that resulting planning process" 4 internal and external environment factors emerged: Community culture Resources pressure Consultative bureaucracy Compliance oriented accounting information The reactive planning approach was: Short term Resources oriented "Reacted to short term environmental pressures rather than proactively creating a longer term set of strategies" "The budget may be employed as an uncertainty coping mechanism" Tension was found between "sacred vision and the secular budgetary system" Budgeting and budgeting negotiation was found to have a "unique strategic facilitating role" Grounded theory methodology The grounded theory methodology is an "approach that allowed the possibility of unique concepts and relationships to be inductively derived from the organization under study Organization structure and budget process Most functional areas were accountable to two major committees The Commission for Mission The Resources Commission Financial structure was based on fund accounting model which included over 1300 trust funds Fund accounting = An accounting model that focuses on accountability rather than profitability Found 3 concepts which facilitated the emergence of the "incremental budgetary melange" in response to the VSC's reactive planning Intra-organizational relationships Managerial expertise

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