Thesis (PhDBusinessandManagement)--University of South Australia, 2004.

Concerns over the future of the nonprofit sector due to increasing resource pressures and an economic rationalist political climate in Australia have led to increasing public and private interest in partnerships between nonprofit organisations and the private sector. The purpose of this research is to describe, understand, map and analyse the experiences of nonprofit staff in organisations that are linked to businesses in a variety of funding relationships. The major questions that drove the research were: 1. Does the language used by nonprofit staff and in organisational documentation relating to relationships with for-profits reflect the status of and contribute to the reproduction of the power relationship between the organisations? 2. Do nonprofit/for-profit relationships affect the organisational capacity of nonprofit organisations and the social agency of individuals? If so, to what extent can balanced power-sharing arrangements contribute to increased organisational capacity? 3. Does the media aspect of the institutional context of relationships in which nonprofits operate affect the social agency of individuals and the capacity of nonprofits? The thesis presents a grounded theory (Glaser & Strauss 1967; Strauss & Corbin 1998) of language and power in inter-sectoral relationships, using five case studies, a media analysis and a quantitative component as the data from which to draw theoretical implications. The work develops an innovative methodological tool called 'linguistic threads' and uses Clegg's circuits of power model (1987) to culminate in static state and process theories of language and power in relationships between nonprofits and for-profits in the Australian context.

This thesis examines the role of management accounting control practices in interorganisational alliances (IOAs) involving non-cash, ‘value in kind’ (VIK) transactions. The research involves a retrospective case study of the Sydney 2000 Olympic Games, which examines how the Sydney Organising Committee for the Olympic Games, (SOCOG), managed and accounted for over $360 million of VIK. The case study is based on document study and interviews with individuals involved with this aspect of the 2000 Olympic Games. Following a review of previous research concerning both the life cycle (Das and Teng 2002, Moores and Yuen 2001) and the nature of formal accounting controls (Dekker 2004) in IOAs, two research questions are developed. Firstly, what kinds of formal accounting controls are required to manage VIK over the life cycle of an IOA? Secondly, how are extant accounting controls localised through the practice of managing VIK? This thesis finds the VIK resources are significant to the recipient parties and the IOAs in general. These VIK transactions, however, have been overlooked in previous accounting research with little significant recognition in prior studies or contemporary professional discourse. There is a lack of directly transferable expertise from traditional accounting practices in relation to the following aspects of the management and control of VIK – recognition, planning/budgeting, procedures/rules and performance monitoring. Formal control activities were all experimented with and improvised in order to deal with the challenges presented by the significance of VIK. A ‘drift’ in accounting technologies has been documented by this study (Andon et al 2007). Given the potential economic significance of VIK transactions, this suggests a need for both further research and professional discourse in this area to ensure sufficient visibility of, and management planning and control for, VIK transactions. Future research could include studies of: management and control of VIK in real time; provider organisations and the impact of VIK on their formal accounting controls; the role of social or informal controls and trust in negotiating and managing VIK; IOAs involving organisations that are operated as an indefinite going concern and, the recognition, valuation and attestation of VIK resources across a range of organisations.

The formation of alliances has become a key strategy for businesses wishing to grow. Yet the majority of these alliances fail. Most of the research into strategic alliances has focused on the benefits to the business itself, such as access to new markets, new technology or new knowledge. Surprisingly little research has examined the impact such alliances have on the customer, so we do not know if these alliances result in tangible benefits for customers that can be used to improve the outcomes of the alliance. The present study examined whether such an alliance added value to customers or improved their relationship with a service provider. The study found customers differentiated between

This thesis examines the role of management accounting control practices in interorganisational alliances (IOAs) involving non-cash, ‘value in kind’ (VIK) transactions. The research involves a retrospective case study of the Sydney 2000 Olympic Games, which examines how the Sydney Organising Committee for the Olympic Games, (SOCOG), managed and accounted for over $360 million of VIK. The case study is based on document study and interviews with individuals involved with this aspect of the 2000 Olympic Games. Following a review of previous research concerning both the life cycle (Das and Teng 2002, Moores and Yuen 2001) and the nature of formal accounting controls (Dekker 2004) in IOAs, two research questions are developed. Firstly, what kinds of formal accounting controls are required to manage VIK over the life cycle of an IOA? Secondly, how are extant accounting controls localised through the practice of managing VIK? This thesis finds the VIK resources are significant to the recipient parties and the IOAs in general. These VIK transactions, however, have been overlooked in previous accounting research with little significant recognition in prior studies or contemporary professional discourse. There is a lack of directly transferable expertise from traditional accounting practices in relation to the following aspects of the management and control of VIK – recognition, planning/budgeting, procedures/rules and performance monitoring. Formal control activities were all experimented with and improvised in order to deal with the challenges presented by the significance of VIK. A ‘drift’ in accounting technologies has been documented by this study (Andon et al 2007). Given the potential economic significance of VIK transactions, this suggests a need for both further research and professional discourse in this area to ensure sufficient visibility of, and management planning and control for, VIK transactions. Future research could include studies of: management and control of VIK in real time; provider organisations and the impact of VIK on their formal accounting controls; the role of social or informal controls and trust in negotiating and managing VIK; IOAs involving organisations that are operated as an indefinite going concern and, the recognition, valuation and attestation of VIK resources across a range of organisations.

Thesis (Ph. D.)--University of Washington, 2007. / Vita. Includes bibliographical references (leaves 95-115).

Thesis (D.B.A.) Nova Southeastern University, 2004. / Includes bibliographical references (leaves 277-303).

Thesis (DBA) - Swinburne University of Technology, Australian Graduate School of Entrepreneurship, 2005. / Dissertation submitted to [the] Australian Graduate School of Entrepreneurship, Swinburne University of Technology in partial fulfilment of the requirements for the Doctor of Business Administration, 2005. Typescript. Includes bibliographical references (p. 268-300).

Thesis (M. Phil.)--Hong Kong University of Science and Technology, 2004. / Includes bibliographical references (leaves 68-81). Also available in electronic version. Access restricted to campus users.

Thesis (Ph. D.)--University of Chicago, Dept. of Economics, June 2000. / Includes bibliographical references. Also available on the Internet.