Performance reporting in a large multi-service community welfare organisation
Date
2010
Authors
Saj, M.
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Conference paper
Citation
Proceedings of Asia Pacific Interdisciplinary Research in Accounting Conference (APRIA 2010) 2010: pp.1-43
Statement of Responsibility
Phil Saj
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APIRA Conference (2010 : Sydney, Australia)
Abstract
Community Welfare Organisations (CWOs) perform an important role in society. Many develop large structures and command significant economic resources in order to undertake their work. While the literature shows a significant increase in the use of performance reporting by CWOs, scholars have noted that little is known about the processes through which performance reports are developed and deployed. This paper attempts to fill this lacuna by explaining, through the application of Strategic Choice Theory, the development and deployment of performance reporting by a CWO1. It shows that performance reporting was extensive, being undertaken within two distinct but related frameworks: a largely internal, voluntary system, and a mandatory system of external reporting. As such, performance reporting was found to be the strategic response of a purposeful, voluntary organisation that chose to operate in a highly regulated welfare system. The contribution to scholarship arising from this paper is through the “fine grained” (Yin, 1989) grounded analysis that only a fieldbased case study can yield.
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