Chief financial officers’ perceptions of their roles inside nonprofit organizations

Article


Daff, Lyn. 2021. "Chief financial officers’ perceptions of their roles inside nonprofit organizations." Financial Accountability and Management. 37 (1), pp. 3-19. https://doi.org/10.1111/faam.12233
Article Title

Chief financial officers’ perceptions of their roles inside nonprofit organizations

ERA Journal ID19085
Article CategoryArticle
Authors
AuthorDaff, Lyn
Journal TitleFinancial Accountability and Management
Journal Citation37 (1), pp. 3-19
Number of Pages17
Year2021
Place of PublicationUnited Kingdom
ISSN0267-4424
1468-0408
Digital Object Identifier (DOI)https://doi.org/10.1111/faam.12233
Web Address (URL)https://onlinelibrary.wiley.com/doi/full/10.1111/faam.12233
Abstract

Chief financial officers (CFOs) are a vital support to the effective management of organizations in all sectors. The focus of this study is the role CFOs play in nonprofit organizations. Nonprofits have unique features impinging on CFOs’ roles. The study analyzed interviews with 15 nonprofit CFOs, drawing on role theory. Participants’ role perceptions clustered around four significant themes: 'protector,' 'supporter,' 'innovator,' and 'strategist.' The protector role tended to moderate the innovator role so innovations attempted were low risk. Those who embraced innovation tended to be strategists. Challenges nonprofit CFOs faced owing to the unique features of their sector were found to influence role perceptions and lead to role conflicts and extra-role activities.

Keywordsaccountants, CFO, extra-role, non-profit, role conflict
ANZSRC Field of Research 2020350708. Not-for-profit business and management
350102. Auditing and accountability
350106. Not-for-profit accounting and accountability
Byline AffiliationsSchool of Commerce
Institution of OriginUniversity of Southern Queensland
Permalink -

https://research.usq.edu.au/item/q62x7/chief-financial-officers-perceptions-of-their-roles-inside-nonprofit-organizations

  • 199
    total views
  • 10
    total downloads
  • 4
    views this month
  • 0
    downloads this month

Export as

Related outputs

Enhancing Resilience and Well-being Among Accounting Students in Times of Uncertainty
Daff, Lynette. "Enhancing Resilience and Well-being Among Accounting Students in Times of Uncertainty." RMIT Accounting Educator's Conference 2024. Melbourne, Australia 25 - 25 Nov 2024
A course design approach that encourages reflective practice habits
Daff, Lyn, Tame, Cathy and Sands, John. 2024. "A course design approach that encourages reflective practice habits ." The International Journal of Management Education. 22 (2). https://doi.org/https://doi.org/10.1016/j.ijme.2024.100990
Enhancing accounting students’ reflective practice skills
Daff, Lyn, Tame, Cathy and Sands, John. 2023. "Enhancing accounting students’ reflective practice skills." 2023 Accounting and Finance Association of Australia and New Zealand Conference (2023 AFAANZ). Gold Coast, Australia 02 2023 - 04 Jul 2024 Australia. Accounting & Finance Association of Australia and New Zealand.
Distinguished professor Lee parker: A biography
Daff, Lyn. 2022. "Distinguished professor Lee parker: A biography." Accounting History. 27 (4), pp. 639-666. https://doi.org/10.1177/10323732221103909
Developing effective approaches to enhance accounting students' reflective practice and connect reflective practice to employability
Daff, Lyn. 2022. "Developing effective approaches to enhance accounting students' reflective practice and connect reflective practice to employability." University of Southern Queensland Learning and Teaching Showcase. Toowoomba, Australia 03 - 03 Nov 2022 Australia.
Employers’ perspectives of accounting graduates and their world of work: software use and ICT competencies
Daff, Lyn. 2021. "Employers’ perspectives of accounting graduates and their world of work: software use and ICT competencies." Accounting Education: An International Journal. 30 (5), pp. 495-524. https://doi.org/10.1080/09639284.2021.1935282
A conceptual model of accountants’ communication inside not-for-profit organisations
Daff, Lyn and Parker, Lee David. 2021. "A conceptual model of accountants’ communication inside not-for-profit organisations." The British Accounting Review. 53 (3), pp. 1-20. https://doi.org/10.1016/j.bar.2020.100959
Accountants’ perceptions of communication in not-for-profit organisations: inhibitors, enablers and strategies
Daff, Lyn and Parker, Lee D.. 2020. "Accountants’ perceptions of communication in not-for-profit organisations: inhibitors, enablers and strategies." Accounting Auditing and Accountability Journal. 33 (6), pp. 1303-1333. https://doi.org/10.1108/AAAJ-03-2019-3948
Poetry, prose, literature and insights
Martin-Sardesai, Ann and Daff, Lyn. 2019. "Poetry, prose, literature and insights." Accounting Auditing and Accountability Journal. 32 (6), pp. 1858-1859. https://doi.org/10.1108/AAAJ-12-2018-3775
Accountants' proactivity in intra-organisational networks: a strong structuration perspective
Daff, Lyn and Jack, Lisa. 2018. "Accountants' proactivity in intra-organisational networks: a strong structuration perspective." Accounting Auditing and Accountability Journal. 31 (6), pp. 1691-1719. https://doi.org/10.1108/AAAJ-08-2015-2190
The 11 commandments of publishing
De Lange, Paul, Daff, Lyn and Jackling, Beverley. 2018. "The 11 commandments of publishing." Accounting Research Journal. 31 (3), pp. 442-457. https://doi.org/10.1108/ARJ-06-2016-0074
Accounting students' reflections on a course to enhance their interpersonal skills
Daff, Lyn. 2013. "Accounting students' reflections on a course to enhance their interpersonal skills." Accounting Education: An International Journal. 22 (6), pp. 563-581. https://doi.org/10.1080/09639284.2013.847322
Lessons from successes in medical communication training and their applications to accounting education
Daff, Lyn. 2012. "Lessons from successes in medical communication training and their applications to accounting education." Accounting Education: An International Journal. 21 (4), pp. 385-405. https://doi.org/10.1080/09639284.2011.633832
A comparison of generic skills and emotional intelligence in accounting education
Daff, Lyn, De Lange, Paul and Jackling, Beverley. 2012. "A comparison of generic skills and emotional intelligence in accounting education." Issues in Accounting Education. 27 (3), pp. 627-645. https://doi.org/10.2308/iace-50145