Chief financial officers’ perceptions of their roles inside nonprofit organizations
Article
Article Title | Chief financial officers’ perceptions of their roles inside nonprofit organizations |
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ERA Journal ID | 19085 |
Article Category | Article |
Authors | |
Author | Daff, Lyn |
Journal Title | Financial Accountability and Management |
Journal Citation | 37 (1), pp. 3-19 |
Number of Pages | 17 |
Year | 2021 |
Place of Publication | United Kingdom |
ISSN | 0267-4424 |
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. |
Keywords | accountants, CFO, extra-role, non-profit, role conflict |
ANZSRC Field of Research 2020 | 350708. Not-for-profit business and management |
350102. Auditing and accountability | |
350106. Not-for-profit accounting and accountability | |
Byline Affiliations | School of Commerce |
Institution of Origin | University of Southern Queensland |
https://research.usq.edu.au/item/q62x7/chief-financial-officers-perceptions-of-their-roles-inside-nonprofit-organizations
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