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

Authors
Article Title	Chief financial officers’ perceptions of their roles inside nonprofit organizations
ERA Journal ID	19085
Article Category	Article
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
Contains Sensitive Content	Does not contain sensitive content
ANZSRC Field of Research 2020	350708. Not-for-profit business and management
	350102. Auditing and accountability
	350106. Not-for-profit accounting and accountability
Public Notes	The accessible file is the submitted version of the paper. Please refer to the URL for the published version.
Byline Affiliations	School of Commerce
Institution of Origin	University of Southern Queensland

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