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
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