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Corporate Creep: An Institutional View Of Consultancies in a Non‐Profit Organisation
Author(s) -
IRVINE HELEN
Publication year - 2007
Publication title -
australian accounting review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.551
H-Index - 36
eISSN - 1835-2561
pISSN - 1035-6908
DOI - 10.1111/j.1835-2561.2007.tb00450.x
Subject(s) - business , private sector , accounting , profit (economics) , not for profit , public sector , public relations , industrial organization , economics , economic growth , economy , political science , microeconomics
Professional consultants play a role in mobilising the “creep” of corporate practices from the for‐profit sector, through the public sector and into the non‐profit sector. As well as legitimising these practices, consultancies illustrate the power of professional groups to institute change across sectors. In spite of this, the proliferation of consultancies is under‐researched, particularly in the increasingly sophisticated non‐profit sector. In one year, one religious/ charitable organisation (RCO) commissioned no fewer than five consultancies. This study provides insights about the process by which the consultancies were commissioned, conducted and adopted as RCO grappled with the applicability of corporate practices and its ability to implement them.