The review of relevant literature and documentation, and interviews with regulators and auditors, uncovered specific issues in the disability sector which emanate from the heavy reliance of most organistations on funding from government in order to continue to provide services. This reliance imposes a significant cost burden in terms of financial reportinexist between government as the funding body and disability organisations as service providers. The study explores financial reporting obligations identified by six disability service organisations of very different size, location and history, covering a range of service provision options, and disability groups. The analysis considers key political, economic, cultural and symbolic social aspects of the power relationship between government and service providers. The research explores financial reporting obligations in organisational settings that have not been the subject of previous interpretive accounting research and therefore makes a significant contribution to knowledge in recording the issues of relevance to the disability services sector, and in explaining the multiplicity of relationships between government as funding provider and funded disability service providers. While Governments rely on community based organisations for the delivery of disability services; it is clear that regulatory policies, institutionalised processes, and resource control allow government to wield significant political and economic power over such service providers. The study also adds to our understanding of issues faces by disability service organisations in complying with the performance reporting requirements which are imposed upon them when they are in receipt of funding. The study informs senior staff and boards of management in their oversight of service operations, their planning processes and governance; and particularly the factors which may predispose them to success in future submissions for government funding.
|Qualification||Doctor of Philosophy|
|Award date||05 Feb 2009|
|Place of Publication||Australia|
|Publication status||Published - 2009|