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In search of management accounting in the sponsorship decision-making process

Citation

Delaney, D and Guilding, C, In search of management accounting in the sponsorship decision-making process, Accounting, Accountability & Performance, 16, (1&2) pp. 25-50. ISSN 1445-954X (2010) [Refereed Article]

Copyright Statement

Copyright 2010 Griffith University

Abstract

Consistent with other corporate expenditures, it is important that sponsorship investments are subjected to careful financial justification and control. Despite this, there has been negligible academic research into the role played by accounting in sponsorship management. The potential for accounting procedures to be invoked in the management and control of sponsorship would seem to be considerable. The findings of this study, which are based on an interview-based case study conducted in a university setting, provide minimal support for this expectation, however. It appears that senior management view sponsorship decision-making as falling outside the financial analytic jurisdiction. With respect to budgetary processes, it was found that the ‘authorising expenditure’ was the pre-eminent role in sponsorship management.

Item Details

Item Type:Refereed Article
Keywords:decision-making; management accounting; sponsorship management
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, auditing and accountability
Research Field:Management accounting
Objective Division:Expanding Knowledge
Objective Group:Expanding knowledge
Objective Field:Expanding knowledge in commerce, management, tourism and services
UTAS Author:Delaney, D (Dr Deborah Delaney)
ID Code:138287
Year Published:2010
Deposited By:Accounting and Corporate Governance
Deposited On:2020-03-31
Last Modified:2020-04-24
Downloads:0

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