In search of management accounting in the sponsorship decision-making process
journal contribution
posted on 2023-05-20, 12:15authored byDelaney, D, Guilding, C
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.
History
Publication title
Accounting, Accountability & Performance
Volume
16
Issue
1&2
Pagination
25-50
ISSN
1445-954X
Department/School
TSBE
Publisher
Griffith University * Department of Accounting, Finance & Economics
Place of publication
Australia
Rights statement
Copyright 2010 Griffith University
Repository Status
Restricted
Socio-economic Objectives
Expanding knowledge in commerce, management, tourism and services