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

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Title In search of management accounting in the sponsorship decision-making process
Author Delaney, Debbie; Guilding, Christopher John
Journal Name Accounting, Accountability and Performance
Year Published 2010
Place of publication Australia
Publisher 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.
Peer Reviewed Yes
Published Yes
Publisher URI http://www.griffith.edu.au/business-commerce/accounting-accountability-performance-journal/previous-issues/volume-16-2010
Copyright Statement Copyright remains with the authors 2010 and IDEA. This is the author-manuscript version of this paper. It is posted here with permission of the copyright owners for your personal use only. No further distribution permitted. For information about this journal please refer to the journal's website or contact the authors.
Volume 16
Issue Number 1 & 2
Page from 25
Page to 50
ISSN 1445-954X
Date Accessioned 2011-09-05
Date Available 2012-02-10T03:58:49Z
Language en_US
Research Centre Griffith Institute For Tourism
Faculty Griffith Business School
Subject Management Accounting
URI http://hdl.handle.net/10072/41521
Publication Type Journal Articles (Refereed Article)
Publication Type Code c1e

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