An exploration of stewardship theory in a Not-for-Profit organisation

Ron Kluvers and John Tippett

Accounting forum, 2011, vol. 35, issue 4, 275-284

Abstract: The aim of this study is to understand the ability of stewardship theory, as compared with agency theory, to explain motivation of the staff in a Not-for-Profit (NFP) organisation. Agency theory is seen as providing an explanation of motivation in the business sector however we argue that the different cultural and organisational conditions weaken the explanatory power of agency theory in the NFP sector. In pursuing this investigation, we were mindful of Brinberg's (2009) encouragement for a more outward-looking approach to management accounting issues and in particular his call for the use qualitative research methods and to allow practice to inform theory.

Keywords: Intrinsic rewards; Extrinsic rewards; Motivation; Not-for-Profit organisations (search for similar items in EconPapers)
Date: 2011
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S0155998211000184
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:accfor:v:35:y:2011:i:4:p:275-284

DOI: 10.1016/j.accfor.2011.04.002

Access Statistics for this article

Accounting forum is currently edited by Glen Lehman

More articles in Accounting forum from Elsevier
Bibliographic data for series maintained by Catherine Liu ().