Title

The Salvation Army: Aspects of their Financial Administration; Success and Failure

Author Faculty (Discipline)

Business

Document Type

Article

Publication Date

9-1-2005

Journal

Managerial Auditing Journal

Volume Number

20

Issue Number

7

Page Numbers

649-662

ISSN

0268-6902

Embargo Period

9-1-2005

Peer Review

Before publication

Abstract

Purpose This article seeks to provide insight into internal control principles within a significant non-profit organisation. Design/methodology/approach A review of archival and general literature sources. Findings The article provides the background to the development of financial administration of The Salvation Army, chronicling early approaches to fund raising and attitudes to public accountability. It also sets out the early framework for regulating financial management and internal controls on financial matters. It presents a detailed account of a major breakdown in controls. It concludes with a brief summary of key guideline breakdowns. Originality/value This paper will be of interest to financial administrators in non-profit organisations. © 2005, Emerald Group Publishing Limited

Link to publisher version (DOI)

https://doi.org/10.1108/02686900510611203

Comments

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Copyright © 2005 Emerald Group Publishing Limited.

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