Title
The Salvation Army: Aspects of their Financial Administration; Success and Failure
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
Recommended Citation
Howson, K. (2005). The Salvation Army: Aspects of their financial administration; Success and failure. Managerial Auditing Journal, 20(7), 649-662. doi:10.1108/02686900510611203
Comments
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Copyright © 2005 Emerald Group Publishing Limited.
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