Sponsorship Decision-Making and Management: An Accounting Perspective
MetadataShow full item record
This thesis reports on a study that has examined the sponsorship decision-making process in Australian organisations. The broad objectives of the thesis are to develop an understanding of the process of sponsorship decision-making, the factors affecting this process and the role management accounting plays in the investment decision-making process. Three empirical phases have been undertaken in the study. The first phase comprised a case study in a large public sector institution (an Australian university). The second phase involved the conduct of exploratory interviews with managers responsible for sponsorship in a number of Australian organisations. The third empirical phase involved the administration of a survey questionnaire to managers responsible for sponsorship decision making in Australian organisations. The study’s more significant findings include: (1) There appears to be scope for the application of more sophisticated sponsorship decision-making processes in Australian companies. (2) In the case study organisation studied, it appeared that the only real significant sponsorship management role for accounting concerned the budgetary identification of funds allocated to sponsorship and monitoring of funds expended. The sponsorship decision-making approach in the case study organisation can be best described as intuitively-based. (3) The exploratory interview findings suggest that the role of accounting and involvement of accountants in the sponsorship decision-making process tends to be negligible. Consistent with the case study findings, budgets were found to be mainly used in a planning and control capacity. This finding was supported by the survey phase of the study, where it was observed that the most prominent budgetary role in the context of sponsorship management is “expenditure authorisation”. (4) Some support has been found for a proposed relationship between formalisation of the sponsorship decision-making process and the contingent factor environmental uncertainty. (5) No support was found for a proposed relationship between sophistication of the sponsorship decision-making process and the contingent factors of strategy, size, environmental uncertainty, risk and trust. (6) Support was found for a proposed relationship between intuition in the sponsorship decision-making process and the contingent factors of strategy, risk and trust.
Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Griffith Business School
Item Access Status
organisational decision-making theory