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Abstract:
Accountants and financial managers, as individuals and as occupational groups, are largely invisible in the growing body of financial management literature. In particular, limited privilege has been given to the experiences of financial managers in organisations dominated by social or value-based goals, rather than financial motives. To begin to address this lacunae, this paper presents a micro study of financial managers "in motion" in the state division of a large Australian church. By explicating the financial managers' own perspectives of their experiences, the study provides a unique perspective of understanding of what it is to "be" a financial manager in a non-profit entity.

Abstract:
The international accounting profession is actively seeking opportunities to position itself within the potentially lucrative environmental audit market. To date, accountants have utilised a number of strategies to advocate for a greater role in this field. These strategies have primarily focused on attempts to establish the ability of accountants to 'orchestrate' environmental audits (Power 1996). However, accountants appear to have had limited success in achieving such outcomes. As a short term alternative to a direct management role in environmental audits, this paper proposes that the accounting profession utilise their expertise to facilitate training in audit theory and methodology to overcome the substantial 'gaps' that currently exist in the knowledge base of the professional groups dominating the conduct of environmental audits.