Craig Furneaux
Associate Professor
Faculty of Business & Law
School of Accountancy
Queensland University of Technology

This research report investigates the connectivity between financial and non-financial information in the Australian not-for-profit (NFP) private sector, with a particular focus on the relevance and application of service performance reporting (SPR). The report draws on a combination of literature reviews, annual report analysis, surveys, and stakeholder focus groups to evaluate current reporting practices, stakeholder perceptions and practical pathways for improving the integration, accessibility, and credibility of SPR across the sector.

The key messages include that connectivity between financial and non-financial information remains fragmented across the NFP sector, with limited integration and inconsistent terminology. Stakeholders (including donors, regulators, preparers, auditors, and directors) recognise the value of SPR but highlight challenges related to implementation costs, capacity constraints, assurance gaps, and the need for flexible reporting guidance. Further, international case studies (e.g., New Zealand, the United Kingdom and Canada) illustrate varied models of SPR, offering insights into balancing comparability, contextualisation, and proportionality.

This report calls for the development of a robust, scalable, and context-sensitive SPR framework for the Australian NFP sector, underpinned by five key recommendations:
(1) adopt a principles-based and proportional framework,
(2) enable the integration of financial and non-financial data using linked formats,
(3) promote user-focused and flexible presentation styles,
(4) allow flexibility in language and performance descriptors, and
(5) strengthen auditability through scalable verification pathways.

Dr Ushi Ghoorah is a Lecturer in Accounting at Western Sydney University and a specialist in not-for-profit accountability, service performance reporting, and financial transparency. Her research examines how financial and non-financial disclosures influence stakeholder decision-making and public trust in the not-for-profit sector. She has led multiple nationally commissioned research projects exploring service performance reporting and the integration of financial and non-financial information. Dr Ghoorah contributes to national policy discussions as a member of the Australian Accounting Standards Board Not-for-Profit Advisory Panel and holds leadership roles with the Accounting and Finance Association of Australia and New Zealand (AFAANZ), the Australia and New Zealand Third Sector Research Association (ANZTSR), and CPA Australia.

Dr Craig Furneaux is an Associate Professor with the School of Accountancy, Faculty of Business and Law at Queensland University of Technology. Craig leads the Australian Centre for Philanthropy and Nonprofit Studiess. Craig is a highly regarded teacher and researcher focussed on accountability, capability and change in nonprofits organisations and social enterprises. He is also interested in faith-based charities in civil society. His research is available for free here: https://eprints.qut.edu.au/view/person/Furneaux,_Craig.html

Craig Furneaux, Queensland University of Technology

Craig Furneaux
Associate Professor
Faculty of Business & Law
School of Accountancy
Queensland University of Technology

Case Management Systems and New Routines in Community Organisations
Financial Accountability & Management, 39(1), pp. 216-236

Case Management Systems and New Routines in Community Organisations, published by Craig Furneaux, Ogan Yigitbasioglu (QUT), and Sari Rossi (QUT), is a multiple-case study that examines the adoption of a case management system (CMS) across two community organisations in Australia using organizational routines as a theoretical lens. Both the adopters and the vendor were interviewed to explore how the CMS was instituted in the adopting organisations.

Many of the concerns or problems associated with a CMS as reported in the literature were not supported in this study. Although the two cases differed significantly in terms of size and resources, the findings show that the adoption of CMS led to new ostensive and performative routines around data collection and service delivery in both organisations. This had implications for accountability and organisational learning. In particular, better access to data improved visibility and reporting on the provision of services and subsequently supported fundraising.

This study also highlights some of the situational factors that facilitate or impede the transition to a CMS such as the critical role of the CMS administrator and the way the change is managed in adopting organisations. Overall, this study contributes to the discourse on CMS by providing some evidence to support a more nuanced view of CMS including as ‘systems of accountability’ or even a ‘necessity’ of the digital age rather than merely as ‘instruments of neoliberal policy’ and enablers of bureaucratisation of social work.

Dr. Craig Furneaux is an Associate Professor with the School of Accountancy, Faculty of Business and Law at Queensland University of Technology. He is also Subject Area Coordinator for Philanthropy and Nonprofit Studies and is a member of the Australian Centre for Philanthropy and Nonprofit Studies. Craig has over 30 years’ experience leading innovation in, and researching with, nonprofit organisations. Craig research focus is on accountability, capability and change in nonprofits organisations and social enterprises. He is also interested in faith-based charities in civil society. More of his research is available for free here.