The Treasurer's Department as a buffer organization

Article Abstract:

The role of the Treasurer's Dept. in using, reforming and changing municipal accounting systems in Sweden is studied. It is shown that the Treasurer's Dept. functions as a buffer between politics and action by creating an ambiguous accounting system which is constantly reformed. These findings also contradict the results of earlier studies that assign a coupling function to the Treasurer's Dept.

Public Finance Activities, Municipal Govt Finance, Sweden, Accounting and auditing, Political aspects, Municipal government, Local finance

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A broad church

Article Abstract:

Investors and traders can use several charts to provide technical analysis of share price movements. 'Point and figure' charts, Gann swing charts and moving averages are all useful, but investors must choose charts which suit their own time horizon.

Methods, Measurement, Stock price indexes, Investors

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Storing and shielding: financial management behaviour in a church organization

Article Abstract:

Research is presented into the behaviour of financial managers in non-profit-making organizations, with focus on a case study of a large Australian religious group.

Research, Management, Practice, Religious institutions, Religious organizations, Financial management, Church officers

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