Financial managers in public entities have been portrayed as acting as “guardians” of the resources of the organization. However, while the private not‐for‐profit literature makes reference to perceptions of such behaviour, it has presented little detailed evidence of these roles. This study utilises a field‐based case study to examine the nature of this behaviour typology within the context of a significant Australian religious organization.

It is commonly assumed that anti-predator vigilance by foraging animals is costly because it interrupts food searching and handling time, leading to a reduction in feeding rate. When food handling does not require visual attention, however, a forager may handle food while simultaneously searching for the next food item or scanning for predators. We present a simple model of this process, showing that when the length of such compatible handling time H c is long relative to search time S, specifically H c /S Ͼ 1, it is possible to perform vigilance without a reduction in feeding rate. We test three predictions of this model regarding the relationships between feeding rate, vigilance and the H c /S ratio, with data collected from a wild population of social foragers (samango monkeys, Cercopithecus mitis erythrarchus). These analyses consistently support our model, including our key prediction: as H c /S increases, the negative relationship between feeding rate and the proportion of time spent scanning becomes progressively shallower. This pattern is more strongly driven by changes in median scan duration than scan frequency. Our study thus provides a simple rule that describes the extent to which vigilance can be expected to incur a feeding rate cost.

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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’(Hopwood, 1987) 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.

Australian Football clubs have traditionally been seen as contributing social benefits to the rural communities in which they are embedded. Declining numbers of participants, both players and volunteers, suggest that this role may not be as strong today. Critical explorations of the extent to which football has driven social inclusion and exclusion in such environments emphasizes a historic masculine culture of drinking and violence that segregates and marginalizes women and children. Less is known about the contemporary strategic efforts of clubs to use social capital to support their activities, and whether the resources they generate have positive impacts on social inclusion in the wider community. We use evidence from the Parliament of Victoria’s Inquiry into Country Football (2004) to explore the current focus of rural Australian Football clubs regarding social inclusion, in light of changes occurring in society and rural towns in the 21st century.