Management control issues in Non-Governmental Organisations (NGOs): an evaluation of contingency factors and potential for future research

Abstract

This study examines how the contingency factors identified by Chenhall impact on the Management Control Systems (MCSs) of NGOs. Based on literature review, it finds that the management controls of for–profit organisations and NGOs do not follow similar paths as the nature and objectives of the two types are different. Common problems in controlling NGOs are the ambiguous organisational objectives, difficulties in measuring performance effectively, the need to discharge multiple accountabilities, and the balancing between voluntarism and professionalism. MCSs of NGOs should maintain transparency, ensure both top–down and bottom–up accountability, link national and organisational strategic planning to day–to day operations, crystallise their objectives and goals, in addition to monitoring plans and acting as a basis for organisational adaptation.

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