Management control systems in not-for-profit organizations: a case study

Management control has been defined as "the process by which management assures that an organization carries out its strategies effectively and efficiently." Rapidly rising costs evidenced over the past decade have resulted in increased emphasis on these qualities in all organizations, particularly those in the public sector or similar nonprofit, service-oriented organizations where management controls have historically been lacking. This thesis investigates the requirement for and feasibility of developing a formal management control systems in these organizations. The key traits, characteristics and standards important to management control are developed from a literature survey and contrasted against procedures identified in a field study as existing in a nonprofit organization. The authors conclude that a requirement for a formal management control system exists and make recommendations for implementing such a system utilizing tailored output measures and a program budget structure.

Department dc:contributor.department

Department of Administrative Sciences

Grantor dc:publisher

Monterey, California. Naval Postgraduate School

Year dc:date.issued

1982

Authors dc:creator

• Benecke, Jay R.
• Quigley, Thomas K.

Advisor dc:contributor.advisor

• Liao, S.S.

Statement dc:rights

• This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States.

Language dc:language.iso

en_US

Handle dc:identifier.uri

https://hdl.handle.net/10945/20246

OAI identifier oai:identifier

oai:calhoun.nps.edu:10945/20246