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

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Authors
Benecke, Jay R.
Quigley, Thomas K.
Subjects
Management control
Management control systems
Budgeting
Program budgeting
Performance measurement
Output measurement
Non-profit organizations
Advisors
Liao, S.S.
Date of Issue
1982-12
Date
December 1982
Publisher
Monterey, California. Naval Postgraduate School
Language
en_US
Abstract
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.
Type
Thesis
Description
Series/Report No
Department
Department of Administrative Sciences
Organization
Naval Postgraduate School (U.S.)
Identifiers
NPS Report Number
Sponsors
Funder
Format
Citation
Distribution Statement
Approved for public release; distribution is unlimited.
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.
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