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Performance management and management control in non-profit organisations Logo cgma

  Robert H. Chenhall, Matthew Hall & David Smith |   Free |   CIMA |   May 2012 |

This report summarizes research undertaken within two non-profit organizations (NPOs): the Tennant Centre, which provides welfare services to the disadvantaged; and Voluntary Service Overseas, which addresses poverty alleviation in developing countries through volunteering.

It examines how formal performance measurement and management controls can have beneficial and damaging effects on social capital in these two NPOs. Social capital can take two forms: bonding and bridging. Bonding involves developing close interpersonal relationships based on shared aims, and bridging to building networks between the NPOs and other parties.

Topics covered:
  • Management accounting: Technical: Management reporting & analysis: Performance management, Expert

1 Comments/Reflections

Michael Conway

Michael Conway May 2019

Interesting findings and a useful analysis of the unique issues facing NPOs when trying to implement more formal control systems without affecting their bonding, their internal culture