Performance on the right hand side

Basil Tucker and Helen Thorne

Qualitative Research in Accounting & Management, 2013, vol. 10, issue 3/4, 316-346

Abstract: Purpose - – This paper aims to provide insights into how organizational performance in a prior period may influence the nature of control subsequently used by senior not-for-profit (NFP) managers. Design/methodology/approach - – This investigation is based on data collected from semi-structured interviews of CEOs and senior executives in 32 Australian NFPs. Findings - – Although performance has a considerable influence on the subsequent use of control, the findings point to a broad conceptualisation of performance as it is perceived to apply within a NFP context. Moreover, the roles of formal management control systems and informal control are quite distinct, with the latter predominating in responding to prior performance. Originality/value - – Despite recognition in the management accounting literature of the likely influence of organizational performance in previous periods on control, empirical studies investigating organizational performance as an antecedent to the use of control have been surprisingly limited. The current study directly responds to this gap in our knowledge, and also, to prior calls for the need for more management control research into the NFP sector. This contribution is important in view of the considerable economic and social impact of this sector in most Western economies, coupled with the increasing recognition of the importance of both performance and control within this sector.

Keywords: Organizational performance; Management control systems; Informal control; Not-for-profit; Nonprofit organizations; Australia (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:eme:qrampp:v:10:y:2013:i:3/4:p:316-346

DOI: 10.1108/QRAM-10-2012-0043

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