 Managing values and financial accountability: the case of a large NGOMark Klassen, Suresh Kalagnanam and V.K. Vasal International Journal of Indian Culture and Business Management, 2019, vol. 19, issue 1, 103-127 Abstract: A significant challenge for non-governmental organisations (NGOs) is constructing a management control environment that allows them to maintain their historical and founding values alongside the pressures created by organisational growth and funding agencies. The primary objective of this study is to explore how a large Indian NGO, founded on the principles of Mahatma Gandhi, designs and uses management control systems (MCS) to manage these pressures. Utilising a case study methodology, we found that the NGO relies heavily on cultural controls to protect the founding values of Mahatma Gandhi to achieve its mandate. However, the funding institutions demand their own set of conflicting controls which materially impact the cybernetic, planning and administrative controls. We re-orient an established MCS framework into the conceptualised MCS packages of belief controls and funding controls, and relate previous spirituality and management concepts to extend our knowledge of MCS in NGOs. Keywords: non-governmental organisation; NGO; management control systems; MCS; values; Gandhian philosophy; accountability. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ids:ijicbm:v:19:y:2019:i:1:p:103-127 Access Statistics for this article More articles in International Journal of Indian Culture and Business Management from Inderscience Enterprises Ltd |
Is your work missing from RePEc? Here is how to contribute.
Questions or problems? Check the EconPapers FAQ or send mail to .
EconPapers is hosted by the
School of Business at Örebro University.