How Demands of Donors Influence the Design of the Management Control System of Not-for-Profit Nongovernmental Organizations

Ondřej H. Matyáš ()
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Ondřej H. Matyáš: University of Economics, Prague

Chapter Chapter 54 in New Trends in Finance and Accounting, 2017, pp 587-598 from Springer

Abstract: Abstract Main goal of the paper is to present the review of main characteristics that differentiate various types of financial sources of not-for-profit organizations. The emphasis is placed mainly on the contractual framework of these sources, as it is the keystone for proper design of management control system used in financial management of projects financed by the above-mentioned sources. Based on the research conducted in the largest CEE not-for-profit nongovernmental organization, analysing ca 400 different projects, the paper provides the basic typology and corresponding characteristics of various types of donors which can be used with the advantage by the not-for-profit organizations in setting up their management control system effectively.

Keywords: Not-for-profit nongovernmental organization; Management control system design; Donors (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-319-49559-0_54

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DOI: 10.1007/978-3-319-49559-0_54

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