IDEAS home Printed from https://ideas.repec.org/a/ids/ijicbm/v19y2019i1p103-127.html
   My bibliography  Save this article

Managing values and financial accountability: the case of a large NGO

Author

Listed:
  • Mark Klassen
  • Suresh Kalagnanam
  • V.K. Vasal

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.

Suggested Citation

  • Mark Klassen & Suresh Kalagnanam & V.K. Vasal, 2019. "Managing values and financial accountability: the case of a large NGO," International Journal of Indian Culture and Business Management, Inderscience Enterprises Ltd, vol. 19(1), pages 103-127.
    • Handle: RePEc:ids:ijicbm:v:19:y:2019:i:1:p:103-127
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=101195
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijicbm:v:19:y:2019:i:1:p:103-127. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=235 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.