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Management Accounting in Non-Profit Organisations

Chapter

Abstract

This chapter exposes issues in management control in non-profits outwith the mere budgeting and cost accounting. It is shown that controls in such organisations directly proceed from strategic concerns that can be collapsed to differentiated forms and degrees of goal convergence. Borrowing from Fiol’s works on goal convergence, four options are identified and presented, whence differentiated and specific controls proceed. Then, this chapter insists on controls common and specific to all non-profits: a balance between identity, mission and resources colligated with operational controls and audits exerted by external parties. This chapter reveals that, contrary to a commonly accepted idea, management accounting in non-profits contributes to the discharging of accountability; whence specific issues and challenges can arise.

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Authors and Affiliations

  1. 1.Grenoble École de ManagementGrenobleFrance

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