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Uncharted Waters: Exploring the Relationship between Strategy Processes and Management Control Systems in the Nonprofit Sector
Author(s) -
Tucker Basil P.,
Thorne Helen,
Gurd Bruce W.
Publication year - 2013
Publication title -
nonprofit management and leadership
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.844
H-Index - 54
eISSN - 1542-7854
pISSN - 1048-6682
DOI - 10.1002/nml.21083
Subject(s) - management control system , control (management) , argument (complex analysis) , context (archaeology) , convergence (economics) , strategic control , nonprofit sector , business , public relations , strategic management , subject (documents) , marketing , economics , political science , management , strategic planning , strategic thinking , economic growth , computer science , paleontology , biochemistry , chemistry , library science , biology
The way in which strategy and management control combine has been the subject of much research attention, but rarely, within a nonprofit context. This is surprising, not only because of the considerable social and economic impact of this sector, but also in view of the apparent trend toward sectoral convergence in many structural and processual respects, including strategic behaviors and approaches to control. In this article, we explore the extent to which the relationship between management control and strategy, as found in for‐profit organizations, may prevail within a nonprofit context. Based on questionnaire responses from 182 Australian nonprofit organizations, we find that this relationship in nonprofit organizations is similar to that in for‐profit organizations, thereby lending support to the “convergence” argument. We reflect on the reasons for these similarities and advance an agenda for further research in this area.