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Internal Control and Accountability in Non‐profit Human Service Organisations
Author(s) -
McDonald Catherine
Publication year - 1999
Publication title -
australian journal of public administration
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.524
H-Index - 41
eISSN - 1467-8500
pISSN - 0313-6647
DOI - 10.1111/1467-8500.00065
Subject(s) - accountability , business , human services , control (management) , accounting , process management , public administration , management , economics , political science , economic growth , law
The welfare state regime operative in Australia is highly dependent on the non‐profit human services sector. The sector, as an organisational field, has had a series of characteristics applied to it, which assume its superiority over government in many aspects of service delivery. Nevertheless, knowledge about the internal functioning of non‐profits is poor. This article presents an initial exploration into one aspect of internal functioning, internal monitoring and control, suggesting that internal mechanisms for control are weak. As welfare state regimes in Europe and North America are restructured, different models of service financing and delivery are being imported into Australia. This article begins to sketch the organisational conditions onto which developing models are being applied, providing an initial base for informed commentary and evaluation.