Can they see the forest for the trees? - A contingency perspective on the control package of a non governmental organization
Sammanfattning
Problem
discussion:
Management
control
has
primarily
been
used
in
contexts
of
for-‐profit
organizations.
The
result
of
this
is
that
the
control
concepts
in
nonprofit
organizations
are
often
not
as
well
developed
as
their
for-‐profit
equivalents.
Due
to
this,
it
is
common
that
nonprofit
organizations
struggle
with
control
problems.
A
sector
that
struggles
with
this
problem
and
have
been
blamed
of
inefficiency
are
Non
Governmental
Organizations
(NGO:s)
and
charity
organizations.
NGO:s
have
recently
faced
an
increasing
pressure
from
donators
to
show
achievements.
The
consequence
is
that
NGO:s
implement
control
systems
to
show
and
ensure
achievements
but
do
not
always
reflect
on
the
control
consequences.
To
reach
this
required
efficiency,
an
organization
needs
to
have
a
properly
designed
control
package
that
takes
into
account
contextual
factors
and
makes
sure
that
there
is
a
fit
between
control
elements
in
order
to
direct
employees
toward
the
organizational
objective.
Purpose:
The
purpose
of
this
thesis
is
to
describe
and
analyze
how
contextual
factors
affect
the
control
package
of
the
NGO
Vi
Agroforestry.
Further,
the
degree
of
internal
fit
in
the
control
package
is
assessed,
and
suggestions
are
provided
on
how
it
can
be
improved.
Delimitations:
This
study
focuses
exclusively
on
nonprofit
NGO:s
and
only
concerns
the
employee
behavioral
part
of
the
control
package.
Methodology:
Through
a
qualitative
research
method
and
an
abductive
approach,
we
have
conducted
a
case
study
on
Vi
Agroforestry.
The
empirical
data
was
collected
from
observations
on
the
case
organization
and
twelve
semi-‐
structured
interviews
with
individuals
on
all
organizational
levels.
Conclusion:
This
study
indicates
that
dependence
is
an
important
factor
to
consider
when
designing
control
packages
in
NGO:s.
To
satisfy
donators,
NGO:s
implement
control
systems
to
align
with
the
requirements
of
what
donators
require.
This
results
in
too
comprehensive
and
formal
control
packages
that
are
costly
for
the
organizations
and
create
unintended
behaviors.
Further,
this
study
shows
the
importance
of
considering
the
entire
control
package
relationship
with
dependence
and
not
only
the
formal
elements
of
the
control
package.
Proposals
for
further
research:
Most
of
the
theories
about
contingency
factors
relate
to
for-‐profit
organizations,
so
our
suggestion
is
to
investigate
how
contingency
factors
can
be
adjusted
to
describe
the
control
package
of
NGO:s.
Further
on,
we
propose
an
investigation
of
how
dependence
forces
NGO:s
to
implement
control
systems
and
how
organizational
behaviors
is
affected.
Examinationsnivå
Student essay
Fil(er)
Datum
2010-09-23Författare
Hellman, Oscar
Kärrbrink, John
Serie/rapportnr.
Ekonomistyrning
09-10-133
Språk
eng