Out of control? Strategy in the NFP sector: the implications for management control

摘要: Purpose – This aim of this study is to explore the relationship between management control systems (MCSs) and formulation strategy in not‐for‐profit (NFP) organisations.Design/methodology/approach The paper views MCS through contrasting lenses new‐institutional contingency theory, using data collected from semi‐structured interviews CEOs senior executives 32 Australian NFPs.Findings Strategy formulated predominantly by intended means, structured strategic planning processes. Emergent typically a rare means which developed, fact often actively discouraged NFPs investigated. Contrary expectations, exercised informal rather than formally designed systems.Originality/value With being central concerns for most NFPs, sector provides unique vehicle exploring “robustness” prior empirical find...