Module 2 - Lecture 5

Question 1

What does Kaplan (2001) say about using management accounting practices in NGOs?

Answer 1

Many of the internal performance management systems in these organisations focus only on financial measures so the need for the scorecard should be even greater

Question 2

How did Dart (2004) characterise being business-like?

Answer 2

• Goals
• Service delivery
• Organisation and management
• Organisational rhetoric

Question 3

Why do NGOs feel pressure to adopt business practices?

Answer 3

Because they are often perceived as inefficient or unaccountable