Examining Financial Controls Practices Among Religious Non-Profit Organisations: A Case Study of Malaysia

2021 ◽  
Vol 8 (2) ◽  
Author(s):  
Rozaidy Mahadi ◽  
Noor Kaziemah Sariman ◽  
Andy Lee Chen Hiung

There have been many financial scandals associated with religious-based non-profit organisations (RNPOs), their involvement in unethical and wrongdoing has pressured non-profit organisations, especially religious-based NPOs (RNPOs) to start adopting highly transparent and accountable financial management practices. Despite many efforts to improve the RNPOs’ service quality, their integrity has been tinted with many scandalous incidents of funds embezzlement and corruption. Poor financial accountability and lack of legal requirements are argued to be the underpinning reasons for such financial atrocities occurring. With the absence of sound financial governance and comprehensive financial regulations, it has been impaired the government’s ability to detect, prevent and correct RNPOs’ financial misconduct. To prevent financial misconduct from repeatedly occurring, having cogent financial control practices will ensure the RNPOs upholding their accountability duties to the clients they have served. Therefore, the objective of this paper is to examine Malaysian RNPOs financial controls practices. In doing so, various religious-based NGOs’ (i.e. Islam, Buddha, and Christian) representatives were interviewed, analysed, and appraised with Simon’s (1994) control framework. The findings indicate that the RNPOs financial control practices are mediated by the virtue of the religions that they have adopted, the RNPOs’ affiliation (i.e. local-based, foreign-based, and/or semi-government organisation), and the level of sponsorships and grants they have received.

2019 ◽  
Vol 16 (1) ◽  
pp. 108-121
Author(s):  
Nining Nining Islamiyah ◽  

This study aims to explain the financial management practices of the mosque. Specifically, the focus of this study is to explore and investigate how financial management practices in the mosque. A case study of one Malaysian mosque is undertaken. To achieve the objective of this study, the researcher used vari­ous techniques of data collection, including interviews, observations, and reviews of the documents. The findings reveal that the SHAS mosque has four mechanisms to manage financial management practices. The tools are performance assessment and evaluation, participation, regulation, and social auditing. This study concludes that financial management practices are a necessary process to support the accounta­bility of the mosque. Especially, secondary accountability relates to the responsibility of mosque managers toward capital providers of the mosque. The results of this study give some implications for the improvement of financial management practices, particularly in the mosque.


2020 ◽  
Author(s):  
Louise Hunt ◽  
Gill Thomson ◽  
Karen Whittaker ◽  
Fiona Dykes

Abstract Background: There are inequalities in breastfeeding initiation and continuation rates, whereby socio-economically disadvantaged mothers are least likely to breastfeed. Breastfeeding peer support (BPS) interventions are recommended as a solution, and in the UK non-profit organisations are commissioned to deliver BPS services in areas of socio-economic deprivation. BPS interventions have a mixed evidence base, offering limited knowledge about the interaction between context and intervention and how this affects women’s experiences. Methods: This interpretive study used a case study methodology to explore how and why two BPS services developed their services in socio-economically deprived contexts. Methods aimed to generate holistic understanding of BPS service development. Data collected across both cases comprised; observation (n=1), and semi-structured interviews with: mothers who had (n=10) and had not (n=9) engaged with the BPS services, peer supporters (PSs) (n=9), community health professionals (n=5), infant feeding co-ordinators (n=2), non-profit organisation managers (n=3), and public health commissioners (n=2). Inductive grounded theory analytic techniques of open coding and constant comparisons, followed by cross case comparisons, were used to analyse the data. Results: The over-arching theme - ‘the transcending influence of society’ – offers insights into the underlying context and drivers impacting service development. It reflects how funding and data sharing arrangements determined service operation and the peer’s access to women. Four underpinning themes explain how: peer supporters were resourceful in adapting their services (‘adapting and modifying the support’); BPS organisations worked to enable women’s access to supportive breastfeeding environments, but did not necessarily focus service development on the needs of women living in areas of deprivation (‘supporting women’s journeys to access’); the BPS-professional connections for supporting access and how BPS could result in more supportive community environments (‘building relationships’); and how management practices precluded meaningful use of data to provide context led service development (‘ways of using knowledge’). Conclusions: Findings suggest that while PSs are commissioned to focus on those most in need, there is limited discussion, collection, or use of knowledge about women’s lives to develop needs-led service delivery. The key recommendation is the development of a social ecological tool to facilitate the use and application of contextual knowledge.


10.31355/70 ◽  
2020 ◽  
Vol 4 ◽  
pp. 001-007

NOTE: THIS ARTICLE WAS PUBLISHED WITH THE INFORMING SCIENCE INSTITUTE. Aim/Purpose...................................................................................................................................................................................................... The goal of this study was to investigate the financial management practices of SMMEs operating in under developed regions as a challenge facing SMMEs operating in underdeveloped regions using former Transkei Homelands in Eastern Cape Province as a case study. Background......................................................................................................................................................................................................... In South Africa, the works of Cameron and Miller (2008) highlights that South Africa is ranked among top countries in the world with high failure rates of SMMEs during the first year of establishment. This calls for continues research works to identify factors that could be impeding the progress of SMMEs in South Africa. According to Jayansankaran, (1999) proper financial management practices are among the key deciding factors when it comes to the survival of SMMEs. Mostly SMMEs in underdeveloped regions are owned and managed by one person, the lack of financial management competence on the side of the SMMEs owners or managers in turn could bring serious consequences to the financial stability and grow of the SMMEs. It is against this background that this study focuses on financial management practices among SMMEs entrepreneurs operating their businesses in former Transkei Homelands where survival of SMMEs are critical for economic development of the region. Methodology....................................................................................................................................................................................................... The researcher in this study uses both quantitative and purposive sampling approaches to design an exploratory study to sample 68 SMMEs owners/managers based in the various towns of the selected region. Contribution........................................................................................................................................................................................................ This research will add to the growing knowledge about identifying factors that may be impeding survival of SMMEs. Findings .............................................................................................................................................................................................................. The major findings of the study revealed that 95.59% of the owners/managers have no financial management/accounting skills as well as 58.82% of the internal system of recording financial transactions are not audited. Recommendations for Practitioners................................................................................................................................................................. In view of the findings it is recommended that agencies charged with looking after SMMEs provide training in the area of financial management skills for the SMMEs owners/managers. Recommendation for Researchers.................................................................................................................................................................... Future studies can include the other four principles of financial management principles highlighted by Armstrong (2001). Impact on Society............................................................................................................................................................................................... The research will assist to highlight to funders of SMMEs, policy makers and business support agencies the need for educating SMMEs entrepreneurs especially those operating their businesses in underdeveloped regions in proper financial management practices in order to curve the problem of cash flow faced by SMMEs which leads to SMMEs failure. Future Research................................................................................................................................................................................................. Exploring the skills of the SMMEs entrepreneurs’ to prepare, understand and interpretation of financial statements are critical in this context.


Author(s):  
Rhea ALEXANDER ◽  
Sarah JONES ◽  
Vinay Kumar MYSORE

This case study explores building design competencies and a design-driven organizational culture within an American healthcare non-profit. With a staff are primarily from the healthcare space, as well as some in banking and sales, we look at how the staff has adapted to working within a design-driven organization. By applying iterative design methods and embracing innovation and uncertainty we observe how the organization’s founder has helped guide team members through a process of discomfort and vulnerability within an experimentally-driven and human-centered organization.Using interviews with employees and the founder at various points in new employee on-boarding processes we chart a transformational arc over six months. The learnings to share include both the universal and the particular: what are the core competencies to develop in all organizational members, and what are the specific and different ways competencies can take form. From building explicitly shared languages to facilitated sensemaking this case study offers an opportunity to share new and developing practices for embedding design-driven innovation and management practices in new fields and contexts.


2021 ◽  
Author(s):  
◽  
Magdalena Weber

<p>Many non-profit organisations (NPOs) are highly dependent on volunteers to achieve their mission, and while volunteers tend to be motivated by altruistic reasons, performance management (PM) likely plays a key role in facilitating their commitment and directing their efforts to achieving their goals and the organisation’s mission. Therefore, the purpose of this study is to investigate the PM process as applied to volunteers in an NPO in New Zealand. Moreover, the similarities and differences between PM practices used for employees and volunteers are examined.   Extant non-profit research has focused on individual management practices, but largely ignored the holistic PM process, whereas existing for-profit literature has concentrated on performance appraisals and evaluations, rather than PM. This study contributes to the limited research on PM processes by drawing together research from both sectors to develop an updated PM process model which is based on current PM trends and includes the steps goal-setting, feedback, training/development, and rewards/recognition. Due to the dearth in research on volunteer PM, a qualitative approach was deemed appropriate for this study to gain a deeper understanding of contextual factors and the research problem. A single case study was chosen to collect rich and in-depth data about the perceptions and experiences of managers and volunteers regarding PM. The New Zealand Cancer Society’s Otago Southland Division (OSD) was selected as case study organisation and 19 semi-structured interviews were conducted with ten managers and nine volunteers. The interviews were held in late 2016 in four locations, the Cancer Society’s national office in Wellington and the OSD’s three main offices, Dunedin, Invercargill, and Queenstown.    The findings show that managers and volunteers struggle with the concept of PM in relation to volunteers because of its poor reputation and perceived unsuitability due to the special characteristics of volunteering. The individual practices, however, generated interest among participants as most practices are already used for volunteers in the OSD, albeit in an informal, ad-hoc manner and under the designation ‘volunteer management’. The interviews revealed a pattern of accepted (rewards/recognition), unaccepted (goal-setting) practices and a “grey area” of practices which allow for further development (feedback, training/development). Volunteers’ motivation and the frequency of use of the practices in the OSD influence if participants perceived them as accepted, unaccepted or as practices with potential (grey area). Based on the outcomes of this study, the updated PM process model was adapted to reflect the OSD’s PM practices for volunteers.    Some inconsistencies in the participants’ perceptions and experiences of PM and a lack of clear volunteer PM procedures were detected. The findings revealed that managers are reluctant to formalise the management practices for volunteers out of fear of losing them and, thus, hide certain practices behind social events which blurs the boundaries between the practices. The findings, therefore, suggest that PM is a valuable concept for the management of volunteers in NPOs, but that a semantic problem exists which prevents the further engagement with PM. Resulting implications are proposed which include a terminology change of PM in NPOs to conceal the managerial character of this concept.</p>


2021 ◽  
Author(s):  
◽  
Magdalena Weber

<p>Many non-profit organisations (NPOs) are highly dependent on volunteers to achieve their mission, and while volunteers tend to be motivated by altruistic reasons, performance management (PM) likely plays a key role in facilitating their commitment and directing their efforts to achieving their goals and the organisation’s mission. Therefore, the purpose of this study is to investigate the PM process as applied to volunteers in an NPO in New Zealand. Moreover, the similarities and differences between PM practices used for employees and volunteers are examined.   Extant non-profit research has focused on individual management practices, but largely ignored the holistic PM process, whereas existing for-profit literature has concentrated on performance appraisals and evaluations, rather than PM. This study contributes to the limited research on PM processes by drawing together research from both sectors to develop an updated PM process model which is based on current PM trends and includes the steps goal-setting, feedback, training/development, and rewards/recognition. Due to the dearth in research on volunteer PM, a qualitative approach was deemed appropriate for this study to gain a deeper understanding of contextual factors and the research problem. A single case study was chosen to collect rich and in-depth data about the perceptions and experiences of managers and volunteers regarding PM. The New Zealand Cancer Society’s Otago Southland Division (OSD) was selected as case study organisation and 19 semi-structured interviews were conducted with ten managers and nine volunteers. The interviews were held in late 2016 in four locations, the Cancer Society’s national office in Wellington and the OSD’s three main offices, Dunedin, Invercargill, and Queenstown.    The findings show that managers and volunteers struggle with the concept of PM in relation to volunteers because of its poor reputation and perceived unsuitability due to the special characteristics of volunteering. The individual practices, however, generated interest among participants as most practices are already used for volunteers in the OSD, albeit in an informal, ad-hoc manner and under the designation ‘volunteer management’. The interviews revealed a pattern of accepted (rewards/recognition), unaccepted (goal-setting) practices and a “grey area” of practices which allow for further development (feedback, training/development). Volunteers’ motivation and the frequency of use of the practices in the OSD influence if participants perceived them as accepted, unaccepted or as practices with potential (grey area). Based on the outcomes of this study, the updated PM process model was adapted to reflect the OSD’s PM practices for volunteers.    Some inconsistencies in the participants’ perceptions and experiences of PM and a lack of clear volunteer PM procedures were detected. The findings revealed that managers are reluctant to formalise the management practices for volunteers out of fear of losing them and, thus, hide certain practices behind social events which blurs the boundaries between the practices. The findings, therefore, suggest that PM is a valuable concept for the management of volunteers in NPOs, but that a semantic problem exists which prevents the further engagement with PM. Resulting implications are proposed which include a terminology change of PM in NPOs to conceal the managerial character of this concept.</p>


2021 ◽  
Vol 19 (2) ◽  
pp. 117-129
Author(s):  
David Mitchell, PhD ◽  
Claire Connolly Knox, PhD

The financial aspects of natural disasters test fiscal solvency by draining municipal reserves and diverting funds from vital operations until Federal Emergency Management Agency (FEMA) reimbursements arrive, if they arrive. With record-breaking natural disasters, the resulting fiscal strain is hampering nearly every community’s effort to increase resiliency. Without systemically assessing the financial responses to natural disasters at the local government level, we are perpetuating the paradox of government disaster policy making and decreasing our community’s resiliency. This study bridges the gap between the financial management and disaster recovery literatures by applying resource dependency theory to an exploratory case study of local emergency managers and city managers in Central Florida following hurricanes Matthew, Irma, and Michael. Collectively, the respondents describe the reactive and dependent nature of the current federalist approach to natural disaster financial management practices; which ultimately threatens fiscal viability for many American communities.


2021 ◽  
Vol 20 (1) ◽  
Author(s):  
Louise Hunt ◽  
Gill Thomson ◽  
Karen Whittaker ◽  
Fiona Dykes

Abstract Background There are inequalities in breastfeeding initiation and continuation rates, whereby socio-economically disadvantaged mothers are least likely to breastfeed. Breastfeeding peer support (BPS) interventions are recommended as a solution, and in the UK non-profit organisations are commissioned to deliver BPS services in areas of socio-economic deprivation. BPS interventions have a mixed evidence base, offering limited knowledge about the interaction between context and intervention and how this affects women’s experiences. Methods This interpretive study used a case study methodology to explore how and why two BPS services developed their services in socio-economically deprived contexts. Methods aimed to generate holistic understanding of BPS service development. Data collected across both cases comprised; observation (n = 1), and semi-structured interviews with: mothers who had (n = 10) and had not (n = 9) engaged with the BPS services, peer supporters (PSs) (n = 9), community health professionals (n = 5), infant feeding co-ordinators (n = 2), non-profit organisation managers (n = 3), and public health commissioners (n = 2). Inductive grounded theory analytic techniques of open coding and constant comparisons, followed by cross case comparisons, were used to analyse the data. Results The over-arching theme - ‘the transcending influence of society’ – offers insights into the underlying context and drivers impacting service development. It reflects how funding and data sharing arrangements determined service operation and the peer’s access to women. Four underpinning themes explain how: peer supporters were resourceful in adapting their services (‘adapting and modifying the support’); BPS organisations worked to enable women’s access to supportive breastfeeding environments, but did not necessarily focus service development on the needs of women living in areas of deprivation (‘supporting women’s journeys to access’); the BPS-professional connections for supporting access and how BPS could result in more supportive community environments (‘embedding within healthcare practice’); and how management practices precluded meaningful use of data to provide context led service development (‘ways of using knowledge’). Conclusions Findings suggest that while PSs are commissioned to focus on those most in need, there is limited discussion, collection, or use of knowledge about women’s lives to develop needs-led service delivery. The key recommendation is the development of a social ecological tool to facilitate the use and application of contextual knowledge.


Author(s):  
Umar Mohammed Ali ◽  

This study was carried out with a view of assessment of financial management as a tool for control in public sector. With special reference to ministry of finance, Borno State and to suggest on how to alleviate them. These included: (1) lack of good records keeping. (2) Mismanagement of funds and, (3) centralization of meaning financial resources in the execution of the ministry among other things: the reviewed was the review of related literature. The related was management, public sector, financial control, characteristics of financial control result in key areas, objective of financial control, and import of financial control and financial management. Following importance description of method of data collection, one hundred (100) management staff were issued to them. Some expected validity of the instrument use for the research work were personal interview. Similarly, the presentation of the various information received from the respondents were been tabulated and shown. There are various discussions in the outcome of the summary, conclusion and observed recommendations based on the outcome of the research work to the case study and of course, the acknowledgment of the various past writers used.


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