Revenue growth in not-for-profit organisations: The effects of interactive and diagnostic controls and organisational culture

Lu Jiao, Graeme Harrison, Jinhua Chen

Research output: Contribution to journalArticlepeer-review

1 Citation (Scopus)

Abstract

Using survey and archival data for 180 not-for-profit aged care organisations, we find that interactive use of performance measurement systems positively affects the organisations’ revenue growth, while the diagnostic use negatively affects revenue growth. We also find that organisational culture, specifically attention to detail, innovation and respect for people, moderates these effects. Our findings have implications for the literature in terms of understanding the combinatorial effects of formal management control and culture on organisational performance. The findings also have practical implications for designing performance measurement systems and developing organisational cultures, to create an internal environment effective in enabling revenue growth.
Original languageEnglish
Number of pages22
JournalAccounting & Finance
DOIs
Publication statusE-pub ahead of print - 27 May 2022

Keywords

  • levers of control
  • not-for-profit
  • organisational culture
  • performance measurement systems
  • revenue growth

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