Fight against NGO Inefficiency: The Use of Financial and Impact Management Tools in the Czech Republic

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Publikace nespadá pod Filozofickou fakultu, ale pod Ekonomicko-správní fakultu. Oficiální stránka publikace je na webu muni.cz.
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PEJCAL Jakub VYSKOČIL Marek

Rok publikování 2016
Druh Článek ve sborníku
Konference Current Trends in Public Sector Research
Fakulta / Pracoviště MU

Ekonomicko-správní fakulta

Citace
Obor Ekonomie
Klíčová slova non-profit sector; NGO; Financial management; Impact management
Popis Impact management uses tools that should help to make the activities of organizations more efficient. The main interest in impact management is in the public sector because it involves a great amount of public money. The principles of impact management can also be important in the nongovernmental nonprofit sector because of the absence of a profit mechanism, nonprofit goals, and public goods, and the presence of public money in form of grants. This paper was inspired by the German study “Wirkungsorientierte Steuerung in Non-Profit-Organisationen” and is intended to offer similar insights into the practices of nongovernmental nonprofit organizations (NGOs) in the Czech Republic. We investigated the extent to which various financial management tools and impact management tools are used in the Czech Republic, a transformed economy where setbacks in modern tool implementation are expected. The presented results are based on data obtained from interviews and questionnaires from NGOs operating in Brno, a town in the South Moravian region of the Czech Republic. The data indicated that developed financial management was more common in larger organizations, but that impact management was virtually unknown, with impact management tools only rarely seen.
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