Date of Conferral
Doctor of Business Administration (D.B.A.)
Many nonprofit organizations (NPOs) lack strategies to develop and maintain adequate accounting controls, thereby decreasing donations and organizational sustainability. Leaders of NPOs rely on donations to operate programs effectively and remain sustainable using adequate accounting controls. Grounded in the strategic management theory, the purpose of this qualitative, single case study was to identify strategies that NPO leaders used to improve their accounting controls to maintain and demonstrate financial stability. The participants comprised 4 leaders of an NPO located in Kansas and New Hampshire in the United States who had developed and maintained accounting controls to facilitate an increase in donations and the sustainability of their programs. Data were collected from organizational documents, participant interviews, publicly available data, and responses to questions of the Baldrige Excellence Framework. Yin’s 5-step thematic analysis process was used to analyze the data. Three themes emerged to include using a systematic planning process, building relationships with host businesses, business partners, and donors; and implementing systematic methods to access more funding. A key recommendation is that NPO leaders create a performance improvement system that includes policies and procedures on processes to evaluate each of the organizations’ strategies to improve their accounting controls. The implications for positive social change include providing donation diversification strategies that NPO leaders could use to expand and enhance their programs, enhance current services, and improve accounting controls.
Doughan, Heartwill Nana Serwah, "Strategies for Improving Accounting Controls for Donations to Nonprofit Organizations" (2020). Walden Dissertations and Doctoral Studies. 8605.