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The aim of this paper is to contribute to a greater understanding of non-profit organization (NPO) management control systems (MCS) and accountability in organizations providing support service for capacity constrained service users. Specifically, the paper examines the role of MCS and accountability in supporting mission realization in NPOs providing services to people with intellectual disabilities and reflects on this in the context of the COVID-19 pandemic.

The research comprised a case study of four NPOs providing services to people with intellectual disabilities in Ireland conducted prior to the global COVID-19 pandemic. The study probed management's perceptions of stakeholders and examined the manner in which the design and use of MCS and accountability processes supported mission realization.

Service users were regarded as the least powerful stakeholder and consequently the least attended to in terms of MCS and accountability processes. The absence of relational and dialogical accountability with service users is not only central to maintaining this power asymmetry but also poses a threat to mission realization. These deficits can be addressed through the integration and monitoring of internal advocacy activities into MCS and accountability processes, which, on reflection, may also mitigate some of the negative consequences for service users of isolation from external support networks in times of crisis.

This research has opened up an area for enquiry – internal advocacy – heretofore not addressed in the management accounting literature, opening up a novel vein for future research. Such research could further examine the role of internal advocacy, drawing from and adding to the research in other support service domains. A number of objectives and questions might be considered: (1) probing the level of management recognition of the role of direct engagement in advocacy activities in supporting service user agency; (2) identifying with service users and management the nature and attributes of effective advocacy activities and practices; (3) questioning how such advocacy activities and practices might be reflected in MCS; (4) identifying what service user stakeholders regard as effective accountability to them in relation to their needs and objectives; and (5) assessing the impact on service user experience and on NPO mission realization of internal advocacy activities and the monitoring and review thereof through MCS. These suggestions for future research draw attention to aspects of support service delivery that have the potential to be profoundly influential on service outcomes.

A performance management model reflecting the identified need to incorporate internal advocacy mechanisms into organizational management control systems is proposed in an effort to increase accountability of NPOs to their core mission stakeholder – service users. This model may be of value to NPO management as they move from a medical-model of care to a rights-based model for service delivery in care settings.

The paper reflects the importance of listening to the voice of vulnerable service users in NPO care settings and proposes a mechanism for embedding internal advocacy in formal management control systems and accountability processes.

In proposing an “agency” supportive relational and dialogical accountability logic for such organizations, underpinned by “internal advocacy”, this research provides theoretical and practical insights for accountability processes and the design of MCS. The findings contribute empirically, not just to the NPO management and MCS literature but also to understanding the relational interaction of service users with service organizations, and what this means in supporting service user objectives and realization of organizational mission.

The purpose of this paper is to propose that top management commitment to its organization's mission statement moderates the mission's effect of firm performance. The proposed model combines numerous aspects of top management commitment to give depth to the moderating effect.

The paper provides a conceptual overview of the mission statement literature toward a theoretical model.

The impact of mission statements on firm performance long has been studied and debated, without consistent results. This paper proposes that this is due to the presence of moderating influences, specifically the commitment of top management, that, if not properly studied, will affect empirical results.

Practicing managers can unlock the power of the mission statement by involving the entire organization in the mission statement process, clearly and consistently communicating the mission's tenets, setting measurable operational targets from the mission statement, and periodically revising the mission to ensure it is current.

The concept of a moderator is original in the mission-performance debate. Concepts from several key articles have been combined in a unique manner to develop the model.

Although the alignment between mission statement and leadership practices leads to higher employee performance, it is unclear how the alignment is linked with employee work engagement (EWE), and this vague linkage is a significant research gap in internal branding. Therefore, the current study aims to focus on management mission alignment as perceived by employees as an antecedent of EWE, and clarifies its related mechanism for EWE.

The current study uses survey data (n = 150) from the airline industry and analyzes the data by adopting structural equation modeling.

Employee perception of management mission alignment affects EWE directly and indirectly through emotional exhaustion and organizational identification. Also, employee mission engagement can enhance the effect of management mission alignment on EWE.

The current study makes three contributions to internal branding and employee engagement literature. First, as a response to the need to investigate a driver of EWE, it identifies management mission alignment as an initiator of EWE. Second, as an effort to elucidate the unclear mechanism for EWE, it demonstrates three different processes for EWE, represented by the three theories, including job demand-resource theory, conservation of resource theory and social identity theory. This sheds light on the process where management mission alignment has influences on EWE. Third, it proposes employee mission engagement as an employee mission-related factor that can moderate the effect of management mission alignment on EWE.

The purpose of this paper is to investigate if business practices for performance through risk control methods can be applied by defence forces in peace missions called for by the United Nations (UN) in order to improve the efficiency of such missions.

Extensive studies of existing theories on business cooperation risk control were performed as well as studies of the organizational and legal structures for Swedish participation in international military missions. These studies were followed by interviews with politicians and military officers of high ranks regarding cooperation in such missions and the interviews were analyzed with respect to the theoretical methods and their validity for the military sector.

The authors' conclusion is that an adoption of some of the existing business risk control management methods could improve the efficiency of military risk management. The first step in such organizational knowledge transfer is to improve the form for and the formulation of more stringent objectives for the military mission.

The study indicates how the performance of international peace missions can be improved by application of risk control methods from the business sector.

A relationship between board/management “involvement” and “awareness” with organizational mission and their link to “employee commitment” and “organizational performance” was modeled by drawing on previous research. The model was tested with data from 339 large Canadian and US organizations. It was determined that “mission awareness” on the part of both the board and senior management is an important consideration in the determination of employees' commitment to the mission. However, the impact of board and management involvement with the mission is not identical. The results emphasize the strong and important role that the board performs when it is actively engaged in the development of the organization's mission.

The purpose of this paper is to provide a review of past experience in managing risk and technical innovation in NASA space programs with lessons learned for new unmanned space missions.

The paper examines past performance of space missions and abstracts the lessons learned for the efficient development of cost‐effective space missions.

The paper finds that large organizations build and internalize a culture at odds with risk taking and the rapid deployment of innovative solutions. Actualized management goals are often at odds with the issues that determine or insure the long‐term survival of an organization. A key issue is the management of knowledge within that system: the extrinsic knowledge of the technologies as well as the intrinsic knowledge associated with the perception and acceptance of risk.

Innovation can be seen as being dangerous to the organization. That perception must be managed. The NASA culture that is applicable to human spaceflight may not serve the community or the organization as well when applied to unmanned missions.

The paper provides a simplified and brief perspective on the issues inherent in managing a change in culture in an organization that has a highly public mission.

While the NASA “faster, better, cheaper” program has been considered elsewhere, this paper focuses on the lessons that are applicable to the management of space missions and the development of new, cost‐effective programs. These lessons retain their value, as the new administrator Michael D. Griffin attempts to manage the transition of NASA from an organization that has been in maintenance mode to one that must embrace innovation and stay within a highly constrained funding profile.

This study highlights the instrumental role of the mission statement as a tool used by managers to shape value congruence to achieve enhanced employee performance levels.

A variance-based structural equation modelling was used to analyse the data obtained from a sample of 123 managers working in private organisations in Malaysia.

The management sensemaking approach is useful in mission statement research. Managers' involvement in clarifying the mission statement to various firm stakeholders, especially employees, is the strongest predictor of value congruency between employees and the firm, leading to improved levels of employee behavioural performance. Managers can influence value congruency through two processes: (1) guiding and shaping employees' values and (2) adapting the mission statement's contents.

Future studies can consider the impact of managerial role modelling on employees' value alignment with the firm in longitudinal studies. Other aspects of alignment offer further research opportunities, for example, HR policy alignment and alignment of marketing and operation strategies with the mission statement.

Managers should move beyond treating the mission statement as a management tool. Instead, it is a firm philosophy that reflects managers' words and deeds and exemplifies their philosophical ideals.

Despite three decades of research into the relationship between the mission statement and performance, the results have been mixed. Therefore, this study adopts a sensemaking approach to research the mission-performance relationship underpinned by the resource-based view (RBV) theory.

The increasing complexity and dynamicity of their environment compels health care managers to search relentlessly for effective management instruments. One strategic tool that both academics and practitioners have deemed critical to the success of any health care organization is the development of a meaningful mission statement. However, despite the seemingly omnipresence of the concept, studies indicate that creating an effective mission statement seems to be extremely difficult, if not downright frustrating for a lot of health care managers. This inability to create an effective mission statement roots for the greater part in the fact that the previous literature has provided little practical guidance on how health care administrators should formulate and deploy mission statements. Given the increasing pressure on health care organizations to develop an effective mission statement, this chapter (1) provides a detailed analysis of the mission statement concept based on a thorough literature analysis and (b) offers empirically based recommendations on how to successfully formulate and implement a mission statement within a health care organization based on a systematic analysis of relevant empirical research. These analyses and the derived evidence-based recommendations will help health care managers to revive their mission statement and make it more than a piece of paper.

An adaptable, integrated full glass cockpit and flight management system has been developed and is in production for application in multiple Sikorsky rotorcraft. The entire system was conceived, designed, tested and delivered in an unusually short time period. A systematic process was used to define the avionics system attributes, major capabilities, and cost targets up‐front and track them during the development program. First flight was achieved 12 months after contract start, and production deliveries commenced 5 months after first flight. The integrated glass cockpit has accumulated more than 9,000 flight hours in customer operations to date. This flexible system architecture allowed the team of Sikorsky and Rockwell Collins to reuse several blocks of existing military and civil application software, and to interface the various Avionics subsystems using industry standards. This proved to be a critical factor in allowing us to meet the compressed design and development schedule.