Date of Award

2026

Degree Name

Accounting

College

College of Business

Type of Degree

D.B.A.

Document Type

Dissertation

First Advisor

Dr. Timothy Bryan

Second Advisor

Dr. Susan Lanham

Third Advisor

Mrs. Tracy Narvet

Abstract

Nonprofit organizations are critical to the United States economy, employing more than 12.8 million and providing vital services beyond what government programs can accomplish. These organizations are facing unparalleled financial challenges as competition for revenue sources increases and competitive pressure to excessively reduce overhead costs increases. Over the last three decades, managerial accounting literature has studied the effect of management control systems on innovative abilities in the commercial sector and recently, scholars have begun to apply these theories and methods to the nonprofit sector. Using Simons’ Levers of Control framework, this study employs a validated survey scale for nonprofit organizations to measure management control system structure and its effects on financial stability as moderated by analytical and proactive managers and transformational leaders. The results of this study contribute to the management accounting and management control systems body of knowledge by extending an existing stream of research to include the investigation of nonprofit organizations and management and leadership style.

Subject(s)

Accounting.

Industrial management.

Nonprofit organizations -- United States.

United States -- Economic conditions.

Nonprofit organizations -- Management.

Nonprofit organizations -- Finance.

Nonprofit organizations -- Leadership.

Economic stabilization.

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