EFFECT OF BUDGET ALLOCATION SKILLS ON ORGANIZATION PERFORMANCE OF NON-GOVERNMENTAL ORGANIZATIONS IN RWANDA A CASE OF FAMILIES SUPPORTED BY HOPE AND HOMES FOR CHILDREN
Main Article Content
Abstract
This study investigated the effect of budget allocation skills on the organizational performance of non-governmental organizations (NGOs) in Rwanda, with a specific focus on families supported by Hope and Homes for Children. Effective budget allocation is a critical component of financial management that influences how resources are distributed to achieve organizational goals. NGOs in Rwanda often face challenges in managing limited funds, which can hinder their service delivery and long-term sustainability. The significance of this study is to provide insights on how financial capacity influences the organizational performance of NGOs in Rwanda, offering guidance for strategic decision-making and enhancing the effectiveness of social support programs. The study was guided by agency theory. The study adopted a descriptive survey design and the sample size of 88 respondents was obtained from a population of 114 employees using the Yamane formula. Stratified random sampling was applied in choosing the respondents. The investigation employed both primary and secondary data. The questionnaire was employed to collect primary data, while the secondary data form was employed to collect secondary data. In order to guarantee that survey items consistently measure the same construct, reliability was assessed through internal consistency tests employing Cronbach's alpha. In order to verify that the survey items accurately represent the constructs of financial capacity and organizational performance, content validity was evaluated through expert reviews. Furthermore, construct validity was assessed through factor analysis to confirm that the survey instruments accurately represent the theoretical constructs they are designed to quantify. The financial capacity and organizational performance data was summarized using descriptive statistics, such as the mean, median, and standard deviation, in SPSS version 25. In order to investigate the correlations between organizational performance and financial capacity, inferential statistics, including correlation analysis and multiple regression, was implemented. Descriptive statistics, including means, standard deviations, and frequencies, was employed to summarize the demographic characteristics of participants and survey responses used in data presentation. These results were presented in forms of scatterplots and tables. The findings from the regression analysis indicate that budget allocation skills and debt management have a significant positive impact on organizational performance, while seed capital supply does not appear to have a statistically significant effect. Specifically, budget allocation skills have a strong positive effect, with an unstandardized coefficient of 0.703 and a highly significant p-value of 0.000, suggesting that improved budgeting practices are crucial for enhancing organizational performance. The findings revealed a positive and statistically significant relationship between budget allocation skills and organizational performance. The study concludes that strong budgeting skills—such as prioritizing expenditures, forecasting, and aligning resources with program needs—enhance efficiency, accountability, and service delivery. It recommends strengthening financial capacity through training and the adoption of modern budgeting tools to improve the performance of NGOs in Rwanda.
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References
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Ahmad, H., & Ahmad, A. (2014). Budgeting and financial planning in public sector: A case of Pakistan. International Journal of Academic Research in Accounting, Finance and Management Sciences, 4(3), 104–115.
Alhassan, R., Faustina, A., & Evans, D. (2018). Financial accountability practices in NGOs: Challenges and implications for development. International Journal of Social Economics, 45(6), 912–928.
Arasa, R., & K’Obonyo, P. (2022). Strategic planning, budgeting skills and firm performance in developing economies. African Journal of Business Management, 16(2), 23–36.
Attom, B. E., & Mbroh, J. K. (2022). Accounting systems and financial performance of non-governmental organizations: A study of selected NGOs in Ghana. African Journal of Accounting, Auditing and Finance, 8(3), 214–230.
Aydin, S., & Selcuk, C. (2018). Financial literacy and budgeting practices among SMEs. International Journal of Economics and Financial Issues, 8(2), 41–47.
Besel, K., Williams, C. L., & Klak, J. (2021). Nonprofit sustainability during economic downturns: Strategies and performance. Journal of Nonprofit & Public Sector Marketing, 33(1), 19–38.
Blacbaud. (2021). The state of the nonprofit sector: Financial management and sustainability trends. Blackbaud Institute.
Boslaugh, S. (2017). Secondary data sources for public health: A practical guide (2nd ed.). Cambridge University Press.
Browne, K. D. (2019). The risk of harm to young children in institutional care. Save the Children.
Bryman, A. (2016). Social research methods (5th ed.). Oxford University Press.
Bryman, A., & Bell, E. (2015). Business research methods (4th ed.). Oxford University Press.
Cooper, D. R., & Schindler, P. S. (2014). Business research methods (12th ed.). McGraw-Hill Education.
Creswell, J. W. (2014). Research design: Qualitative, quantitative, and mixed methods approaches (4th ed.). SAGE Publications.
Creswell, J. W., & Creswell, J. D. (2018). Research design: Qualitative, quantitative, and mixed methods approaches (5th ed.). SAGE Publications.
Creswell, J. W., & Creswell, J. D. (2023). Qualitative inquiry and research design: Choosing among five approaches (5th ed.). SAGE Publications.
Deephouse, D. L., & Suchman, M. C. (2023). Legitimacy in the nonprofit sector: Financial performance and strategic positioning. Nonprofit and Voluntary Sector Quarterly, 52(2), 289–308.
Etikan, I., & Bala, K. (2023). Stratified sampling: Definition, types and application. International Journal of Academic Research and Reflection, 11(2), 1–7.
Fatoki, O. (2014). The financial literacy of micro entrepreneurs in South Africa. Journal of Social Sciences, 40(2), 151–158.
Field, A. (2020). Discovering statistics using IBM SPSS statistics (5th ed.). SAGE Publications.
Field, A. (2020). Discovering statistics using IBM SPSS statistics (5th ed.). SAGE Publications.
Fink, A. (2017). How to conduct surveys: A step-by-step guide (6th ed.). SAGE Publications.
Flick, U. (2023). Introducing research methodology: A beginner’s guide to doing a research project (4th ed.). SAGE Publications.
Fowler, F. J. (2014). Survey research methods (5th ed.). SAGE Publications.
Frisancho, V. (2019). Financial education and budget allocation performance: Experimental evidence. Journal of Economic Behavior & Organization, 164, 94–112.
Gachithi, E. (2020). Challenges in financial strategy implementation in the public sector in Kenya. Journal of Public Administration and Policy Research, 12(3), 49–57.
Gekonde, C. O. (2018). Effect of performance budgeting on management of Kenyan parastatals. International Journal of Finance and Accounting, 7(4), 112–120.
Gessaroli, J., Brigham, E. F., Nason, R. W., & Ehrhardt, M. C. (2016). Financial management: Theory and practice (3rd Canadian ed.). Nelson Education.
Gordon, T. P. (2019). Financial management for nonprofit organizations: Policies and practices. Wiley.
Gronbjerg, K. A. (2018). Understanding nonprofit funding: Managing revenues in social sector organizations. Nonprofit Management and Leadership, 28(4), 467–482.
Gu, J., Weng, Q., & Xie, F. (2022). Behavioral integration and strategic decision-making speed of top management teams. Asia Pacific Journal of Management, 39(2), 355–379.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2022). Multivariate data analysis (8th ed.). Cengage Learning.
Heale, R., & Twycross, A. (2015). Validity and reliability in quantitative studies. Evidence-Based Nursing, 18(3), 66–67. https://doi.org/10.1136/eb-2015-102129
Hope and Homes for Children. (2024). Annual report 2023: Reinventing care for children. Retrieved from https://www.hopeandhomes.org/
Jennings, E. (2018). The strategic importance of financial assets in nonprofit performance. International Journal of Public Administration, 41(5), 421–432.
Jewel, S., & Khemam, B. (2016). Bookkeeping systems in emerging African countries. African Journal of Accounting, Auditing and Finance, 5(1), 77–89.
Johnson, M., & Lee, H. (2021). Financial planning and performance in non-profit organizations: The impact of budgeting skills. Journal of Nonprofit Finance and Leadership, 13(2), 45–59. https://doi.org/10.1177/17427150211023456
Johnson, M., & Liu, Y. (2023). Strategic leadership and staff training in NGO performance: A cross-sectoral analysis. Nonprofit Management and Leadership, 34(1), 71–89. https://doi.org/10.1002/nml.21589
Kamanzi, P., & Uwayezu, C. (2023). Financial sustainability and performance of NGOs in Rwanda. Rwanda Journal of Development Studies, 11(1), 52–68.
Karanja, E., & Kurati, R. (2014). Sustainable financial practices in NGOs: Lessons from East Africa. Journal of Development Effectiveness, 6(4), 381–396.
Kebewar, M. (2022). Financial capacity and performance of nonprofit organizations: Evidence from Sub-Saharan Africa. Nonprofit and Voluntary Sector Quarterly, 51(1), 114–132.
Kerzner, H. (2018). Project management: A systems approach to planning, scheduling, and controlling (12th ed.). Wiley.
Kibanja, G. (2022). Financial management practices among NGOs in Uganda and their impact on performance. African Journal of Management Studies, 14(2), 120–139.
Kombo, D. K., & Tromp, D. L. A. (2022). Proposal and thesis writing: An introduction (2nd ed.). Pauline Publications Africa.
Kothari, C. R. (2022). Research methodology: Methods and techniques (3rd ed.). New Age International Publishers.
Kvale, S., & Brinkmann, S. (2015). InterViews: Learning the craft of qualitative research interviewing (3rd ed.). SAGE Publications.
Lipera, N. (2014). Challenges of financial reporting in NGOs: A Tanzanian case study. African Journal of Finance and Management, 23(1), 14–22.
Mango. (2016). Financial management for NGOs: A practical guide. Mango Publications.
Mango. (2017). Financial management for NGOs: A practical guide for financial sustainability. Mango Publishing.
Maritim, E. (2018). Effect of budgeting practices on financial performance of commercial parastatals in Kenya. International Journal of Economics, Commerce and Management, 6(11), 305–317.
Miller, J., & Wong, D. (2021). Organizational performance in development NGOs: The roles of leadership and quality service delivery. International Journal of Voluntary and Nonprofit Organizations, 32(4), 902–918. https://doi.org/10.1007/s11266-020-00295-w
Moyo, B. (2021). The role of NGOs in Sub-Saharan Africa: Opportunities and limitations in socio-economic development. African Studies Quarterly, 20(3), 63–81.
Mpakaniye, J., & Paul, A. (2016). The impact of microcredit on rural women's financial performance in Rwanda. Rwanda Journal of Economics, 7(2), 134–150.
Munyaneza, E. (2021). The contribution of NGOs to socio-economic development in Rwanda: A sectoral review. Rwanda Journal of Social Sciences, 9(1), 72–88.
Murray, T., & Moore, S. (2021). Budgetary control and organizational success in non-profit institutions: Evidence from East Africa. Journal of Accounting and Organizational Change, 17(4), 611–629. https://doi.org/10.1108/JAOC-06-2020-0083
Namasasu, J. (2023). The financial health of NGOs in developing economies: A case from Zambia. Development in Practice, 33(2), 183–197.
Namazi, M. (2018). Agency theory and its consequences: The case of accounting research. Asian Journal of Finance & Accounting, 10(1), 204–217. https://doi.org/10.5296/ajfa.v10i1.12666
Ndayisenga, A. (2023). Resource allocation and financial sustainability of Rwandan NGOs. Journal of Finance and Development Studies, 5(3), 198–215.
Niyomugabo, E., & Nduwimana, C. (2022). Financial capacity and organizational effectiveness among NGOs in Rwanda. Rwanda Journal of Public Administration and Policy, 10(1), 88–105.
Nugus, S. (2016). Budgeting as a management tool: Relevance and application in nonprofit organizations. Journal of Financial Planning and Analysis, 8(1), 14–22.
Nzimakwe, T. I. (2017). Addressing poverty through NGOs: Insights from South Africa. Journal of African Development, 19(1), 109–128.
O'Connor, P., & Thomas, E. (2022). Leadership effectiveness and internal process improvement in NGOs: A strategic approach. Public Administration and Development, 42(2), 155–172. https://doi.org/10.1002/pad.1995
Otley, D. (2022). Performance management in the nonprofit sector: Budgeting and accountability. Accounting, Organizations and Society, 101(3), 56–67.
Pallant, J. (2021). SPSS survival manual: A step by step guide to data analysis using IBM SPSS (7th ed.). Routledge.
Pallant, J. (2021). SPSS survival manual: A step-by-step guide to data analysis using IBM SPSS (7th ed.). Routledge.
Patel, L. (2015). Social development in the Global South: NGOs and rural poverty. International Journal of Social Welfare, 24(1), 11–25.
Renz, D. O. (2020). Financial accountability and donor confidence in nonprofit organizations: Lessons from the recession. Nonprofit Quarterly, 27(4), 45–53.
Robinson, M. (2019). Principles of budgeting and public expenditure management. International Monetary Fund.
Robinson, M., & Last, D. (2019). A basic model of performance-based budgeting. International Monetary Fund Working Paper No. 19/112.
Samuel, N. (2018). Microcredit and financial capacity in East Africa: Evidence from Kenya and Rwanda. East African Business Review, 6(1), 43–60.
Saunders, M., Lewis, P., & Thornhill, A. (2023). Research methods for business students (9th ed.). Pearson Education.
Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill-building approach (7th ed.). Wiley.
Sieki, L., Wagoki, J., & Kalio, A. (2018). Effects of financial literacy on performance of micro and small enterprises: Evidence from Kenya. European Journal of Business and Management, 10(2), 90–99.
Silva, D., & Jayamaha, A. (2022). Budgeting practices in developing countries: Trends and implications for public financial management. South Asian Journal of Management, 29(1), 45–67.
Siyanbola, T. T. (2018). Financial planning as a tool for effective public sector performance. International Journal of Public Sector Management, 31(5), 556–573.
Smith, M., Jones, L., & Bennett, T. (2021). Family-based care and child development outcomes: A comparative global study. Child & Youth Services, 42(2), 159–176.
Smith, R., & Garcia, L. (2020). The role of budget allocation training in NGO financial performance: Evidence from sub-Saharan Africa. Development Practice and Policy, 18(3), 215–229. https://doi.org/10.1080/09614524.2020.1717050
Stephenson, R. (2023). Enhancing NGO financial sustainability through accountability mechanisms. International NGO Journal, 18(2), 98–115.
Taber, K. S. (2021). The use of Cronbach’s alpha when developing and reporting research instruments. Research in Science Education, 51(1), 1–24. https://doi.org/10.1007/s11165-019-09863-0
Taherdoost, H. (2016). Validity and reliability of the research instrument; how to test the validation of a questionnaire/survey in a research. International Journal of Academic Research in Management, 5(3), 28–36.
Tavakol, M., & Dennick, R. (2011). Making sense of Cronbach's alpha. International Journal of Medical Education, 2, 53–55. https://doi.org/10.5116/ijme.4dfb.8dfd
Tevel, E., Katz, H., & Brock, D. (2014). Accountability and financial transparency in nonprofit organizations. Voluntas: International Journal of Voluntary and Nonprofit Organizations, 25(4), 785–807.
UNICEF. (2023). Every child’s right to a family: Ending institutional care globally. UNICEF Publications.
USAID. (2020). Strengthening NGO financial systems for development effectiveness in Southern Africa. USAID Report.
Verbruggen, S., & Christiaens, J. (2022). Financial management in nonprofit organizations: Recent trends and challenges. Journal of Accounting and Public Policy, 41(2), 100–112.
Wes, M. (2018). Strategic financial planning in humanitarian nonprofits. Humanitarian Finance Journal, 5(1), 32–47.
Yang, J. (2020). Planning and financial performance in nonprofit organizations. Nonprofit Management and Leadership, 30(4), 549–567.
Zhang, H. (2015). The importance of financial management frameworks in NGOs. International Journal of Financial Studies, 3(3), 123–137.
Zhang, W., & Lee, J. (2020). Enhancing organizational performance in NGOs through strategic planning and workforce development. Journal of Global Responsibility, 11(3), 267–284. https://doi.org/10.1108/JGR-11-2019-0082
Ahmad, H., & Ahmad, A. (2014). Budgeting and financial planning in public sector: A case of Pakistan. International Journal of Academic Research in Accounting, Finance and Management Sciences, 4(3), 104–115.
Alhassan, R., Faustina, A., & Evans, D. (2018). Financial accountability practices in NGOs: Challenges and implications for development. International Journal of Social Economics, 45(6), 912–928.
Arasa, R., & K’Obonyo, P. (2022). Strategic planning, budgeting skills and firm performance in developing economies. African Journal of Business Management, 16(2), 23–36.
Attom, B. E., & Mbroh, J. K. (2022). Accounting systems and financial performance of non-governmental organizations: A study of selected NGOs in Ghana. African Journal of Accounting, Auditing and Finance, 8(3), 214–230.
Aydin, S., & Selcuk, C. (2018). Financial literacy and budgeting practices among SMEs. International Journal of Economics and Financial Issues, 8(2), 41–47.
Besel, K., Williams, C. L., & Klak, J. (2021). Nonprofit sustainability during economic downturns: Strategies and performance. Journal of Nonprofit & Public Sector Marketing, 33(1), 19–38.
Blacbaud. (2021). The state of the nonprofit sector: Financial management and sustainability trends. Blackbaud Institute.
Boslaugh, S. (2017). Secondary data sources for public health: A practical guide (2nd ed.). Cambridge University Press.
Browne, K. D. (2019). The risk of harm to young children in institutional care. Save the Children.
Bryman, A. (2016). Social research methods (5th ed.). Oxford University Press.
Bryman, A., & Bell, E. (2015). Business research methods (4th ed.). Oxford University Press.
Cooper, D. R., & Schindler, P. S. (2014). Business research methods (12th ed.). McGraw-Hill Education.
Creswell, J. W. (2014). Research design: Qualitative, quantitative, and mixed methods approaches (4th ed.). SAGE Publications.
Creswell, J. W., & Creswell, J. D. (2018). Research design: Qualitative, quantitative, and mixed methods approaches (5th ed.). SAGE Publications.
Creswell, J. W., & Creswell, J. D. (2023). Qualitative inquiry and research design: Choosing among five approaches (5th ed.). SAGE Publications.
Deephouse, D. L., & Suchman, M. C. (2023). Legitimacy in the nonprofit sector: Financial performance and strategic positioning. Nonprofit and Voluntary Sector Quarterly, 52(2), 289–308.
Etikan, I., & Bala, K. (2023). Stratified sampling: Definition, types and application. International Journal of Academic Research and Reflection, 11(2), 1–7.
Fatoki, O. (2014). The financial literacy of micro entrepreneurs in South Africa. Journal of Social Sciences, 40(2), 151–158.
Field, A. (2020). Discovering statistics using IBM SPSS statistics (5th ed.). SAGE Publications.
Field, A. (2020). Discovering statistics using IBM SPSS statistics (5th ed.). SAGE Publications.
Fink, A. (2017). How to conduct surveys: A step-by-step guide (6th ed.). SAGE Publications.
Flick, U. (2023). Introducing research methodology: A beginner’s guide to doing a research project (4th ed.). SAGE Publications.
Fowler, F. J. (2014). Survey research methods (5th ed.). SAGE Publications.
Frisancho, V. (2019). Financial education and budget allocation performance: Experimental evidence. Journal of Economic Behavior & Organization, 164, 94–112.
Gachithi, E. (2020). Challenges in financial strategy implementation in the public sector in Kenya. Journal of Public Administration and Policy Research, 12(3), 49–57.
Gekonde, C. O. (2018). Effect of performance budgeting on management of Kenyan parastatals. International Journal of Finance and Accounting, 7(4), 112–120.
Gessaroli, J., Brigham, E. F., Nason, R. W., & Ehrhardt, M. C. (2016). Financial management: Theory and practice (3rd Canadian ed.). Nelson Education.
Gordon, T. P. (2019). Financial management for nonprofit organizations: Policies and practices. Wiley.
Gronbjerg, K. A. (2018). Understanding nonprofit funding: Managing revenues in social sector organizations. Nonprofit Management and Leadership, 28(4), 467–482.
Gu, J., Weng, Q., & Xie, F. (2022). Behavioral integration and strategic decision-making speed of top management teams. Asia Pacific Journal of Management, 39(2), 355–379.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2022). Multivariate data analysis (8th ed.). Cengage Learning.
Heale, R., & Twycross, A. (2015). Validity and reliability in quantitative studies. Evidence-Based Nursing, 18(3), 66–67. https://doi.org/10.1136/eb-2015-102129
Hope and Homes for Children. (2024). Annual report 2023: Reinventing care for children. Retrieved from https://www.hopeandhomes.org/
Jennings, E. (2018). The strategic importance of financial assets in nonprofit performance. International Journal of Public Administration, 41(5), 421–432.
Jewel, S., & Khemam, B. (2016). Bookkeeping systems in emerging African countries. African Journal of Accounting, Auditing and Finance, 5(1), 77–89.
Johnson, M., & Lee, H. (2021). Financial planning and performance in non-profit organizations: The impact of budgeting skills. Journal of Nonprofit Finance and Leadership, 13(2), 45–59. https://doi.org/10.1177/17427150211023456
Johnson, M., & Liu, Y. (2023). Strategic leadership and staff training in NGO performance: A cross-sectoral analysis. Nonprofit Management and Leadership, 34(1), 71–89. https://doi.org/10.1002/nml.21589
Kamanzi, P., & Uwayezu, C. (2023). Financial sustainability and performance of NGOs in Rwanda. Rwanda Journal of Development Studies, 11(1), 52–68.
Karanja, E., & Kurati, R. (2014). Sustainable financial practices in NGOs: Lessons from East Africa. Journal of Development Effectiveness, 6(4), 381–396.
Kebewar, M. (2022). Financial capacity and performance of nonprofit organizations: Evidence from Sub-Saharan Africa. Nonprofit and Voluntary Sector Quarterly, 51(1), 114–132.
Kerzner, H. (2018). Project management: A systems approach to planning, scheduling, and controlling (12th ed.). Wiley.
Kibanja, G. (2022). Financial management practices among NGOs in Uganda and their impact on performance. African Journal of Management Studies, 14(2), 120–139.
Kombo, D. K., & Tromp, D. L. A. (2022). Proposal and thesis writing: An introduction (2nd ed.). Pauline Publications Africa.
Kothari, C. R. (2022). Research methodology: Methods and techniques (3rd ed.). New Age International Publishers.
Kvale, S., & Brinkmann, S. (2015). InterViews: Learning the craft of qualitative research interviewing (3rd ed.). SAGE Publications.
Lipera, N. (2014). Challenges of financial reporting in NGOs: A Tanzanian case study. African Journal of Finance and Management, 23(1), 14–22.
Mango. (2016). Financial management for NGOs: A practical guide. Mango Publications.
Mango. (2017). Financial management for NGOs: A practical guide for financial sustainability. Mango Publishing.
Maritim, E. (2018). Effect of budgeting practices on financial performance of commercial parastatals in Kenya. International Journal of Economics, Commerce and Management, 6(11), 305–317.
Miller, J., & Wong, D. (2021). Organizational performance in development NGOs: The roles of leadership and quality service delivery. International Journal of Voluntary and Nonprofit Organizations, 32(4), 902–918. https://doi.org/10.1007/s11266-020-00295-w
Moyo, B. (2021). The role of NGOs in Sub-Saharan Africa: Opportunities and limitations in socio-economic development. African Studies Quarterly, 20(3), 63–81.
Mpakaniye, J., & Paul, A. (2016). The impact of microcredit on rural women's financial performance in Rwanda. Rwanda Journal of Economics, 7(2), 134–150.
Munyaneza, E. (2021). The contribution of NGOs to socio-economic development in Rwanda: A sectoral review. Rwanda Journal of Social Sciences, 9(1), 72–88.
Murray, T., & Moore, S. (2021). Budgetary control and organizational success in non-profit institutions: Evidence from East Africa. Journal of Accounting and Organizational Change, 17(4), 611–629. https://doi.org/10.1108/JAOC-06-2020-0083
Namasasu, J. (2023). The financial health of NGOs in developing economies: A case from Zambia. Development in Practice, 33(2), 183–197.
Namazi, M. (2018). Agency theory and its consequences: The case of accounting research. Asian Journal of Finance & Accounting, 10(1), 204–217. https://doi.org/10.5296/ajfa.v10i1.12666
Ndayisenga, A. (2023). Resource allocation and financial sustainability of Rwandan NGOs. Journal of Finance and Development Studies, 5(3), 198–215.
Niyomugabo, E., & Nduwimana, C. (2022). Financial capacity and organizational effectiveness among NGOs in Rwanda. Rwanda Journal of Public Administration and Policy, 10(1), 88–105.
Nugus, S. (2016). Budgeting as a management tool: Relevance and application in nonprofit organizations. Journal of Financial Planning and Analysis, 8(1), 14–22.
Nzimakwe, T. I. (2017). Addressing poverty through NGOs: Insights from South Africa. Journal of African Development, 19(1), 109–128.
O'Connor, P., & Thomas, E. (2022). Leadership effectiveness and internal process improvement in NGOs: A strategic approach. Public Administration and Development, 42(2), 155–172. https://doi.org/10.1002/pad.1995
Otley, D. (2022). Performance management in the nonprofit sector: Budgeting and accountability. Accounting, Organizations and Society, 101(3), 56–67.
Pallant, J. (2021). SPSS survival manual: A step by step guide to data analysis using IBM SPSS (7th ed.). Routledge.
Pallant, J. (2021). SPSS survival manual: A step-by-step guide to data analysis using IBM SPSS (7th ed.). Routledge.
Patel, L. (2015). Social development in the Global South: NGOs and rural poverty. International Journal of Social Welfare, 24(1), 11–25.
Renz, D. O. (2020). Financial accountability and donor confidence in nonprofit organizations: Lessons from the recession. Nonprofit Quarterly, 27(4), 45–53.
Robinson, M. (2019). Principles of budgeting and public expenditure management. International Monetary Fund.
Robinson, M., & Last, D. (2019). A basic model of performance-based budgeting. International Monetary Fund Working Paper No. 19/112.
Samuel, N. (2018). Microcredit and financial capacity in East Africa: Evidence from Kenya and Rwanda. East African Business Review, 6(1), 43–60.
Saunders, M., Lewis, P., & Thornhill, A. (2023). Research methods for business students (9th ed.). Pearson Education.
Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill-building approach (7th ed.). Wiley.
Sieki, L., Wagoki, J., & Kalio, A. (2018). Effects of financial literacy on performance of micro and small enterprises: Evidence from Kenya. European Journal of Business and Management, 10(2), 90–99.
Silva, D., & Jayamaha, A. (2022). Budgeting practices in developing countries: Trends and implications for public financial management. South Asian Journal of Management, 29(1), 45–67.
Siyanbola, T. T. (2018). Financial planning as a tool for effective public sector performance. International Journal of Public Sector Management, 31(5), 556–573.
Smith, M., Jones, L., & Bennett, T. (2021). Family-based care and child development outcomes: A comparative global study. Child & Youth Services, 42(2), 159–176.
Smith, R., & Garcia, L. (2020). The role of budget allocation training in NGO financial performance: Evidence from sub-Saharan Africa. Development Practice and Policy, 18(3), 215–229. https://doi.org/10.1080/09614524.2020.1717050
Stephenson, R. (2023). Enhancing NGO financial sustainability through accountability mechanisms. International NGO Journal, 18(2), 98–115.
Taber, K. S. (2021). The use of Cronbach’s alpha when developing and reporting research instruments. Research in Science Education, 51(1), 1–24. https://doi.org/10.1007/s11165-019-09863-0
Taherdoost, H. (2016). Validity and reliability of the research instrument; how to test the validation of a questionnaire/survey in a research. International Journal of Academic Research in Management, 5(3), 28–36.
Tavakol, M., & Dennick, R. (2011). Making sense of Cronbach's alpha. International Journal of Medical Education, 2, 53–55. https://doi.org/10.5116/ijme.4dfb.8dfd
Tevel, E., Katz, H., & Brock, D. (2014). Accountability and financial transparency in nonprofit organizations. Voluntas: International Journal of Voluntary and Nonprofit Organizations, 25(4), 785–807.
UNICEF. (2023). Every child’s right to a family: Ending institutional care globally. UNICEF Publications.
USAID. (2020). Strengthening NGO financial systems for development effectiveness in Southern Africa. USAID Report.
Verbruggen, S., & Christiaens, J. (2022). Financial management in nonprofit organizations: Recent trends and challenges. Journal of Accounting and Public Policy, 41(2), 100–112.
Wes, M. (2018). Strategic financial planning in humanitarian nonprofits. Humanitarian Finance Journal, 5(1), 32–47.
Yang, J. (2020). Planning and financial performance in nonprofit organizations. Nonprofit Management and Leadership, 30(4), 549–567.
Zhang, H. (2015). The importance of financial management frameworks in NGOs. International Journal of Financial Studies, 3(3), 123–137.
Zhang, W., & Lee, J. (2020). Enhancing organizational performance in NGOs through strategic planning and workforce development. Journal of Global Responsibility, 11(3), 267–284. https://doi.org/10.1108/JGR-11-2019-0082