HomeTIP Research Journal Manilavol. 5 no. 1 (2000)

Internal Management Control (IMC) System for a Non-Profit Organization Managed by Visually Impaired Individuals

Antonio S. Abel

Discipline: Management, Socioeconomics



Management styles are regarded to be the brain of any organizational operation.  The success of an organization is normally credited to the owners or the one who is in charge.  Strategic management requires that planning and controlling are the major keys to obtain the goal, of course financial and human resources are likewise included.

The Respondent Organization (a Non-profit, Non-stock Organization) is different; a group of special people with special vocation incorporated this entity for several purposes.  The management style and strategies are far different from any organization whether for profit or non-profit.  These people run the organizational activities like normal management in various sectors do.  The difference is that they are visually impaired.

It is however, important to take measures in running this organization, though in its early goings, policies were not defined.  In short, there were no written policies and procedures that served as management internal control.  Trust and confidence were the key elements.  To protect the integrity of officers and members handling cash and highly liquid assets that were substantial in amount, management internal control was necessary.  The objective of this study was to ascertain policies and procedures regarding internal management controls whether they were properly implemented; identify the inclusive factors in developing internal management control, which were appropriate to computer schools for visually impaired individual as managed by its kind; determine procedures in implementing and assessing newly developed IMC; and ascertain the appropriateness of newly-developed management internal control to the respondent organization.