SMART JOURNAL OF BUSINESS MANAGEMENT STUDIES VOL. 17 NO. 2 PAPER 9
10.5958/2321-2012.2021.00019.1
MANAGEMENT AND GOVERNANCE PRACTICES IN NON-GOVERNMENTAL ORGANIZATIONS : EVIDENCE FROM THE TUNISIAN CONTEXT
 
Karim Haj* Ayed and Mondher Kouki**
*    University of Sousse, Faculty of Economic Sciences and Management of Sousse, Cite Riadh, Sousse 4023, Tunisia
**    Assistant Professor, College of Business Administration, University of Hail, Kingdom of Saudi Arabia
This paper proposes to assess whether Non-Governmental Organizations (NGOs), in the Tunisian context, are implementing principles of good governance and good management. Using a questionnaire to conduct the survey, the empirical results, obtained from 27 NGOs, revealed that “the application of accountability” and “the mission implementation” were the most relevant variables, that characterized governance and management in Tunisian NGOs. Further, the cross sectional regression indicated that the governance quality improved positively the management quality in the non-profit sector.
 
KEYWORDS: Governance, Management and Non Governmental Organizations JEL CLASSIFICATIONS: G39, L31, M10, M19 FULL TEXT