Management Information Systems for Non-Governmental Organisations. The Evidence from Poland

Developing MISs in NGOs is more challenging than in commercial companies. The author notes that many inputs and outputs related to non-governmental activities have qualitative character. Consequently, the contributions and effects related to non-governmental activities are less prone to valuation, which raises two questions. (1) “Which of the contributions and effects should be included in MISs and in periodical performance reports?”; (2) “How to measure these inputs and outputs and what methodology should be applied in order to guarantee credible information for social managers?” In this context, the author analyzes whether NGOs are capable of pooling the data which is necessary to evaluate the effectiveness and efficiency of their operations and to enhance their potential. The author scrutinizes the information needs of NGOs and their reflection in the obligatory reporting systems in Poland. He designs a procedure of developing MIS and visualizes the integrated structure of the system. The stakeholders’ impact on the focus of MISs is also considered. Finally, the author investigates the attitudes of Polish NGOs towards performance management in accomplishing social objectives