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Matipira, Lovemore Mokotjomela, Kandea Frieda 2025-08-14T09:59:55Z 2025-08-14T09:59:55Z 2019 http://hdl.handle.net/11070/4082 A thesis submitted in partial fulfilment of the requirements for the Degree of Master of Business Administration (Management Strategy) The purpose of the study was to investigate corporate governance practices m non governmental organisations, a case study of the Namibia Red Cross Society. The study assessed the role of the Governing Board in ensuring proper internal control systems, assess the performance management tools used by the Board to enforce accountability and transparency in reporting and internal management controls and assess the performance indicators used to measure the effectiveness of the NRCS Governing Board. The main objective ofthe study was to investigate corporate governance practices and their impact on organisational performance. While the subsidiary objectives were to assess the role of the Governing Board in ensuring proper internal control systems, evaluate the performance management tools used by the Board in enforcing accountability and transparency in management control systems and to investigate the performance indicators used to measure the NRCS Board's effectiveness. The study followed the convergent parallel research design with a mixed method. The population for the study comprised of the Namibia Red Cross Society Governing Board members, senior management team and employees at supervisory level making a population of 26 participants. The research used structured questionnaires and interviews with non-structured questions during the study (Turner, 201 0). Primary data was collected through the use of direct interviews with individuals and focus group interviews and desk review was used to collect secondary data. The study used the Statistical Package for Social Sciences (SPSS) to analyse the data. The linear regression model was used to determine the relations between corporate governance and organisational performance. Regression analysis is a statistical technique that allows one to examine the relationship between two or more variables of interest (Seber, G. A. F and Lee A.J., 2003). The study established that there is a link between the principal and the Governing Board although it has no effect on an organisation's performance. There is a significant relation between the Board, practices and processes, the written agreement, transparency, independence and monitoring and evaluation of the Board. The executives are the most critical factor that has a profound effect on an organisation's performance. The analysis further showed a positive relationship between internal control systems and an organisation's financial performance. The study recommends the NRCS to adopt the COSCO framework as it is very comprehensive and applicable to the efficiency and effectiveness of operational and financial reporting controls. The COSCO framework is simple to understand and adaptable to start-up and established organisations' operations. The proper implementation of the COSCO framework can enhance good financial performance en University of Namibia Corporate governance practices Non-governmental organisation Namibia Red Cross Society Proper internal control systems Namibia University of Namibia Investigating corporate governance practices and their impact on organisational performance in non-governmental organisations: An empirical study of the Namibia Red Cross Society Thesisopen.access