Ow do the differences between profit and non-profit organisations affect the way in which they should employ budgetary controls?

1.How critical and perceptive is the discussion of the differences between profit and non-profit organisations? (Applications of management accounting techniques)
2.Have the differences between profit and non-profit organisations been used to discuss the implications for effective budgetary control? (Application)
3.Please write in-text references after sentences, when you use them or base on them.

Referencing Requirements:
Kaplan, R.S. (2001) Strategic performance measurement and management in non-profit organisationsa Non-profit management and leadership Vol 11(3) p353-364