“…Despite there is a growth concerns on the performance of non-profit organization, limited knowledge is known about the role of accounting practices to strategically address the current challenges faced by non-profit organization. Some authors argued that it is important for managers of non-profit organization to engage in strategic management to ensure its survival (Bradach, 2009;Bradshaw et al, 1992;Green & Griesinger, 1996;Herman et al, 1997). Past studies examined the effects of financial management practices (Victoria, 2004;Agus et al, 2009;Baharin et al, 2011); Internal control (Sulaiman et al, 2008;Wooten et al, 2003); fund raising activities (Grace, 2003;Kamaria & Lewis, 2009;Sen, 1994) on the performance of non-profit organization.…”