Maged Albaz, Mohamed Mostafa Ali Albaz
CORE PERSPECTIVES OF PERFORMANCE MEASUREMENT
IN NPOS: IN SEARCH OF ACCOUNTABILITY AND LEGITIMACY
Summary:
Purpose: The Main Purpose of this research is to set the scene for Non-Profit Organizations’ performance by synthesizing the vast array of literature on performance measurement frameworks to examine what constitutes performance measurement, and why it is a fundemental issue for the NPO sector. The research also analyses the main issues of performance measurement in NPOs.
Methodology: This research takes the form of a literature review. The author draws on extensive research on measuring the performance in NPOs from a diverse range of disciplines to explore definitions, challenges and solutions with performance measurement in NPOs.
Value: The categorizations of approaches to measure the performance in NPOs should guide researchers and practitioners.
Findings: Non-Profit Organizations need new indicators to assess their economic, social and financial performance, in order to increase the accounting disclosure for social and economic value added resulting from its activities.
