CORE PERSPECTIVES OF PERFORMANCE MEASUREMENT IN NPOS: IN SEARCH OF ACCOUNTABILITY AND LEGITIMACY

Authors

Keywords
performance measurement, legitimacy, accountability, NPOs

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.

JEL: M00
Pages: 14
Price: 2 Points

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