Balance with logic-measuring the performance and sustainable development efforts of an NPO in rural Ethiopia
Urquía-Grande, E., Lorain, M.-A., Rautiainen, A. I., & Cano-Montero, E. I. (2021). Balance with logic-measuring the performance and sustainable development efforts of an NPO in rural Ethiopia. Evaluation and Program Planning, 87, Article 101944. https://doi.org/10.1016/j.evalprogplan.2021.101944
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Evaluation and Program PlanningAuthors
Date
2021Discipline
LaskentatoimiResponsible Management, Learning, Digitalization & StrategyKestävä liiketoiminta ja talous (painoala)Accounting ChangeDigitaalinen liiketoiminta ja talous (painoala)Basic or discovery scholarshipAccountingResponsible Management, Learning, Digitalization & StrategySustainable Business and Economy (focus area)Accounting ChangeDigital Business and Economy (focus area)Basic or discovery scholarshipCopyright
© 2021 Elsevier
The analysis of performance of Not-for-profit organisations (NPOs) is difficult because there are several objectives and perspectives to NPO performance and accountability, especially if considered sustainably and in long term. This suggests that performance analysis and measurement of NPOs might also involve multiple perspectives, such as in Balanced Scorecard (BSC) or in the Logical Framework (LF) models.
This article is a case study of analysing the sustainable development and performance of an NPO in rural Ethiopia. We propose the Logic Balanced Scorecard (LBSC) model that combines elements of BSC and LF. This proposal was preliminarily used and tested in a five-year interventionist accounting case study among eight villages in rural Ethiopia. Advances in performance measurement may help improving the socioeconomic, agricultural and nutritional situation in the area. Further, an improved analysis of performance, sustainability and accountability of NPOs may make development projects easier to plan, follow and assess.
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ElsevierISSN Search the Publication Forum
0149-7189Keywords
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https://converis.jyu.fi/converis/portal/detail/Publication/52452886
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Additional information about funding
This research work was funded by a UCLM Project given in 2015.License
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