Performance Measurement in Non-Profit Organisations: Integration and Focus within Comprehensiveness

Abstract

It is generally accepted that a sufficient and appropriate definition of performance in non-profit organisations requires multiple components. Such a multiple-component definition is much more useful if it can serve not only retrospectively as a framework for performance reporting, but also prospectively and continuously as an information framework for both governance and management control over the cycle of organisational activities. By defining focus and causal integration, the Balanced Scorecard developed for commercial organisations offers one useful way of transforming a multiple-component performance reporting framework into a comprehensive governance and management information framework. The Scorecard can be adapted directly for use in public sector commercial organisations, and, with more creativity - involving the redefinition of focus as the maximisation of effectiveness for a given budget -for public and private non-profit organisations. The multi-attribute reporting model developed by the CCAF...