The Limits of Nonprofit Impact: A Contingency Framework For Measuring Social Performance

Alnoor Ebrahim () and V. Kasturi Rangan ()
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Alnoor Ebrahim: Harvard Business School, General Management Unit
V. Kasturi Rangan: Harvard Business School, Marketing Unit

No 10-099, Harvard Business School Working Papers from Harvard Business School

Abstract: Leaders of organizations in the social sector are under growing pressure to demonstrate their impacts on pressing societal problems such as global poverty. We review the debates around performance and impact, drawing on three literatures: strategic philanthropy, nonprofit management, and international development. We then develop a contingency framework for measuring results, suggesting that some organizations should measure long-term impacts, while others should focus on shorter-term outputs and outcomes. In closing, we discuss the implications of our analysis for future research on performance management.

Keywords: performance measurement; impact; nonprofit management; social enterprise; philanthropy; accountability; management control systems. (search for similar items in EconPapers)
Pages: 53 pages
Date: 2010-05
New Economics Papers: this item is included in nep-ppm
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Citations: View citations in EconPapers (38)

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Persistent link: https://EconPapers.repec.org/RePEc:hbs:wpaper:10-099

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