Erfolgsmassstäbe für Nonprofit Organisationen

Greiling,

Die Unternehmung - Swiss Journal of Business Research and Practice, 2017, vol. 71, issue 2, 126-146

Abstract: The question, attributed to Peter Drucker, „What is the bottom line, when there is no bottom line?” neatly sums up the difficulties encountered in measuring success in non-profit organisations (NPO). An NPO’s success cannot be reduced to one central category of success. Against this background the paper presents theoretical and empirical results regarding the operationalisation of success in three steps. First an overview of the theoretical perspectives for the determination of success is provided and these approaches are evaluated as to whether they are suitable in an NPO context. Then currently relevant approaches for measuring an NPO’s organisational success at the overall organisational level are presented, followed by a final overview of empirical studies of NPO in Austria, Germany and Switzerland on measuring success of NPO between 2008 and 2017.

Date: 2017
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DOI: 10.5771/0042-059X-2017-2-126

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Die Unternehmung - Swiss Journal of Business Research and Practice is currently edited by Prof. Dr. Artur Baldauf, Universität Bern, Prof. Dr. Manfred Bruhn, Universität Basel, Prof. Dr. Pascal Gantenbein, Universität Basel (geschäftsführend), Prof. Dr. Markus Gmür, Universität Fribourg, Prof. Dr. Klaus Möller, Universität St. Gallen, Prof. Dr. Günter Müller-Stewens, Universität St. Gallen, Prof. Dr. Dr. h.c. Margit Osterloh, Universität Zürich, Prof. Dr. Dieter Pfaff, Universität Zürich and Prof. Dr. Martin Wallmeier, Universität Fribourg

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