Spiritually Informed Not-for-profit Performance Measurement

Edward N. Gamble () and Haley A. Beer
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Edward N. Gamble: Montana State University
Haley A. Beer: University of Warwick

Journal of Business Ethics, 2017, vol. 141, issue 3, No 2, 468 pages

Abstract: Abstract Performance measurement has far-reaching implications for not-for-profit organizations because it serves to legitimize, attract resources, and preserve expectations of stakeholders. However, the existing theory and practice of not-for-profit performance measurement have fallen short, due in part, to an overuse of profit-oriented philosophies. Therefore, we examine not-for-profit performance measurement by utilizing Marques’ (J Bus Ethics 92:211–225, 2010) “five spiritual practices of Buddhism.” Marques’ spiritual practices—a pro-scientific philosophy, greater personal responsibility, healthy detachment, collaboration, and embracing a wholesome view—are the foundation of our research design. Responses from senior not-for-profit practitioners (n = 63) support the linkages between spiritual practices and not-for-profit performance measurement. We identify three essential performance measurement principles and elaborate on their capacity to generate awareness, higher meaning, and connectedness within not-for-profits.

Keywords: Buddhism; Metrics; Not-for-profit; Performance measurement; Social enterprise; Spirituality (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (4)

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DOI: 10.1007/s10551-015-2682-5

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