Performance Management in Non-Profit Organizations

Billy Wadongo and Magdy Abdel-Kader

Chapter 17 in Review of Management Accounting Research, 2011, pp 450-478 from Palgrave Macmillan

Abstract: Abstract Performance management is a complex concept that has received much attention in the management accounting literature. Theoretical and empirical studies, focusing on design, adoption, and use of performance measurement and management in private and public sectors are now common. Regardless of recent growth and importance of the third sector, particularly in developing countries, research focusing on performance management in this sector lags behind research in the public and private sectors (Moxham 2009, Chenhall 2007). Over the last decade, there has been a continuous call for performance management research in this sector, not only from management accounting researchers (see Otley 1999; Kaplan 2001; Micheli and Kennerley 2005; Chang 2006; Chenhall 2007; Soobaroyen and Raja 2007; Kong 2008; Keating, Parsons and Roberts 2008; Ferreira and Otley 2009; Broadbent and Laughlin 2009; Silva and Ferreira 2010) but also from international development and public administration perspectives (see Lindgren 2001 and Moxham 2010). Non-profit organizations are different from counterparts in public and private sectors in that there is no profit maximization and no bottom line against which performance can be measured (Speckbacher 2003 and Taylor et al. 2009).

Keywords: Organizational Effectiveness; Voluntary Sector; Performance Measurement System; Balance Scorecard; Performance Measurement System (search for similar items in EconPapers)
Date: 2011
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DOI: 10.1057/9780230353275_17

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