Towards a definition of performance for religious organizations and beyond

Silvia Payer-Langthaler and Martin R.W. Hiebl

Qualitative Research in Accounting & Management, 2013, vol. 10, issue 3/4, 213-233

Abstract: Purpose - – This paper aims to analyze how performance may be defined in the context of a religious organization. The authors do so by studying the case of a Benedictine abbey. Design/methodology/approach - – Using an etymologically derived understanding of performance, and predominantly based on theRegula Benedicti(the central guideline for Benedictine monks), the authors first conceptually develop an understanding of performance in Benedictine abbeys. The authors then apply this understanding in a single case study. Findings - – The authors found that in order to comply with the Benedictine mission laid out in theRegula Benedicti, Benedictine abbeys need to balance sacred and secular goals. The authors also derived six key actions in order to accomplish these goals. The case study shows that an imbalance in these key actions may cause severe (financial) distress. Research limitations/implications - – The study provides an alternative framing of the term “performance” and further evidence that only a combined pursuit of sacred and secular goals seems useful for religious organizations. Researchers interested in religious organizations might find the conceptual approach and findings useful to analyze performance in such organizations. Practical implications - – Benedictine abbeys and other religious organizations may find the analysis valuable to critically analyze their current strategies and focal activities. Moreover, this paper's results might also be worthwhile for other faith-based or third-sector organizations when seeking an alternative framing of performance. Originality/value - – This paper provides a new framing of “performance” and is the first to analyze what performance might mean in the context of a Benedictine abbey.

Keywords: Benedictine abbeys; Performance; Religious organizations; Third sector; Etymology; Performance management; Performance measures (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:eme:qrampp:v:10:y:2013:i:3/4:p:213-233

DOI: 10.1108/QRAM-08-2012-0033

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