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Core Perspectives Of Performance Measurement In Npos: In Search Of Accountability And Legitimacy

Author

Listed:
  • Maged Albaz

    (Faculty of Commerce, Suez Canal University ̶ Egypt)

  • Mohamed Mostafa Ali Albaz

    (Suez Canal University, Egypt)

Abstract

Purpose: The Main Purpose of this research is to set the scene for Non-Profit Organizations’ performance by synthesizing the vast array of literature on performance measurement frameworks to examine what constitutes performance measurement, and why it is a fundemental issue for the NPO sector. The research also analyses the main issues of performance measurement in NPOs. Methodology: This research takes the form of a literature review. The author draws on extensive research on measuring the performance in NPOs from a diverse range of disciplines to explore definitions, challenges and solutions with performance measurement in NPOs. Value: The categorizations of approaches to measure the performance in NPOs should guide researchers and practitioners. Findings: Non-Profit Organizations need new indicators to assess their economic, social and financial performance, in order to increase the accounting disclosure for social and economic value added resulting from its activities.

Suggested Citation

  • Maged Albaz & Mohamed Mostafa Ali Albaz, 2019. "Core Perspectives Of Performance Measurement In Npos: In Search Of Accountability And Legitimacy," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 3-16.
    • Handle: RePEc:dat:earchi:y:2019:i:3:p:3-16
    as

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    File URL: http://hdl.handle.net/10610/4167
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    References listed on IDEAS

    as
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    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    performance measurement; legitimacy; accountability; NPOs.;
    All these keywords.

    JEL classification:

    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General

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