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Spiritually Informed Not-for-profit Performance Measurement

Author

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  • Edward N. Gamble

    (Montana State University)

  • Haley A. Beer

    (University of Warwick)

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.

Suggested Citation

  • Edward N. Gamble & Haley A. Beer, 2017. "Spiritually Informed Not-for-profit Performance Measurement," Journal of Business Ethics, Springer, vol. 141(3), pages 451-468, March.
    • Handle: RePEc:kap:jbuset:v:141:y:2017:i:3:d:10.1007_s10551-015-2682-5
    DOI: 10.1007/s10551-015-2682-5
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    2. Christoph Endenich & Rouven Trapp, 2020. "Ethical Implications of Management Accounting and Control: A Systematic Review of the Contributions from the Journal of Business Ethics," Journal of Business Ethics, Springer, vol. 163(2), pages 309-328, May.
    3. Branzei, Oana & Parker, Simon C. & Moroz, Peter W. & Gamble, Edward, 2018. "Going pro-social: Extending the individual-venture nexus to the collective level," Journal of Business Venturing, Elsevier, vol. 33(5), pages 551-565.

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