scholarly journals Spiritually Informed Not-for-profit Performance Measurement

2015 ◽  
Vol 141 (3) ◽  
pp. 451-468 ◽  
Author(s):  
Edward N. Gamble ◽  
Haley A. Beer
Keyword(s):  
Performance Measurement ◽  
For Profit ◽  
Not For Profit ◽  
Profit Performance

scholarly journals How performance measurement influences stakeholders in not-for-profit organizations

2017 ◽  
Vol 37 (9) ◽  
pp. 1164-1184 ◽  
Author(s):  
Haley Allison Beer ◽  
Pietro Micheli
Keyword(s):  
Performance Measurement ◽  
Single Case ◽  
Institutional Logics ◽  
Performance Goals ◽  
Content Type ◽  
For Profit ◽  
Not For Profit ◽  
And Performance ◽  
The Uk

Purpose The purpose of this paper is to examine the influences of performance measurement (PM) on not-for-profit (NFP) organizations’ stakeholders by studying how PM practices interact with understandings of legitimate performance goals. This study invokes institutional logics theory to explain interactions between PM and stakeholders. Design/methodology/approach An in-depth case study is conducted in a large NFP organization in the UK. Managers, employees, and external partners are interviewed and observed, and performance-related documents analyzed. Findings Both stakeholders and PM practices are found to have dominant institutional logics that portray certain goals as legitimate. PM practices can reinforce, reconcile, or inhibit stakeholders’ understandings and propensity to act toward goals, depending on the extent to which practices share the dominant logic of the stakeholders they interact with. Research limitations/implications A theoretical framework is proposed for how PM practices first interact with stakeholders at a cognitive level and second influence action. This research is based on a single case study, which limits generalizability of findings; however, results may be transferable to other environments where PM is aimed at balancing competing stakeholder objectives and organizational priorities. Practical implications PM affects the experience of stakeholders by interacting with their understanding of legitimate performance goals. PM systems should be designed and implemented on the basis of both their formal ability to represent organizational aims and objectives, and their influence on stakeholders. Originality/value Findings advance PM theory by offering an explanation for how PM influences attention and actions at an individual micro level.

Unpacking Not-for-profit Performance

2013 ◽  
Vol 5 (1) ◽  
pp. 77-106 ◽  
Author(s):  
Edward N. Gamble ◽  
Peter W. Moroz
Keyword(s):  
For Profit ◽  
Not For Profit ◽  
Profit Performance

scholarly journals Not-for-Profit Performance Reporting: A Reflection on Methods, Results and Implications for Practice and Regulation

2021 ◽  
Author(s):  
Danielle McConville ◽  
Carolyn Cordery
Keyword(s):  
Research Data ◽  
For Profit ◽  
Not For Profit ◽  
Performance Reporting ◽  
Profit Performance ◽  
Research Questions ◽  
The Impact ◽  
Interesting Area ◽  
Prevailing View

AbstractThis paper presents a critical analysis of present approaches to studying not-for-profit performance reporting, and implications of research in this area. Focusing on three approaches: content analysis of publicly available performance reporting; quantitative analysis of financial data; and (rarer) mixed/other methods, we consider the impact of these on our knowledge of not-for-profit performance reporting, highlighting gaps and suggesting further research questions and methods. Our analysis demonstrates the important role of regulation in determining the research data available, and the impact of this on research methods. We inter-connect the methods, results and prevailing view of performance reporting in different jurisdictions and argue that this reporting has the potential to influence both charity practices and regulators’ actions. We call for further research in this interesting area. Contribution is made to the methodological literature on not-for-profits, and ongoing international conversations on regulating not-for-profit reporting.

scholarly journals Does Managed Care Change the Management of Nonprofit Hospitals? Evidence from the Executive Labor Market

ILR Review ◽  
2005 ◽  
Vol 58 (3) ◽  
pp. 494-514 ◽  
Author(s):  
Marianne Bertrand ◽  
Kevin F. Hallock ◽  
Richard Arnould
Keyword(s):  
Labor Market ◽  
Executive Turnover ◽  
Executive Pay ◽  
Nonprofit Hospitals ◽  
For Profit ◽  
Top Executives ◽  
Not For Profit ◽  
Profit Performance ◽  
Top Executive ◽  
Care Change

This paper examines how the managerial labor market in nonprofit hospitals has adjusted to the financial pressures induced by HMO penetration. Using a panel of about 1,500 nonprofit hospitals over the period 1992–96, the authors find that top executive turnover increased following an increase in HMO penetration. Moreover, the increase in turnover was concentrated among the hospitals that had lower levels of economic profitability. While the link between top executive pay and for-profit performance measures was on average very weak, HMO penetration tightened that link: as HMO penetration increased, top executives were compensated more for improving the profitability of their hospitals. These results, while of limited economic magnitude, are qualitatively consistent with the view that HMO penetration has increased the weight assigned to for-profit performance in the management of not-for-profit hospitals.

scholarly journals Constraining Managers without Owners: Governance of the Not-for-Profit Enterprise

2015 ◽  
Vol 4 (1) ◽  
pp. 53-72 ◽  
Author(s):  
Mihir A. Desai ◽  
Robert J. Yetman
Keyword(s):  
Social Insurance ◽  
State Level ◽  
Managerial Compensation ◽  
Economic Shocks ◽  
For Profit ◽  
Not For Profit ◽  
Governance Environment ◽  
Profit Performance ◽  
Effective Organization ◽  
Jel Classifications

ABSTRACT In the absence of owners, how effective are the constraints imposed by the state in promoting effective organization governance? This paper develops state-level indices of the governance environment facing not-for-profits and examines the effects of these rules on not-for-profit behavior. Stronger provisions aimed at detecting and punishing managerial misbehavior are associated with significantly greater charitable expenditures, increased foundation payouts, and lower managerial compensation. The paper also examines how governance influences an alternative metric of not-for-profit performance—the provision of social insurance. Stronger governance measures are associated with intertemporal smoothing of resources in response to economic shocks. JEL Classifications: L30; G30; H40; K20.

The Development of Not-For-Profit Hospital Cost Models

1988 ◽  
Vol 6 (1) ◽  
pp. 35-48
Author(s):  
Greg M. Thibadoux ◽  
Nicholas Apostolou ◽  
Ira S. Greenberg
Keyword(s):  
Hospital Cost ◽  
Cost Models ◽  
For Profit ◽  
Not For Profit
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