Instructional Case: WorkSource Enterprises: How the Board of Directors Monitors Performance

1999 ◽  
Vol 14 (3) ◽  
pp. 423-449 ◽  
Author(s):  
William K. Carter
Keyword(s):  
Balanced Scorecard ◽  
Generating Functions ◽  
Disabled Persons ◽  
Graduate Course ◽  
Charitable Organization ◽  
For Profit ◽  
Not For Profit ◽  
The Disabled ◽  
The Board Of Directors ◽  
Similar Report

This brief case provides an opportunity to design a Balanced Scorecard (BSC) or similar report for top management of a not-for-profit, service organization. The case contains sufficient data to permit calculation of some of the likely BSC measures. It can be used in any undergraduate or graduate course, provided students previously have studied BSC or its equivalent. The entity in the case is a multi-divisional, charitable organization that provides job training for disabled persons. The entity's divisions include business enterprises that employ the disabled and nonrevenue-generating functions such as administration and placement.

Ethics and entangled embodiment: Bodies–materialities–organization

Organization ◽  
2014 ◽  
Vol 22 (2) ◽  
pp. 166-182 ◽  
Author(s):  
Karen Dale ◽  
Yvonne Latham
Keyword(s):  
Disabled People ◽  
Material World ◽  
Diverse Range ◽  
Ethical Relation ◽  
For Profit ◽  
Ethical Implications ◽  
Political Position ◽  
Not For Profit ◽  
Radical Alterity ◽  
The Disabled

In this article, we are concerned with the ethical implications of the entanglement of embodiment and non-human materialities. We argue for an approach to embodiment which recognises its inextricable relationship with multiple materialities. From this, three ethical points are made: first, we argue for an ethical relation to ‘things’ not simply as inanimate objects but as the neglected Others of humanity’s (social and material) world. Second, there is a need to recognise different particularities within these entanglements. We draw on the work of Merleau-Ponty and Levinas to think through how the radical alterity of these Others can be acknowledged, whilst also recognising our intercorporeal intertwining with them. Third, we argue that recognition of this interconnectedness and entanglement is a necessary ethical and political position from which the drawing of boundaries and creation of separations that are inherent in social organising can be understood and which contribute to the denigration, discrimination and dismissal of particular forms of embodiment, including those of non-human Others. In order to explore the ethical implications of these entanglements, we draw upon fieldwork in a large UK-based not-for-profit organisation which seeks to provide support for disabled people through a diverse range of services. Examining entanglements in relation to the disabled body makes visible and problematises the multiple differences of embodiments and their various interrelationships with materiality.

Rivers as urban landscapes: renaissance of the Waterfront

2002 ◽  
Vol 45 (11) ◽  
pp. 65-70 ◽  
Author(s):  
E. Benson
Keyword(s):  
Large Scale ◽  
Lake Ontario ◽  
Urban Landscapes ◽  
Natural Habitats ◽  
Art Galleries ◽  
Charitable Organization ◽  
For Profit ◽  
The Past ◽  
Not For Profit ◽  
Economic Vitality

The Lake Ontario Waterfront Trail, currently stretching 350 kilometres along the shore of Lake Ontario, Canada, links 26 communities, 184 natural areas, 161 parks and promenades, 84 marinas and yacht clubs, hundreds of historic places, fairs, museums, art galleries and festivals. The Waterfront Trail is a catalyst for a new attitude and way of thinking towards the Lake Ontario waterfront and its watersheds - one that integrates ecological health, economic vitality and a sense of community. Since it was launched in 1995, the Trail has accompanied the protection of the most valued elements of the waterfront, and the transformation of under-utilized and environmentally degraded lands to vibrant places with businesses and jobs, parks and recreational facilities, green spaces, natural habitats and cultural venues and attractions. It is through the Trail that people have been mobilized to improve the waterfront as they have rediscovered the shoreline and understood the interconnections, both natural and cultural, that are so vital to its health and vitality. The Waterfront Regeneration Trust is the not-for-profit charitable organization that has been leading this large-scale greenway initiative over the past 10 years. While much has been accomplished, there remains much to do to enhance and expand the greenway. This presentation will focus on the lessons we have learned over the past decade in our involvement with more than 100 projects and what those lessons mean for the next decade of waterfront regeneration.

scholarly journals Implementing A Balanced Scorecard In A Not-For-Profit Organization

2016 ◽  
Vol 14 (3) ◽  
pp. 61-74 ◽  
Author(s):  
Michael Martello ◽  
John G. Watson ◽  
Michael J. Fischer
Keyword(s):  
Balanced Scorecard ◽  
Planning Process ◽  
Rehabilitation Center ◽  
The Balanced Scorecard ◽  
For Profit ◽  
Not For Profit ◽  
Financial Perspective ◽  
Customer Perspective ◽  
Basic Concepts ◽  
Process Perspective

This paper examines the use of the Balanced Scorecard in a not-for-profit organization (Cattaraugus County ReHabilitation Center).  The ReHabilitation Center has begun using the Balanced Scorecard paradigm in its strategic planning process.  In this paper an overview is presented of the basic concepts of the Balanced Scorecard including the financial perspective, customer perspective, internal process perspective, and learning and growth perspective.  The history and services of the ReHabilitation Center are then summarized.  The application of the Balanced Scorecard approach to the ReHabilitation Center is discussed in detail.  Implications in using the Balanced Scorecard are discussed.  Finally, conclusions regarding the use of the Balanced Scorecard in a not-for-profit organization are presented.

scholarly journals Performance management and the balanced scorecard in the modern non-profit organisation

2011 ◽  
Vol 7 (1) ◽  
pp. 48-56
Author(s):  
Ian O’Boyle
Keyword(s):  
Performance Management ◽  
Balanced Scorecard ◽  
Potential Benefit ◽  
Business Environment ◽  
Measurement Tool ◽  
Management Approach ◽  
Non Profit ◽  
The Balanced Scorecard ◽  
For Profit ◽  
Not For Profit

Performance management is a process that has been used in the for-profit business environment for many years and has had significant benefit for that sector. As the not for- profit organisation enters new dimensions of competitiveness, increased professionalism and a call for greater transparency, the utility of a performance management approach within the not for profit environment and its potential benefit for such an organisation is explored. The application and appropriateness of the balanced scorecard as a measurement tool is analyzed within the article and it becomes apparent that such a tool can have a direct impact on the performance of the modern not for-profit entity.

Financial Operations in Clubs

2018 ◽  
Author(s):  
Clayton Barrows ◽  
Michael Robinson
Keyword(s):  
Financial Management ◽  
Hospitality Industry ◽  
Cash Flows ◽  
For Profit ◽  
Not For Profit ◽  
The Board Of Directors ◽  
Hospitality Organizations ◽  
Big Picture ◽  
Unrelated Business

Most students have taken a module in accounting, finance or both. There are many aspects of both of these areas (and where they overlap) that apply to clubs. In this chapter, we will present the areas with which students should be familiar, and those which club managers have told us are important. This chapter will focus primarily on ‘big picture’ financial topics, that is, financial areas that are under the purview of the general manager, finance committee, controller, and/or the board of directors. However, club practices differ from those of other hospitality organizations in both large and small ways, many of which affect their financial procedures. For instance, many clubs do not accept cash payments (or credit cards) for services, only allowing members to charge services rendered to their accounts. This obviously impacts who pays, how they pay, cash flows, and systems and procedures. Another example is the importance of dues to clubs – clubs’ greatest source of revenues is usually in dues (quarterly or monthly payments by members). This means that clubs rely greatly on a source of funds that is a function of the number of members, not member activity. Another example of how club finances differ is that they have sources of revenues and expenses that are unique in the hospitality industry, such as initiation fees, ‘unused food minimums’ and ‘unrelated business income’. Add to this that the majority of clubs are operated on a not-for-profit basis, meaning that they manage their operations for the long-term sustainability of the organization and not for short term profit. All of this adds up to clubs representing a unique niche in the area of financial management.

scholarly journals Implementing A Balanced Scorecard In A Not-For-Profit Organization

2011 ◽  
Vol 6 (9) ◽  
Author(s):  
Michael Martello ◽  
John G. Watson ◽  
Michael J. Fischer
Keyword(s):  
Balanced Scorecard ◽  
Planning Process ◽  
Rehabilitation Center ◽  
Font Size ◽  
The Balanced Scorecard ◽  
For Profit ◽  
Not For Profit ◽  
Financial Perspective ◽  
Customer Perspective ◽  
Process Perspective

<p class="MsoNormal" style="text-align: justify; margin: 0in 0.5in 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman;">This paper examines the use of the Balanced Scorecard in a not-for-profit organization (Cattaraugus County ReHabilitation Center).<span style="mso-spacerun: yes;">&nbsp; </span>The ReHabilitation Center has begun using the Balanced Scorecard paradigm in its strategic planning process.<span style="mso-spacerun: yes;">&nbsp; </span>In this paper an overview is presented of the basic concepts of the Balanced Scorecard including the financial perspective, customer perspective, internal process perspective, and learning and growth perspective.<span style="mso-spacerun: yes;">&nbsp; </span>The history and services of the ReHabilitation Center are then summarized.<span style="mso-spacerun: yes;">&nbsp; </span>The application of the Balanced Scorecard approach to the ReHabilitation Center is discussed in detail.<span style="mso-spacerun: yes;">&nbsp; </span>Implications in using the Balanced Scorecard are discussed.<span style="mso-spacerun: yes;">&nbsp; </span>Finally, conclusions regarding the use of the Balanced Scorecard in a not-for-profit organization are presented.</span></span></p>

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