scholarly journals Design and Implementation Factors for Performance Measurement in Non-profit Organizations: A Literature Review

2020 ◽  
Vol 11 ◽  
Author(s):  
Fernanda T. Treinta ◽  
Louisi F. Moura ◽  
José M. Almeida Prado Cestari ◽  
Edson Pinheiro de Lima ◽  
Fernando Deschamps ◽  
...  
2017 ◽  
Vol 1 (2) ◽  
pp. 96
Author(s):  
Efri Syamsul Bahri ◽  
Maya Romantin ◽  
Ahmad Tirmidzi Lubis

National Amil Zakah Board has a big responsibility to hold the trust of government and society to zakah management in Indonesia. The problem is how the financial performance of National Amil Zakah Agency? This study aims to assess the financial performance of zakah institutions by using financial performance measurement ratio model from Ritchie & Kolodinsky (2003) research for non-profit organizations. The object used in this research is the financial report of Badan Amil Zakat Nasional (BAZNAS) during the period 2004 to 2013. The components of the ratio used are five ratio of Ritchie & Kolodinsky model. Based on Ritchie & Kolodinsky ratios, these five ratios show BAZNAS's financial performance over the last decade well expressed.


2018 ◽  
Vol 26 (1) ◽  
pp. 28
Author(s):  
Muhamad Ihwanul Muslim ◽  
Mirwan Surya Perdhana

Nowadays, women's involvement in the workforce are continues to increase. However, the number of womens participate in the upper management are still limited. Such condition might be caused by glass ceiling phenomenon – obstacles hindering women’s career advancement. This study presents antecedents of glass ceiling phenomenon both in profit and non-profit organizations. Extensive literature review were conducted to gain conclusion on factors hindering women’s career advancement. Managerial implication and opportunity for further research were discussed.


2020 ◽  
Vol 12 (14) ◽  
pp. 5834 ◽  
Author(s):  
Cristina Ortega-Rodríguez ◽  
Ana Licerán-Gutiérrez ◽  
Antonio Luis Moreno-Albarracín

The purpose of this article is to present a framework to understand transparency in the third sector and then to explore the main research streams regarding the disclosure of information and accountability by conducting a systematic literature review on the antecedents and dimensions of the transparency of information disclosed by non-profit organizations (NPOs). The essential questions of this work are addressed from an international perspective. In particular, we explore three research questions: (1) why should NPOs disclose transparent information to stakeholders? (2) Why do not all NPOs disclose transparent information? (3) What means do NPOs use to disclose transparent information? Our results highlight the lack of transparency legislation in the third sector, leading NPOs to adopt the voluntary disclosure of information policies to improve the perceived credibility of these entities by their stakeholders. In conclusion, our study highlights the importance of developing a systematic body of knowledge regarding the situation of transparent, voluntary information disclosure in the sector. Moreover, the Sustainable Development Goals promulgated by the United Nations place a high value on transparency for the accountability of institutions. To achieve sustainable development, both peace and the governance of institutions are needed. Reducing corruption and promoting transparency are among the goals which should be reached to achieve social sustainability.


2015 ◽  
Vol 14 (1) ◽  
pp. 127-138
Author(s):  
Miriam Magdala Pinto ◽  
Bruno Mannato Angius

The Balanced Scorecard (BSC), when it reaches its maximum potential, is a strategic management system mainly usedby companies. However, with some adjustments, it can be used by Non-profit Organizations (NPO). Its use, in this case,needs to be further investigated. The article reports the experience and lessons learned from using BSC in an academiclab for sixteen months. The process included initial planning, three rounds of performance measurement and a finalplanning review. Entrepreneurial BSC, with some adjustments, was adequate for strengthening laboratory’s identity,for performance measurement and results reporting, although not reaching, during the experiment period, the maturityof a strategic management system.


2017 ◽  
Vol 23 (3) ◽  
pp. 178-192 ◽  
Author(s):  
Marisa R. Ferreira ◽  
Amélia Carvalho ◽  
Filipa Teixeira

Non-profit organizations (NPOs) are facing growing pressure to become more performance oriented. The existence of a rising number of NPOs and the scarcity of fund sources is an increasingly worrying scenario. Our case study examines the experiences of three non-governmental development organizations (NGDOs) and discusses the possible existence of a relationship among fund sources and organizational performance. Non-profits are gradually required to respond to performance measurement directives and their fund sources may be scarce, in terms of quantity and diversity. Two central findings emerged from interviews and document analysis. First, there is a relationship between funds and performance, additional/greater funds positively influence organizational performance. Second, funds diversity play a critical role on performance, diversification of funds sources reduces the dependence of organizations and consecutively improves their performance.


2020 ◽  
Vol 8 (2) ◽  
pp. 689-600
Author(s):  
Prominent Choto ◽  
Chux Gervase Iwu ◽  
Robertson Khan Tengeh

Purpose of the study: This paper is an analysis of the role of NPOs in addressing the challenges of society and communities they operate in. This is with the intention to understand the value of a non-profit organization to any society and their significant contribution to socio-economic development. Methodology: In order to carry out this analysis, the researchers adopted a systematic literature review, relying prominently on secondary data. Main Findings: This review highlights a number of very important lessons. Firstly, non-profit organizations are involved in a range of activities such as health and wellness, socialization, and education. Secondly, they assist governments to reach out to citizens who may not easily access government services. Thirdly, sustaining non-profit organizations is vital to any economy owing to the diverse range of essential goods and services they offer. This review also notes that more research needs to take place to further unpack the place of non-profit organizations in South Africa. Applications of this study: This review can be beneficial to Non-Profit Organisations, the Government, and the funders who support these NPOs. An understanding of the significance of NPOs in socio-economic development will be helpful in developing policies and support mechanisms that will necessitate their existence, continuously deliver social value and contribute to socio-economic development. Novelty/Originality of this study: The authors confirm that this is the first known literature review of its kind especially with reference to South Africa and therefore, accomplishing such an arduous task required a careful assembly of pertinent reference materials. Our position is that if who and what non-profit organizations have become clearer, issues of sustainability - marketing, finance, government/private sector relations - will be better understood.


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