scholarly journals Measuring the Strategic Performance for Non-Profit Organizations According to the Balanced Scorecard Model: An Exploratory Study in Barzani Charity Foundation (BCF)

2021 ◽  
Vol 40 (132) ◽  
pp. 262-286
Author(s):  
Ahmed M. AlFiky ◽  
Maan W. AlMaadhedee
Author(s):  
Ramanjit Singh ◽  
Trevor Wood-Harper

The socio-technical theory is concerned with humanistic welfare paradigm. The socio-technical principles aim to improve redundant jobs and thereby benefit human work lives. Hence, jobs are enriched using flexible work methods, empowerment strategies and new technologies. Balanced scorecard is a framework that measures whether the firm is meeting its objectives in terms of vision and strategy. It assesses four perspectives: financial, customer, internal business processes and innovation & learning. Even though the balanced scorecard has proven to be beneficial in the for-profit organizations of the past, most non-profit organizations were unable to utilize the balanced scorecard. The original configuration of balanced scorecard placed financial goals on the top of the hierarchy and since maximizing shareholder wealth is not the main objective for most non-profit organizations, it was not widely applied by these organizations. Since non-profit organizations usually operate to maximize the well-being of the society, socio-technical work design principles may receive a greater acceptance in these organizations than in for-profit organizations. Thus, a socio-technical balanced scorecard for the non-profit organizations will be formulated with an emphasis on employee perspective and a public university wide assessment will be proposed.


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.


2018 ◽  
Vol 10 (2) ◽  
pp. 294 ◽  
Author(s):  
Sebastian Ceptureanu ◽  
Eduard Ceptureanu ◽  
Vlad Bogdan ◽  
Violeta Radulescu

2020 ◽  
Vol 5 (1) ◽  
pp. 52-72
Author(s):  
Martha M. Eining ◽  
David Hurtt ◽  
R. Kathy Hurtt ◽  
Claire Richards

ABSTRACT This exploratory study presents evidence on the general characteristics, risks, and controls of all non-profit organizations (NPOs) reporting a fraud (asset diversion) between 2009 and 2015. Compared to NPOs that did not report a fraud, the fraud-reporting NPOs were larger, older, more likely to be a 501c3, and urban. Data from the Form 990 provided information on the risks and controls present. Risks were positively associated with higher levels of reported fraud for all sizes of NPOs. However, controls were more often related to lower levels of fraud only for larger NPOs, with the level of controls present increasing with the size of the organization. We also identify new variables that should add to our understanding and also variables used in prior studies that may not have enough variance to add any insight. Based on the results from this study, we provide suggestions for future research. Data Availability: Form 990 data were purchased from and are available from GuideStar. Rural and urban codes were purchased from and are available from GreatData.


Author(s):  
Marek Ćwiklicki

The purpose of this chapter is to present the application of Balanced Scorecard among non-governmental organizations. The limitation to this type of non-profit organizations is justified by their specificity in respect of such institutions as governmental agencies. Notwithstanding the fact that the main narration is subordinated to NGOs the text also contains references to other organizations. The premise of placing these threads is the fact that the literature on this subject, in relation to the use of BSC in non-profit organizations, includes them together. The chapter ends with discussion of basic benefits concerning the application of BSC in non-governmental organizations.


Author(s):  
Haviluddin Haviluddin ◽  
Rayner Alfred

The article reports on our work in conducting performance measurement for the management of Information Technology (IT) by applying the Balanced Scorecard (BSC) at Mulawarman University, Samarinda, East Kalimantan, Indonesia. The results of this study are then used to propose a hybrid framework that applies both BSC and a artificial intelligence (AI) techniques in order to measure the performance of IT governance generally. This article also examines BSC’s abilities and its flexibility compared to other methods in measuring the performance of IT governance. The proposed hybrid framework is expected to yield a management that produces a scorecard measures that are more rigorous, accurate and consistent with the objectives and organizational strategies in non-profit organizations, especially educational ones.


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