Performance Measurement in Non-Profit Organizations: The Road to Integrated Reporting addresses the issue of performance measurement in nonprofit companies with the aim of defining a system of useful measures to understand, manage, and improve the performance of such companies by employing systems theory to examine their conditions of existence and manifestations of life. From the proposed company model follows that the system of performance measures should make it possible to keep under control both the productive transformation, with the physical-technical efficiency indicators, and the economic transformation, with the economic efficiency indicators, and the financial transformation with the financial efficiency indicators, and finally the managerial transformation with the effectiveness indicators, taking into account the degree of satisfaction of the expectations of the main categories of company stakeholders.
Readers will understand that economic analysis alone is not sufficient to assess the performance of such organizations, but it is necessary to unite it with the analysis of sustainability dimensions. It would therefore be appropriate to draw up an integrated report that combines the economic and financial dimensions with the pillars of sustainability, as in the case of companies in the second sector. There is a gap in the literature in this area that this book aims to fill, making it a valuable resource to researchers, academics, and advanced students interested in performance evaluation of NPOs.
Author(s): Patrizia Gazzola, Stefano Amelio
Series: Routledge Focus on Business and Management
Publisher: Routledge
Year: 2022
Language: English
Pages: 153
City: New York
Cover
Half Title
Series Page
Title Page
Copyright Page
Contents
Introduction
References
1. The Third Sector and Nonprofit Organizations
1.1 The data collection process for measuring results
1.2 The process objectives: Performance indicators
1.3 Observation subject: The "nonprofits"
1.4 Nonprofits as organizations
1.5 The economic order of nonprofit institutions
1.6 Nonprofit institutions as a connecting area
1.7 The universe of nonprofit organizations
1.8 Some classifications
1.9 Nonprofit organizations in Italy
1.9.1 Formal incorporation
1.9.2 Private legal nature
1.9.3 Self-governance, structural, and organizational autonomy
1.9.4 Absence of "profit" allocation
1.9.5 Presence of volunteer labor
1.10 The third sector
Notes
References
2. Nonprofit Organizations in Systemic Theory
2.1 Nonprofit organizations as open systems
2.2 The maintenance of the structure
2.3 Control in a dynamic system
2.4 Organizations as transformation systems
2.5 The productive transformation
2.6 The economic transformation
2.7 The reference value system
2.8 Organizations that allocate production to their members
2.9 The "provider organizations"
2.10 The "social organizations"
2.11 The financial transformation
2.12 The managerial transformation
2.13 The complete model with the four transformations
2.14 Nonprofit organizations as dynamic transformation systems
Notes
References
3. Identifying and Determining the Relevant Dimensions for Performance Measurement
3.1 The concept of performance measurement in the organization
3.2 The appreciation of a transformation system
3.3 The appreciation of the nonprofit organization transformation system
3.4 Performance in nonprofit organizations
3.5 The performance determinants
3.6 The measurement system
3.7 The characteristics of an optimal performance indicator system
Notes
References
4. Internal Performance Indicators: The Endogenous Teleonomy
4.1 The lack of a synthesis indicator
4.2 The principle of efficiency in man's activity
4.3 Productive efficiency
4.4 The analysis of technical efficiency: Some observations
4.5 The partial efficiency performance indicators
4.6 The use of performance indexes for the evaluation of internal efficiency
4.7 The labor yield
4.8 Staff-based measures
4.9 Labor employment intensity
4.10 Composite indexes of labor performance
4.11 Quality
4.12 Quality analysis
4.13 Improper yields
4.14 Economic efficiency
4.15 The analysis of economic efficiency: External and internal efficiency
4.16 Cost-effectiveness (affordability) conditions
4.17 Economic productivity indicators
4.18 Financial efficiency
4.19 Financial efficiency indicators
Notes
Reference list
5. Sustainability Reporting, Integrated Reporting, and External Performance Indicators: The Exogenous Teleonomy
5.1 The principle of effectiveness in man's activity
5.2 The choice of objectives
5.3 Goals in nonprofit organizations
5.4 Meeting the expectations of different stakeholders
5.5 Operational effectiveness and economic effectiveness
5.6 Improving user welfare
5.7 Customer/user service perception
5.8 The degree of user satisfaction
5.9 The promoting subject satisfaction indicators
5.10 Employee satisfaction indicators
5.11 Other stakeholders' satisfaction indicators
5.12 Communication and financial reporting as instruments of teleonomy
5.13 The sustainability report
5.14 The integrated report for nonprofit organizations
Notes
References
6. Conclusions: The Use of the Indicator System
6.1 The conditions of exogenous teleonomy
6.2 Improving performance: Maximizing efficiency
6.3 The cost-effectiveness (affordability) objective
References
Index
