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This unique volume provides new perspectives on assessing the performance of nonprofit organizations whilst meeting the information needs of decision-makers, both internal (such as resource-providers, regulators and clients), and external (including boards, managers, staff and volunteers).

Whilst most discussions of accountability focus exclusively on financial accountability, this title offers a significant contribution to a relatively untouched area by combining the treatment of both evaluation and accountability from a managerial perspective.

With increased interest in the concept that nonprofit organizations must be accountable, this topical volume fills a gap in the literature that postgraduates and scholars of business studies and management will find invaluable.

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CONTENTS

List of illustrations = ⅶ

Introduction = ⅸ

1. Accountability : the foundations of performance measurement, evaluation and reporting = 1

 Ⅰ General definition : accountability as shared expectations expressed in a common currency = 1

 Ⅱ Elaboration : definitional details and the design of an accountability framework = 4

 Ⅲ Criteria for the assessment of accountability frameworks = 23

 Notes = 27

2 Generating information to serve accountability relationships : evaluation methods and processes = 29

 Ⅰ Introduction = 29

 Ⅱ The ideal evaluation process = 35

 Ⅲ Problems with the ideal evaluation process = 36

3 Recent research on accountability relationships and evaluation : what really goes on? = 42

 Ⅰ Introduction = 42

 Ⅱ Conclusions = 58

 Notes = 60

4 The use of information in the accountability relationship : further evidence of human problems in the evaluation process = 62

 Ⅰ Responses of funders and fundees to information about their accountability relationship = 62

 Ⅱ Responses to information about accountability relationships within non-profit organizations = 66

 Note = 74

5 Taking the next step : developing general standards of performance reporting for non-profit organizations = 75

 Ⅰ Introduction = 75

 Ⅱ Methodology = 76

 Ⅲ Results and analysis = 80

 Ⅳ General standards for reporting performance information in NPOs = 87

 Ⅴ Conclussion = 93

 Notes = 94

6. Grappling with the dilemmas of evaluation : a review of existing evaluation tools for non-profit organizations = 95

 Problems with evaluation = 95

 Review of existing Performance evaluation systems for the non-prof t sector = 97

 Sector systems that evaluate programmes, units or functions within the organization = 98

 Systems that evaluate the whole organization = 106

 Evaluation systems that evaluate larger systems : jurisdictionally-based = 125

 Evaluation systems that evaluate larger systems : sector-based = 128

 Summary : the state of evaluation tools and systems for non-profit organizations = 135

 Conclusions and recommendations = 139

 Note = 142

7 From concepts to practice : improving cost information for decision-making in non-profit organizations = 143

 Ⅰ Introduction = 143

 Ⅱ Attitudes to cost information in HSNPOs = 143

 Ⅲ The usefulness of cost information in HSNPOs = 145

 Ⅳ Costing in the Victoria Community Centre (VCC) = 147

 Ⅴ Conclusion = 159

 Notes = 160

8 Case studies in performance measurement : 1 Capital Mental Health Association = 161

 Ⅰ Introduction = 161

 Ⅱ Purpose of the study = 162

 Ⅲl Organizational context = 162

 Ⅳ Methodology = 163

 Ⅴ Establishing programme objectives and logic models = 165

 Ⅵ Implementation = 167

Notes = 167

9 Case studies in performance measurement : 2 The Art Gallery of Greater Victoria = 178

 Background = 178

 The AGGV organizational structure = 179

 Research purpose = 180

 Research goal and objectives = 181

 Research approach = 181

 Accountability In Framework = 182

 Definitions = 183

 Logic model and discussion = 185

 Discussion of model = 188

 Logic models in context = 192

 Relating models to reporting requirements = 193

 Notes = 194

10 Making sense of multiple measures of performance : an assessment of the CCAF／FCVI approach to annual performance reporting = 195

 Ⅰ Introduction = 195

 Ⅱ A framework for assessment of reports based on the 12attributes = 195

 Ⅲ Conclusion = 217

 Note = 218

 Appendix : Non-profit organizations end of year (EOγ) report for a client service programme = 219

11 Performance measurement in non-profit organizations : a note on integration and focus within comprehensiveness = 224

 Ⅰ Introduction = 224

 Ⅱ The Balanced Scorecard = 225

 Ⅲ The Balanced Scorecard in public commercial organizations = 228

 Ⅳ The Balanced Scorecard in private membership non-profit organizations = 229

 Ⅴ The Balanced Scorecard in other non-profit organizations = 231

 Ⅵ An alternative Balanced Scorecard using the CCAF／FCVI attributes = 240

 Ⅶ Conclusion = 244

 Notes = 245

12 The Value Sieve : accountable choices among incommensurable programmes / CHRISTOPHER CORBETT = 247

 Ⅰ Introduction = 247

 Ⅱ The problems of non-commensurability = 247

 Ⅲ The Value Sieve - decision-making among incommensurable actions = 252

 Ⅳ Hypothetical application of the Value Sieve process = 260

 Technical summary = 273

 Conclusion = 274

 Notes = 274

Summary and conclusions = 276

Bibliography = 283

Index = 286