Factors influencing the credibility of performance measurement in nonprofits

Lee, Chongmyoung

doi:10.1080/12294659.2021.1884342

Cited by 19 publications

(12 citation statements)

References 63 publications

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“…Moreover, according to financial growth theory, having access to safe and accessible financial resources is critical for increasing growth and reducing income inequality and poverty [28,29]. This is critical to improving financial inclusion by providing efficient, accessible and secure payment systems.…”

Section: Hypothesismentioning

confidence: 99%

Stability Analysis and Financial Inclusion of Foreign Trade and Financial Data Based on Panel Data Pairs of Different Countries

Zhang

2022

Wireless Communications and Mobile Computing

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There is a complex relationship between financial inclusion and financial stability. In order to explore the relationship between them, this paper proposes a mechanism by which foreign trade affects financial inclusion through financial stability and uses fixed effects analysis and time-variant analysis of variance for the results. Four different criteria were used: GNI per capita, GDP per capita, life expectancy, and infant mortality. The experimental results show that to achieve financial inclusion, policymakers should consider improving foreign trade flows, rational allocation of foreign exchange reserves, and improving credit markets to a certain extent.

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Section: Hypothesismentioning

confidence: 99%

Stability Analysis and Financial Inclusion of Foreign Trade and Financial Data Based on Panel Data Pairs of Different Countries

Zhang

2022

Wireless Communications and Mobile Computing

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“…Analysis shows that we lack a widely accepted framework that is focused rather on the achievement of strategic goals rather than on the best usage of funds and personnel. It has been established that organizations that do not provide a credible performance measurement structure, have issues responding to demands for accountability from donors and stakeholders (Lee, 2021).…”

Section: Discussionmentioning

confidence: 99%

The PMO as Performance Driver for Non-Profit Organizations – From Operational Data to Strategic Goals

2022

JDIH

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Aim/Purpose: The need to measure and report on performance is an acute necessity for any organization, especially non-profit organizations. However, measuring the impact of operations and projects on non-tangible goals can be challenging given the diversity of objectives and project structures adopted by these organizations. This paper proposes that the Project Management Office (PMO), as the central body for project excellence in an organization, takes an assertive role as one of the drivers of organizational performance, when adopting a KPI measuring strategy associated with the organizational strategic objectives. By adopting project operational indicators aligned with organizational strategy and the data derived from delivered projects, one can trace a direct relation between project data and strategic success. Besides the quantitative associations between project data and meeting organizational objectives, the author also briefly evaluates the contribution of qualitative, human aspects of project management to those objectives. Background: Since the early 90’s, the concept of project management offices (PMO) has been spreading and their implementation in organizations of different sizes and complexity is increasing significantly. There are several definitions and approaches to what a PMO is. The Association for Project Management defines it simply as “An organizational structure that provides support for projects, programs, and/or portfolios”. The Project Management Institute defines it as “An organizational body or entity assigned various responsibilities related to the centralized and coordinated management of those projects under its domain”; while others define it as “The decision-enabling and support business model for all business changes in the organization”. Whatever view or definition is used, the PMO aims to enhance resource use and management, minimize project and program risks, as well as to re-engineer processes and internal structures that deal with the delivery of projects and programs. An organization that properly implements a PMO was found to be more effective. When well-integrated into the organizational structure, the PMO brings adequate control of an organization’s portfolio allowing focused investments that will contribute to the company’s performance reflected by leaner resource management, higher quality of products, and a more aggressive time-to-market strategy. This increment in performance, obtained from the investments in project management practices can lead to the rapid growth of the organization. Although the PMO's contribution to strategy can be seen through targeted measures, monitoring activities, and standardizing methods, the lack of empirical evidence of success is generally attributed to the lack of its recognition as a method for enhanced performance. This disconnection is even more evident when evaluating the performance of non-profit organizations, which usually lag in formal organizational structure and do not have a formal process to track and measure long-term benefits. This gap between the measured benefits of a PMO and the organizational strategic objectives is the primary motivation for this study where we propose a performance measurement method that links tangible outputs (project goals and objectives) to non-tangible benefits (the organization strategic objectives) defining organizational strategic KPIs focused on project and program performance. Methodology: The first step is to define the relationship between the five major areas of activities for the non-profit. These relationships are depicted in a Map of Impact Drivers for a fictional non-profit with the vision of improving the quality of life of poor communities. We then identify some KPIs, such as the number of projects completed, the number of services implemented, and the number of communities with active projects, to name a few. The mission to the impacts transforming all mapped activities into measurable quantities are then tabulated. Findings: A causal linkage map supported by a strong set of performance indicators for measuring financial and non-financial aspects of the organization's outputs is proposed. The choice of which indicators to be used is highly dependent on the organization’s goals and operations, to which the PMO must adapt to properly meet its monitoring goals. As such, the PMO becomes an intrinsic part of the organization’s effort to be more effective in achieving its strategic goals. This interdependence between the PMO and the other areas of the organization, especially human resources, implies that changes dictated by the PMO will directly affect other areas of the organization that also contribute to the overall performance.

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“…Reisman (2018) and Miles (2021) describe the motivational role of organisational values in working in public services. Moreover, Lee (2021) indicates the positive role of organisational values in the credibility of organisations. Slatten et al (2021: 55) argue that organisational values attract employees, give them a sense of purpose and motivate them to perform better at work.…”

Section: Organisational Valuesmentioning

confidence: 99%

The Impact of Organisational Values on the Commercialisation of NGOs: Evidence Based on the Management by Values Theory

Mikołajczak

2022

Folia Oeconomica

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This study aims to identify the impact of organisational values on the commercialisation of Polish NGOs. The commercialisation of NGOs is seen as the market methods adoption process of managing, providing services and social mission fulfilling. Values expressed through social missions are the most important reference points and core of NGO management. As non‑profit organisations are usually viewed as value‑based organisations with their identity rooted in meeting community needs, they cultivate a culture of trust by shaping and strengthening beliefs and values among their stakeholders. Although there is an intense discussion in the literature on the commercialisation of non‑profits, the relationships between organisational values and commercialisation of non‑governmental organisations have been poorly empirically verified thus far. Hence the identification of these relationships is an added value of this article. Based on a representative survey of 1,300 national NGOs, a logistic regression analysis was conducted. Identifying with the use of this method the probability of commercialisation of non‑profits as a result of the adaptation of specific organisational values is a new approach which is an original contribution of this work to current research in this area. It has been found that survival values significantly influence the commercialisation of NGOs. The study indicates that conservative values have a decreasing impact on the probability of NGO commercialisation, while entrepreneurial values stimulate this impact. The results also contribute to the theory of Management by Values, on the basis of which the theoretical framework of the article was defined and hypotheses were formulated.

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Factors influencing the credibility of performance measurement in nonprofits

Cited by 19 publications

References 63 publications

Stability Analysis and Financial Inclusion of Foreign Trade and Financial Data Based on Panel Data Pairs of Different Countries

Stability Analysis and Financial Inclusion of Foreign Trade and Financial Data Based on Panel Data Pairs of Different Countries

The PMO as Performance Driver for Non-Profit Organizations – From Operational Data to Strategic Goals

The Impact of Organisational Values on the Commercialisation of NGOs: Evidence Based on the Management by Values Theory

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