Introduction |
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1 | (4) |
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1 The Third Sector and Nonprofit Organizations |
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5 | (23) |
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1.1 The data collection process for measuring results |
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5 | (2) |
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1.2 The process objectives: Performance indicators |
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7 | (2) |
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1.3 Observation subject: The "nonprofits" |
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9 | (1) |
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1.4 Nonprofits as organizations |
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10 | (1) |
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1.5 The economic order of nonprofit institutions |
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11 | (1) |
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1.6 Nonprofit institutions as a connecting area |
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12 | (2) |
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1.7 The universe of nonprofit organizations |
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14 | (1) |
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15 | (2) |
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1.9 Nonprofit organizations in Italy |
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17 | (6) |
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23 | (5) |
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2 Nonprofit Organizations in Systemic Theory |
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28 | (24) |
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2.1 Nonprofit organizations as open systems |
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28 | (1) |
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2.2 The maintenance of the structure |
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29 | (1) |
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2.3 Control in a dynamic system |
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30 | (1) |
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2.4 Organizations as transformation systems |
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30 | (1) |
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2.5 The productive transformation |
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31 | (4) |
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2.6 The economic transformation |
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35 | (2) |
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2.7 The reference value system |
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37 | (2) |
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2.8 Organizations that allocate production to their members |
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39 | (2) |
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2.9 The "provider organizations" |
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41 | (1) |
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2.10 The "social organizations" |
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42 | (1) |
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2.11 The financial transformation |
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42 | (4) |
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2.12 The managerial transformation |
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46 | (1) |
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2.13 The complete model with the four transformations |
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47 | (2) |
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2.14 Nonprofit organizations as dynamic transformation systems |
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49 | (3) |
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3 Identifying and Determining the Relevant Dimensions for Performance Measurement |
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52 | (18) |
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3.1 The concept of performance measurement in the organization |
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52 | (2) |
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3.2 The appreciation of a transformation system |
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54 | (1) |
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3.3 The appreciation of the nonprofit organization transformation system |
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55 | (1) |
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3.4 Performance in nonprofit organizations |
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56 | (3) |
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3.5 The performance determinants |
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59 | (2) |
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3.6 The measurement system |
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61 | (1) |
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3.7 The characteristics of an optimal performance indicator system |
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62 | (8) |
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4 Internal Performance Indicators: The Endogenous Teleonomy |
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70 | (32) |
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4.1 The lack of a synthesis indicator |
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70 | (2) |
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4.2 The principle of efficiency in man's activity |
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72 | (1) |
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4.3 Productive efficiency |
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73 | (2) |
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4.4 The analysis of technical efficiency: Some observations |
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75 | (1) |
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4.5 The partial efficiency performance indicators |
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75 | (2) |
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4.6 The use of performance indexes for the evaluation of internal efficiency |
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77 | (1) |
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78 | (2) |
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80 | (2) |
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4.9 Labor employment intensity |
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82 | (2) |
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4.10 Composite indexes of labor performance |
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84 | (1) |
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84 | (2) |
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86 | (2) |
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88 | (1) |
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89 | (1) |
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4.15 The analysis of economic efficiency: External and internal efficiency |
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90 | (2) |
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4.16 Cost-effectiveness (affordability) conditions |
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92 | (2) |
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4.17 Economic productivity indicators |
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94 | (1) |
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4.18 Financial efficiency |
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95 | (1) |
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4.19 Financial efficiency indicators |
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96 | (6) |
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5 Sustainability Reporting, Integrated Reporting, and External Performance Indicators: The Exogenous Teleonomy |
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102 | (31) |
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5.1 The principle of effectiveness in man's activity |
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102 | (1) |
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5.2 The choice of objectives |
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103 | (1) |
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5.3 Goals in nonprofit organizations |
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104 | (2) |
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5.4 Meeting the expectations of different stakeholders |
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106 | (1) |
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5.5 Operational effectiveness and economic effectiveness |
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106 | (2) |
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5.6 Improving user welfare |
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108 | (1) |
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5.7 Customer/user service perception |
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109 | (2) |
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5.8 The degree of user satisfaction |
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111 | (1) |
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5.9 The promoting subject satisfaction indicators |
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111 | (1) |
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5.10 Employee satisfaction indicators |
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112 | (2) |
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5.11 Other stakeholders' satisfaction indicators |
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114 | (1) |
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5.12 Communication and financial reporting as instruments of teleonomy |
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115 | (5) |
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5.13 The sustainability report |
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120 | (2) |
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5.14 The integrated report for nonprofit organizations |
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122 | (11) |
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6 Conclusions: The Use of the Indicator System |
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133 | (6) |
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6.1 The conditions of exogenous teleonomy |
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133 | (1) |
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6.2 Improving performance: Maximizing efficiency |
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134 | (1) |
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6.3 The cost-effectiveness (affordability) objective |
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135 | (4) |
Index |
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139 | |