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Performance Measurement in Non-Profit Organizations: The Road to Integrated Reporting [Kõva köide]

, (University of Insubria, Italy)
  • Formaat: Hardback, 144 pages, kõrgus x laius: 216x138 mm, kaal: 335 g, 17 Line drawings, black and white; 17 Illustrations, black and white
  • Sari: Routledge Focus on Business and Management
  • Ilmumisaeg: 26-Sep-2022
  • Kirjastus: Routledge
  • ISBN-10: 1032395885
  • ISBN-13: 9781032395883
Teised raamatud teemal:
  • Formaat: Hardback, 144 pages, kõrgus x laius: 216x138 mm, kaal: 335 g, 17 Line drawings, black and white; 17 Illustrations, black and white
  • Sari: Routledge Focus on Business and Management
  • Ilmumisaeg: 26-Sep-2022
  • Kirjastus: Routledge
  • ISBN-10: 1032395885
  • ISBN-13: 9781032395883
Teised raamatud teemal:
"Performance Measurement in Non-Profit Organizations: The Road to Integrated Reporting addresses the issue of performance measurement in non-profit 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 organisations, 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"--

Performance Measurement in Non-Profit Organizations addresses the issue of performance measurement in non-profit companies to understand, manage, and improve the performance of such companies by employing systems theory to examine their conditions of existence and manifestations of life.



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.

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

Stefano Amelio is an Assistant Professor in the Department of Economics at the University of Insubria (VA), Italy.