A1 Journal article (refereed)
Balance with logic-measuring the performance and sustainable development efforts of an NPO in rural Ethiopia (2021)


Urquía-Grande, E., Lorain, M.-A., Rautiainen, A. I., & Cano-Montero, E. I. (2021). Balance with logic-measuring the performance and sustainable development efforts of an NPO in rural Ethiopia. Evaluation and Program Planning, 87, Article 101944. https://doi.org/10.1016/j.evalprogplan.2021.101944


JYU authors or editors


Publication details

All authors or editors: Urquía-Grande, Elena; Lorain, Marie-Anne; Rautiainen, Antti Ilmari; Cano-Montero, Elisa Isabel

Journal or series: Evaluation and Program Planning

ISSN: 0149-7189

eISSN: 1873-7870

Publication year: 2021

Volume: 87

Article number: 101944

Publisher: Elsevier

Publication country: United Kingdom

Publication language: English

DOI: https://doi.org/10.1016/j.evalprogplan.2021.101944

Publication open access: Not open

Publication channel open access: 

Publication is parallel published (JYX): https://jyx.jyu.fi/handle/123456789/74878


Abstract

The analysis of performance of Not-for-profit organisations (NPOs) is difficult because there are several objectives and perspectives to NPO performance and accountability, especially if considered sustainably and in long term. This suggests that performance analysis and measurement of NPOs might also involve multiple perspectives, such as in Balanced Scorecard (BSC) or in the Logical Framework (LF) models.

This article is a case study of analysing the sustainable development and performance of an NPO in rural Ethiopia. We propose the Logic Balanced Scorecard (LBSC) model that combines elements of BSC and LF. This proposal was preliminarily used and tested in a five-year interventionist accounting case study among eight villages in rural Ethiopia. Advances in performance measurement may help improving the socioeconomic, agricultural and nutritional situation in the area. Further, an improved analysis of performance, sustainability and accountability of NPOs may make development projects easier to plan, follow and assess.


Keywords: non-profit corporations; development cooperation; effectiveness; performance-based management; balanced scorecard; sustainable development

Free keywords: balanced scorecard; logic framework; NPOs; Africa; sustainable development


Contributing organizations


Ministry reporting: Yes

VIRTA submission year: 2021

JUFO rating: 1


Last updated on 2024-12-10 at 09:15