Accountability and Effectiveness Evaluation in Nonprofit Organizations

by JAMES CUTT; SCHOOL OF PUBLIC A

• ISBN13: 9780415213394
• ISBN10: 0415213398
• Edition: 1st
• Format: Hardcover
• Copyright: 2000-08-24
• Publisher: Routledge

Summary

This volume provides new perspectives on assessing the performance of non-profit organizations while meeting the information needs of decision-makers, both internal, such as resource-providers and clients, and external including boards and staff.

Table of Contents

List of illustrations	vii
Introduction	ix
Accountability: the foundations of performance measurement, evaluation and reporting	1	(28)
General definition: accountability as shared expectations expressed in a common currency	1	(3)
Elaboration: definitional details and the design of an accountability framework	4	(19)
Criteria for the assessment of accountability frameworks	23	(6)
Notes	27	(2)
Generating information to serve accountability relationships: evaluation methods and processes	29	(13)
Introduction	29	(6)
The ideal evaluation process	35	(1)
Problems with the ideal evaluation process	36	(6)
Recent research on accountability relationships and evaluation: what really goes on?	42	(20)
Introduction	42	(16)
Conclusions	58	(4)
Notes	60	(2)
The use of information in the accountability relationship: further evidence of human problems in the evaluation process	62	(13)
Responses of funders and fundees to information about their accountability relationship	62	(4)
Responses to information about accountability relationships within non-profit organizations	66	(9)
Note	74	(1)
Taking the next step: developing general standards of performance reporting for non-profit organizations	75	(20)
Introduction	75	(1)
Methodology	76	(4)
Results and analysis	80	(7)
General standards for reporting performance information in NPOs	87	(6)
Conclusion	93	(2)
Notes	94	(1)
Grappling with the dilemmas of evaluation: a review of existing evaluation tools for non-profit organizations	95	(48)
Problems with evaluation	95	(2)
Review of existing performance evaluation systems for the non-profit sector	97	(1)
Sector systems that evaluate programmes, units or functions within the organization	98	(8)
Systems that evaluate the whole organization	106	(19)
Evaluation systems that evaluate larger systems: jurisdictionally-based	125	(3)
Evaluation systems that evaluate larger systems: sector-based	128	(7)
Summary: the state of evaluation tools and systems for non-profit organizations	135	(4)
Conclusions and recommendations	139	(3)
Note	142	(1)
From concepts to practice: improving cost information for decision-making in non-profit organizations	143	(18)
Introduction	143	(1)
Attitudes to cost information in HSNPOs	143	(2)
The usefulness of cost information in HSNPOs	145	(2)
Costing in the Victoria Community Centre (VCC)	147	(12)
Conclusion	159	(2)
Notes	160	(1)
Case studies in performance measurement: 1 Capital Mental Health Association	161	(17)
Introduction	161	(1)
Purpose of the study	162	(1)
Organizational context	162	(1)
Methodology	163	(2)
Establishing programme objectives and logic models	165	(2)
Implementation	167	(11)
Notes	167	(11)
Case studies in performance measurement: 2 The Art Gallery of Greater Victoria	178	(17)
Background	178	(1)
The AGGV organizational structure	179	(1)
Research purpose	180	(1)
Research goal and objectives	181	(1)
Research approach	181	(1)
Accountability Information Framework	182	(1)
Definitions	183	(2)
Logic model and discussion	185	(3)
Discussion of model	188	(4)
Logic models in context	192	(1)
Relating models to reporting requirements	193	(1)
Notes	194	(1)
Making sense of multiple measures of performance: an assessment of the CCAF/FCVI approach to annual performance reporting	195	(29)
Introduction	195	(1)
A framework for assessment of reports based on the 12 attributes	195	(22)
Conclusion	217	(7)
Note	218	(1)
Appendix: Non-profit organizations end of year (EOY) report for a client service programme	219	(5)
Performance measurement in non-profit organizations: a note on integration and focus within comprehensiveness	224	(23)
Introduction	224	(1)
The Balanced Scorecard	225	(3)
The Balanced Scorecard in public commercial organizations	228	(1)
The Balanced Scorecard in private membership non-profit organizations	229	(2)
The Balanced Scorecard in other non-profit organizations	231	(9)
An alternative Balanced Scorecard using the CCAF/FCVI attributes	240	(4)
Conclusion	244	(3)
Notes	245	(2)
The Value Sieve: accountable choices among incommensurable programmes	247	(29)
Christopher Corbett
Introduction	247	(1)
The problems of non-commensurability	247	(5)
The Value Sieve-decision-making among incommensurable actions	252	(8)
Hypothetical application of the Value Sieve process	260	(16)
Technical summary	273	(1)
Conclusion	274	(1)
Notes	274	(2)
Summary and conclusions	276	(7)
Bibliography	283	(3)
Index	286