The impact of performance measurement in the voluntary sector

Claire Moxham · Ruth Boaden

95 citations0/0 files storedInternational Journal of Operations & Production Management

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Accounting and Organizational Management Public Policy and Administration Research Nonprofit Sector and Volunteering

Abstract

Purpose The purpose of this research paper is to identify the impact of contextual and processual factors on the development, use and impact of performance measurement systems in voluntary and community organisations. Design/methodology/approach The paper reviews the applicability of business and public sector performance measurement frameworks to voluntary organisations. It presents the findings of a study through four case studies and draws conclusions on the impact of measurement systems in the voluntary sector. Findings The research identifies a low utilisation of performance measurement frameworks and discusses what systems are currently used, how such systems are administered and the impact of measurement on performance. Research limitations/implications The evidence is based on four micro‐voluntary organisations that receive public sector funding. The findings are based on the perceptions of the organisations delivering the services and illustrate the relationship between the public and voluntary sectors. Further, cases utilising a range of stakeholders should be studied to examine the validity, reliability and generalisability of the presented results. However, given that there is practically no empirical evidence at all on this issue at present, the study provides useful evidence that can be further developed. Practical implications The research findings present contextual and processual barriers to measuring the efficiency and effectiveness of voluntary organisations. For performance measurement frameworks to support current practice, these barriers need to be recognised and addressed. Originality/value The paper highlights performance measurement implications for a sector that is unaccustomed to scrutiny. As little research has been conducted within this sector, these findings contribute to the body of knowledge.

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References

1984Case Study Research: Design and Methods 1994Qualitative Data Analysis: An Expanded Sourcebook 2004Case Study Research 1992The balanced scorecard : measures that drive performance 2009Building theories from case study research 1992The balanced scorecard--measures that drive performance.2002Case research in operations management 1959Models of Man.

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