6533b824fe1ef96bd1280264

RESEARCH PRODUCT

Balance with logic-measuring the performance and sustainable development efforts of an NPO in rural Ethiopia.

Antti RautiainenElisa Isabel Cano-monteroMarie-anne LorainElena Urquía-grande

subject

Rural PopulationProcess managementSocial PsychologyLogicStrategy and ManagementGeography Planning and Developmentbalanced scorecardHumansPerformance measurementBusiness and International ManagementSocioeconomic statustulosohjausSustainable developmentyleishyödylliset yhteisötsustainable developmentBalanced scorecardkestävä kehitysbusiness.industrytuloksellisuustasapainotettu mittaristoPublic Health Environmental and Occupational HealthSustainable DevelopmentLogical frameworkAgriculturekehitysyhteistyöAfricaSustainabilityAccountabilityNPOsEthiopiabusinesslogic frameworkProgram Evaluation

description

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. peerReviewed

10.1016/j.evalprogplan.2021.101944https://pubmed.ncbi.nlm.nih.gov/33774522