The Use of Performance Indicators by the Third Sector

15 Pages Posted: 15 Apr 2005

See all articles by Leonardo Cruz Basso

Leonardo Cruz Basso

Mackenzie Presbyterian University - Business Administration

Roseli da Silva

Universidade Presbiteriana Mackenzie - College of Economic and Accounting Sciences and Administration

Eduardo Segio Ulrich Pace

Mackenzie Presbiterian University

Date Written: March 21, 2005

Abstract

The objective of this paper is to identify which categories of general financial and non-financial performance indicators are used by NGOs, in accordance with the value prediction capacity and the ease of obtainment contained in each one of the strategic performance measures. The analysis also covers results referring to the identification of the main characteristics relating to funding, target audience, regional distribution, organizational capacity, communication of results, strategic, financial and people management. For the national sample group of 648 entities registered with the federal government, an inquiry is conducted concerning the existence of contrasts between and among respondents, arising from the levels of qualification of functional and voluntary labor, given the permanent shortage of funds that characterizes the sector. The use and the communication of these qualitative indicators can orient donators in their priorities, and influence the behavior of managers.

Keywords: performance evaluation, non profit economy, value creation

JEL Classification: L31

Suggested Citation

Cruz Basso, Leonardo and da Silva, Roseli and Pace, Eduardo Sergio Ulrich, The Use of Performance Indicators by the Third Sector (March 21, 2005). Available at SSRN: https://ssrn.com/abstract=690264 or http://dx.doi.org/10.2139/ssrn.690264

Leonardo Cruz Basso (Contact Author)

Mackenzie Presbyterian University - Business Administration ( email )

Rua da Consolacao, 896 7 - andar sala 73
01302-907 Sao Paulo
Brazil
+55 11 32368597 (Phone)
+55 11 32368600 (Fax)

Roseli Da Silva

Universidade Presbiteriana Mackenzie - College of Economic and Accounting Sciences and Administration ( email )

Rua da Consolação
896 7andar sala 75 CEP
01302907 São Paulo
Brazil
55-11-3236-8597 (Phone)

Eduardo Sergio Ulrich Pace

Mackenzie Presbiterian University ( email )

São Paulo
Brazil
32368597 (Phone)
32368600 (Fax)

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