The Use of Performance Indicators by the Third Sector
15 Pages Posted: 15 Apr 2005
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: Suggested Citation