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Measuring what directly and indirectly matters: Challenges for nonprofits and for-profits in measuring performance based on organizational purpose

Petersson, Marie Viktoria Ingegärd and Enander, Pontus (2011)
Department of Business Administration
Abstract
PURPOSE: Our purpose for this study is to describe and analyze the problems and challenges linked to measuring performance in activities directly and indirectly related to organizational purpose. METHODOLOGY: To map the issues and challenges connected to measuring performance based on organizational purpose we have used 8 case studies divided in following categories; 2 sectors (for-profit and nonprofit) and 4 types of organizations in total (for-profit + 3 types of nonprofits). Empirical data is obtained through a web-based survey and semi-structured interviews. THEORETICAL PERSPECTIVES: We have chosen to focus our theoretical research on authorities within relevant theoretical fields as well as literature with a focus on research review.... (More)
PURPOSE: Our purpose for this study is to describe and analyze the problems and challenges linked to measuring performance in activities directly and indirectly related to organizational purpose. METHODOLOGY: To map the issues and challenges connected to measuring performance based on organizational purpose we have used 8 case studies divided in following categories; 2 sectors (for-profit and nonprofit) and 4 types of organizations in total (for-profit + 3 types of nonprofits). Empirical data is obtained through a web-based survey and semi-structured interviews. THEORETICAL PERSPECTIVES: We have chosen to focus our theoretical research on authorities within relevant theoretical fields as well as literature with a focus on research review. Theories span among other rules and norms, management control systems and performance measurement. EMPIRICAL FOUNDATION: Our empirical foundation shows examples of differences and similarities between the different types of organizations in the case studies. Each organization is presented according to the same disposition structure. CONCLUSIONS: We found that the awareness of problems with measuring performance in activities directly and indirectly related to organizational purpose varies, and that organizational purpose might seem trivial but is actually very important when measuring what matters. (Less)
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author
Petersson, Marie Viktoria Ingegärd and Enander, Pontus
supervisor
organization
year
type
H2 - Master's Degree (Two Years)
subject
keywords
Management of enterprises, nonprofits, for-profits, management control system, performance measurement, organizational purpose, Företagsledning, management
language
Swedish
id
1976724
date added to LUP
2011-06-01
date last changed
2012-04-02 18:53:00
@misc{1976724,
  abstract     = {PURPOSE: Our purpose for this study is to describe and analyze the problems and challenges linked to measuring performance in activities directly and indirectly related to organizational purpose. METHODOLOGY: To map the issues and challenges connected to measuring performance based on organizational purpose we have used 8 case studies divided in following categories; 2 sectors (for-profit and nonprofit) and 4 types of organizations in total (for-profit + 3 types of nonprofits). Empirical data is obtained through a web-based survey and semi-structured interviews. THEORETICAL PERSPECTIVES: We have chosen to focus our theoretical research on authorities within relevant theoretical fields as well as literature with a focus on research review. Theories span among other rules and norms, management control systems and performance measurement. EMPIRICAL FOUNDATION: Our empirical foundation shows examples of differences and similarities between the different types of organizations in the case studies. Each organization is presented according to the same disposition structure. CONCLUSIONS: We found that the awareness of problems with measuring performance in activities directly and indirectly related to organizational purpose varies, and that organizational purpose might seem trivial but is actually very important when measuring what matters.},
  author       = {Petersson, Marie Viktoria Ingegärd and Enander, Pontus},
  keyword      = {Management of enterprises,nonprofits,for-profits,management control system,performance measurement,organizational purpose,Företagsledning,management},
  language     = {swe},
  note         = {Student Paper},
  title        = {Measuring what directly and indirectly matters: Challenges for nonprofits and for-profits in measuring performance based on organizational purpose},
  year         = {2011},
}