Abstract
Performance measurement has far-reaching implications for not-for-profit organizations because it serves to legitimize, attract resources, and preserve expectations of stakeholders. However, the existing theory and practice of not-for-profit performance measurement have fallen short, due in part, to an overuse of profit-oriented philosophies. Therefore, we examine not-for-profit performance measurement by utilizing Marques’ (J Bus Ethics 92:211–225, 2010) “five spiritual practices of Buddhism.” Marques’ spiritual practices—a pro-scientific philosophy, greater personal responsibility, healthy detachment, collaboration, and embracing a wholesome view—are the foundation of our research design. Responses from senior not-for-profit practitioners (n = 63) support the linkages between spiritual practices and not-for-profit performance measurement. We identify three essential performance measurement principles and elaborate on their capacity to generate awareness, higher meaning, and connectedness within not-for-profits.
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Abbreviations
- BSC:
-
Balanced scorecard
- NFP:
-
Not-for-profit
- NFP-PM:
-
Not-for-profit performance measurement
- PM:
-
Performance measurement
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The authors wish to thank Nancy A. Johnson for her editorial assistance on this paper.
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Gamble, E.N., Beer, H.A. Spiritually Informed Not-for-profit Performance Measurement. J Bus Ethics 141, 451–468 (2017). https://doi.org/10.1007/s10551-015-2682-5
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DOI: https://doi.org/10.1007/s10551-015-2682-5