Spiritually Informed Not-for-profit Performance Measurement

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...

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Bibliographic Details
Authors: Gamble, Edward N. (Author) ; Beer, Haley A. (Author)
Format: Electronic Article
Language:English
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Published: Springer Science + Business Media B. V 2017
In: Journal of business ethics
Year: 2017, Volume: 141, Issue: 3, Pages: 451-468
Further subjects:B Spirituality
B Metrics
B Buddhism
B Performance measurement
B Social Enterprise
B Not-for-profit
Online Access: Presumably Free Access
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Description
Summary: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.
ISSN:1573-0697
Contains:Enthalten in: Journal of business ethics
Persistent identifiers:DOI: 10.1007/s10551-015-2682-5