Balance with logic-measuring the performance and sustainable development efforts of an NPO in rural Ethiopia |
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| Institution: | 1. Faculty of Economics and Business in Universidad Complutense de Madrid, Spain;2. ESCP-Europe Business School, Spain;3. Jyväskylä School of Business and Economics, University of Jyväskylä, Finland;4. Faculty of Economics and Business in Talavera de la Reina, Universidad Castilla La Mancha, Spain;1. Western Michigan University, 1903 W. Michigan Avenue, Kalamazoo MI 49008, USA;2. 1038 Bayberry Drive, Arnold MD 21012, USA;3. Oregon Social Learning Center, 10 Shelton McMurphey Blvd, Eugene, OR 97401, USA;4. Chadwick Center for Children and Families, 3020 Children''s Way-Mailcode 5131, San Diego CA 92123, USA;5. Development Services Group Inc., 7315 Wisconsin Avenue, 800 East Bethesda, MD 20814–3210, USA;1. Faculty of Nursing, University of Alberta, Edmonton, Alberta, T6G 1C9, Canada;2. Faculty of Medicine and Dentistry, University of Alberta; Faculty of Education and Health Sciences, University of Limerick, Ireland;3. Faculty of Nursing, University of Navarra and IdiSNA, Navarra Institute for Health Research, Spain;1. Department of Population Health, University of Kansas School of Medicine, 3901 Rainbow Blvd., Mail Stop 3044, Kansas City, KS 66160, United States;2. Department of Sociology, University of Kansas, 1415 Jayhawk Blvd., 716 Fraser Hall, Lawrence, KS 66045-7540, United States;3. KC CARE, 3515 Broadway, Kansas City, MO 64111, United States;4. Health Forward Foundation, 2300 Main, Suite 304, Kansas City, MO 64108, United States;1. Department of Community and Behavioral Health, College of Public Health, University of Iowa, 145 N. Riverside Dr, Iowa City, IA 52245, USA;2. Division of General Pediatrics and Adolescent Health, University of Minnesota Medical School, 717 Delaware St SE, Minneapolis, MN 55414, USA;3. Oregon Health & Science University/ Portland State University School of Public Health, Oregon Health & Science University, 250 NW Franklin Ave., Ste. 302, Bend, 97702, USA;4. College of Education and Human Service Professions, University of Minnesota Duluth, 110 Sports & Health Center, 1216 Ordean Court, Duluth, MN 55812, USA;5. Sanford School of Medicine, School of Health Sciences, 414 E. Clark Street, Vermillion, SD 57069, USA |
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| Abstract: | The analysis of performance of Not-for-profit organisations (NPOs) is difficult because there are several objectives and perspectives to NPO performance and accountability, especially if considered sustainably and in long term. This suggests that performance analysis and measurement of NPOs might also involve multiple perspectives, such as in Balanced Scorecard (BSC) or in the Logical Framework (LF) models.This article is a case study of analysing the sustainable development and performance of an NPO in rural Ethiopia. We propose the Logic Balanced Scorecard (LBSC) model that combines elements of BSC and LF. This proposal was preliminarily used and tested in a five-year interventionist accounting case study among eight villages in rural Ethiopia. Advances in performance measurement may help improving the socioeconomic, agricultural and nutritional situation in the area. Further, an improved analysis of performance, sustainability and accountability of NPOs may make development projects easier to plan, follow and assess. |
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| Keywords: | Balanced scorecard Logic framework NPOs Africa Sustainable development |
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