Abstract: | In the absence of performance reporting standards, nonprofit organizations face difficulties in accommodating the varied and changing informational requirements of public and private funders. Clients, volunteers, management, and staff also use and demand performance information. The authors studied four human services organizations in Victoria, British Columbia, Canada, and their performance reporting across the management cycle, from planning through implementation and monitoring, to external reporting and auditing. The authors analyzed documentary evidence and conducted interviews with users of performance information. they conclude this article by proposing a set of general standards nonprofit organizations can use in performance reporting. |