The purpose of this paper is to report on the results of an explorative empirical study among German non‐profit organisations with respect to the implementation of the balanced scorecard (implementation levels, perspectives, major challenges and obstacles, missing and used performance measures and enabling factors).
Empirical data are generated and the findings are interpreted based on a descriptive approach. The interpretation is linked to normative expectations regarding the design and use of the balanced scorecard in non‐profit organisations.
Most of the non‐profit organisations which have been analysed in this paper are in an early phase of balanced scorecard implementation. The balanced scorecard is often used as a measurement tool and not as a management system. In most cases, participating organisations have an unexpected viewpoint with regard to their attitude towards the balanced scorecard, as they did not sufficiently adapt it to the distinct requirements of non‐profit operations.
The findings are based on a sample of 20 non‐profit organisations in the field of social services. Thus, the results cannot be generalised, and qualitative interviews as well as a longitude study could be helpful in gaining additional insight.
The paper reports on firsthand empirical findings in an area which has not been extensively researched. Relevant non‐profit literature has so far been dominated by how‐to‐do approaches and normative concepts.
Greiling, D. (2010), "Balanced scorecard implementation in German non‐profit organisations", International Journal of Productivity and Performance Management, Vol. 59 No. 6, pp. 534-554. https://doi.org/10.1108/17410401011063939Download as .RIS
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