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This chapter seeks to contribute to a better understanding of Non-Profit Organizations (NPOs) use of practices for the purpose of organizational sustainability by highlighting the need for conducive performance measures and standards attached to NPO funding sources.

A review of literature for the UK Non-profit organization sector and NPO performance measures. The review structures literature as it relates to the non-profit sector and their relation to societal impact of human social service (HSS) non-profit organizations, non-profit performance measures, and processes of knowledge sharing in application of organizational evaluation.

This chapter provides a review of gaps in the literature referring suitable performance measurement and assessments suitable for the unique culture and approaches to performance measures of non-profit organizations. Future research implications suggest research in order to comprehend processes and procedures of performance measures inclusive of knowledge sharing and the processes of how non-profit learn, share, and evaluate internal and external to the NPO sector.

The value of this chapter is relevant for the public, government, and corporations to support efficient and effective ways in appropriating funds and defining successful NPO’s for external funders to invest.

Purpose – Accountability and performance measurement have become an important and urgent subject for nonprofit organizations (NPOs) as they encounter increasing competition from others agencies, all competing for governmental funding. This case study investigates how multiple stakeholder interests are incorporated into information systems to provide stakeholders with useful information, which contribute and make easier the assessment of the organization performance.

Methodology/approach – The paper draws on a combination of in-depth interviews with NPO managers, extensive documentary analysis, and participant observation in order to understand and explain how managers use accounting information. The study was conducted as a qualitative single case study of a large Portuguese NPO. Managers were inquired about their information uses and needs to evaluate the NPO performance and make decisions. The result of these interviews was complemented with the analysis of several documents of the NPO.

Findings – The subject of performance measurement for nonprofit organizations is extensive but generally inconclusive, because NPO lack the simple elegance of a financial measure, such as profitability, used by for-profit organizations to assess their performance. In such a context, this research provides empirical insights, and allows us to propose a framework that complements financial indicators with nonfinancial indicators.

Research limitations/implications – Because of the chosen research approach, our results may not be generalized and therefore researchers are encouraged to test the proposed framework.

By contributing to the burgeoning debate regarding “for what” nonprofit organizations should be accountable, this article aims to develop and present an Integrated Accountability Model (IAM) that considers three dimensions of accountability.

After highlighting the limits of conventional accounting for NPOs and reframing the role of profit within them, the article presents a complete literature review on “to whom” and “for what” NPOs have to be accountable while further developing the IAM of integrated accountability.

The integrated accountability model developed in this article proposes three categories of NPO accountability: (i) the economic and financial dimension or the capability/ability to be economically sustainable in the long term; (ii) the mission-related dimension or the raison d’être of an NPO, that is, the purpose for which the NPO has been set up, its mission; and (iii) the social-related dimension or the relationship with the stakeholders, that is the impact of NPO activities on its stakeholders in terms of the social contract between them.

Broadly, this article makes a contribution to the literature on accountability for NPOs. In particular it sheds light on two points: the importance of separating the mission-related dimension from the social-related one and the potential to open avenues for expansion of the IAM model to for-profit organizations.

This study analyzes the impact of different types of social capital (structural, relational, cognitive) from different sources (internal and external) generated in electronic social networks on organizational performance.

We test our hypotheses using OLS regression analysis of data obtained from nonprofit organization (NPO) fundraising on a popular online social networking website.

The results provide insights into the multifaceted, complex nature of social capital in electronic environments. We find that electronic social capital does indeed impact organizational outcomes, but that these impacts vary depending on the type of social capital, the type of outcomes, and roles within the social network.

These results clearly indicate the need to further research exploring social capital, in all its forms, within increasingly popular online and electronic social networks. While specifically applicable to NPOs, the findings also provide important insights for a wide variety of organizations.

This paper examines job satisfaction and participation in decision making in three home health aide facilities with different organizational structures (worker-owned for-profit, for-profit with no participation or ownership by workers, and nonprofit).

More than 600 surveys were completed by home health aides across the three facilities. The author also engaged in participant observation during training sessions and other meetings and conducted a small number of interviews with caregivers and agency management.

Home health aides at the worker-owned, participative decision making organization were significantly more satisfied with their jobs than those at the other agencies. Results for the other agencies were not significantly distinguishable from one another.

This study involved respondents from one of each type of business. A study across several of each type of organization would allow more focus on the effects of the structural characteristics of the organizations.

In the United States, the work that home health aides perform provides a valuable service to society. On behalf of caregivers and those for whom they provide care, conditions of the work need improvement. If participative democratic workplaces provide better outcomes, they should receive more attention from lawmakers, the business community, and researchers.

This research highlights the working conditions of the people (primarily women) who perform this work. The poor compensation received is a reminder of inequality in opportunity for some workers and of the value placed on this type of caring labor.

This research is unique in its focus on work environment and outcomes in home health care across nonprofit, for-profit, and worker-owned for-profit organizations. The findings of different job satisfaction outcomes from the others in the worker-owned organization and similar outcomes in the nonprofit and conventional for-profit organizations are also unique.

The purpose of this article is to analyze intellectual capital (IC) measurement, management, and reporting practices at organizational level, with the aim to address a relevant research question: are IC reports used as accountability or as image-building tools? The article presents a single in-depth case study of an Italian nonprofit organization (NPO) which has been measuring and reporting its IC for several years. The research project was conducted using an interpretative approach, by analyzing organizational IC reports in the light of a framework, derived from corporate social responsibility (CSR) and IC literature, able to provide researchers with useful insights to interpret the role played by IC report in the investigated organization. The lenses provided by the designed framework give researchers the opportunity to offer a skillful interpretation of the information provided by the IC report. From the analysis, it results that the investigated NPO use IC report more as a managerial rather than an accountability tool. Even though the use of a single case study provides in-depth and rich data, it also limits the generalizability of the observations to other companies. Moreover, the results obtained can be influenced by the model built and adopted to address the research question. The findings can support companies to enable IC reporting practices and readers to understand the orientation of the companies towards a reputation or an accountability approach by reading the IC report using the research model. The article fills a gap in the research of voluntary disclosure of NPOs from a different approach (i.e., to analyze IC reports to make evident the approach followed in disclosing IC information). So doing, the article contributes to narrowing the gap between IC theory and practice and offers new insights on the reasons why NPOs disclose IC.