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.
Author: Haley A. Beer; Edward GamblePublished: 2 May 2015
Language(s): English
Content Type(s): Text
Region(s): Global
Link: https://www.researchgate.net/publication/277901850_Spiritually_Informed_Not-for-profit_Performance_Measurement/link/563a55b908aeed0531dcb091/download