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Qualities before Quantities: A Framework to Develop Dynamic Assessment of the Nonprofit Sector

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  • Castillo Elizabeth A.

    (Leadership and Interdisciplinary Studies, Arizona State University, Tempe, AZ, USA)

Abstract

Metrics are essential for assessing performance and guiding course corrections. However, selecting the wrong metrics can damage organizations and communities by promoting resource investment in activities that don’t lead to envisioned impacts. Therefore, it is essential to reflect on what qualities an effective set of metrics should possess before insisting on quantification. This concept paper articulates design principles for developing an index of the nonprofit sector. Drawing from complexity theory and axiology (philosophy of values), the paper explains fundamental questions and values considerations to assist index developers in creating effective measures. It argues for the use of a capabilities approach, operationalized as multiple capitals, as the design architecture. It suggests the social accounting framework of Integrated Reporting as a way to track these capitals over multiple levels and time horizons.

Suggested Citation

  • Castillo Elizabeth A., 2018. "Qualities before Quantities: A Framework to Develop Dynamic Assessment of the Nonprofit Sector," Nonprofit Policy Forum, De Gruyter, vol. 9(3), pages 1-14, October.
    • Handle: RePEc:bpj:nonpfo:v:9:y:2018:i:3:p:14:n:1
    DOI: 10.1515/npf-2018-0009
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    Cited by:

    1. Laura Girella & Paola Dameri, 2019. "Putting integrated reporting where it was not: The case of the not-for-profit sector," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(2), pages 111-140.
    2. Driss El Kadiri Boutchich, 2023. "Model for Promoting Corporate Social Performance Measurement and Social Change: Elaboration from Causal Analysis Between the Both," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 169(1), pages 209-234, September.
    3. Bixler R. Patrick & Springer David W., 2018. "Nonprofit Social Capital as an Indicator of a Healthy Nonprofit Sector," Nonprofit Policy Forum, De Gruyter, vol. 9(3), pages 1-8, October.

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