IDEAS home Printed from https://ideas.repec.org/a/kap/jbuset/v141y2017i3d10.1007_s10551-015-2682-5.html
   My bibliography  Save this article

Spiritually Informed Not-for-profit Performance Measurement

Author

Listed:
  • Edward N. Gamble

    (Montana State University)

  • Haley A. Beer

    (University of Warwick)

Abstract

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.

Suggested Citation

  • Edward N. Gamble & Haley A. Beer, 2017. "Spiritually Informed Not-for-profit Performance Measurement," Journal of Business Ethics, Springer, vol. 141(3), pages 451-468, March.
    • Handle: RePEc:kap:jbuset:v:141:y:2017:i:3:d:10.1007_s10551-015-2682-5
    DOI: 10.1007/s10551-015-2682-5
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1007/s10551-015-2682-5
    File Function: Abstract
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1007/s10551-015-2682-5?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Fahri Karakas, 2010. "Exploring Value Compasses of Leaders in Organizations: Introducing Nine Spiritual Anchors," Journal of Business Ethics, Springer, vol. 93(1), pages 73-92, June.
    2. Fernando, Mario & Jackson, Brad, 2006. "The influence of religion-based workplace spirituality on business leaders' decision-making: An inter-faith study," Journal of Management & Organization, Cambridge University Press, vol. 12(1), pages 23-39, June.
    3. Joan Marques, 2010. "Toward Greater Consciousness in the 21st Century Workplace: How Buddhist Practices Fit In," Journal of Business Ethics, Springer, vol. 92(2), pages 211-225, March.
    4. Edward N. Gamble & Peter W. Moroz, 2014. "Unpacking Not-for-profit Performance," Journal of Social Entrepreneurship, Taylor & Francis Journals, vol. 5(1), pages 77-106, January.
    5. Weerawardena, Jay & Mort, Gillian Sullivan, 2006. "Investigating social entrepreneurship: A multidimensional model," Journal of World Business, Elsevier, vol. 41(1), pages 21-35, February.
    6. J. Dees, 2012. "A Tale of Two Cultures: Charity, Problem Solving, and the Future of Social Entrepreneurship," Journal of Business Ethics, Springer, vol. 111(3), pages 321-334, December.
    7. Hall, Matthew, 2008. "The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 141-163.
    8. Joan Marques, 2012. "Consciousness at Work: A Review of Some Important Values, Discussed from a Buddhist Perspective," Journal of Business Ethics, Springer, vol. 105(1), pages 27-40, January.
    9. Fahri Karakas, 2010. "Spirituality and Performance in Organizations: A Literature Review," Journal of Business Ethics, Springer, vol. 94(1), pages 89-106, June.
    10. A. Dawson, 2010. "A case study of impact measurement in a third sector umbrella organisation," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 59(6), pages 519-533, July.
    11. Nicholls, Alex, 2009. "'We do good things, don't we?': 'Blended Value Accounting' in social entrepreneurship," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 755-769, August.
    12. Zahra, Shaker A. & Gedajlovic, Eric & Neubaum, Donald O. & Shulman, Joel M., 2009. "A typology of social entrepreneurs: Motives, search processes and ethical challenges," Journal of Business Venturing, Elsevier, vol. 24(5), pages 519-532, September.
    13. Edward L. Glaeser, 2002. "The Governance of Not-For-Profit Firms," NBER Working Papers 8921, National Bureau of Economic Research, Inc.
    14. Ross Millar & Kelly Hall, 2013. "Social Return on Investment (SROI) and Performance Measurement," Public Management Review, Taylor & Francis Journals, vol. 15(6), pages 923-941, September.
    15. Cavalluzzo, Ken S. & Ittner, Christopher D., 2004. "Implementing performance measurement innovations: evidence from government," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 243-267.
    16. Weerawardena, Jay & McDonald, Robert E. & Mort, Gillian Sullivan, 2010. "Sustainability of nonprofit organizations: An empirical investigation," Journal of World Business, Elsevier, vol. 45(4), pages 346-356, October.
    17. Mario Morino, 2011. "Leap of Reason: Managing to Outcomes in an Era of Scarcity," Innovations: Technology, Governance, Globalization, MIT Press, vol. 6(3), pages 167-177, July.
    18. Eve Poole, 2009. "Organisational Spirituality – A Literature Review," Journal of Business Ethics, Springer, vol. 84(4), pages 577-588, February.
    19. Alnoor Ebrahim & V. Kasturi Rangan, 2010. "The Limits of Nonprofit Impact: A Contingency Framework For Measuring Social Performance," Harvard Business School Working Papers 10-099, Harvard Business School.
    20. James Austin & Howard Stevenson & Jane Wei–Skillern, 2006. "Social and Commercial Entrepreneurship: Same, Different, or Both?," Entrepreneurship Theory and Practice, , vol. 30(1), pages 1-22, January.
    21. Craig VanSandt & Mukesh Sud & Christopher Marmé, 2009. "Enabling the Original Intent: Catalysts for Social Entrepreneurship," Journal of Business Ethics, Springer, vol. 90(3), pages 419-428, December.
    22. Peredo, Ana María & McLean, Murdith, 2006. "Social entrepreneurship: A critical review of the concept," Journal of World Business, Elsevier, vol. 41(1), pages 56-65, February.
    23. George Gotsis & Zoi Kortezi, 2008. "Philosophical Foundations of Workplace Spirituality: A Critical Approach," Journal of Business Ethics, Springer, vol. 78(4), pages 575-600, April.
    24. Mair, Johanna & Martí, Ignasi, 2006. "Social entrepreneurship research: A source of explanation, prediction, and delight," Journal of World Business, Elsevier, vol. 41(1), pages 36-44, February.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Clerkin, Brendan & Quinn, Martin & Connolly, Ciaran, 2024. "Decoupled accounting in a non-profit context: An explanation for stable management accounting?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    2. Devine, Anthony & Jabbar, Abdul & Kimmitt, Jonathan & Apostolidis, Chrysostomos, 2021. "Conceptualising a social business blockchain: The coexistence of social and economic logics," Technological Forecasting and Social Change, Elsevier, vol. 172(C).
    3. Christoph Endenich & Rouven Trapp, 2020. "Ethical Implications of Management Accounting and Control: A Systematic Review of the Contributions from the Journal of Business Ethics," Journal of Business Ethics, Springer, vol. 163(2), pages 309-328, May.
    4. Branzei, Oana & Parker, Simon C. & Moroz, Peter W. & Gamble, Edward, 2018. "Going pro-social: Extending the individual-venture nexus to the collective level," Journal of Business Venturing, Elsevier, vol. 33(5), pages 551-565.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Adélie Ranville & Marcos Barros, 2022. "Towards Normative Theories of Social Entrepreneurship. A Review of the Top Publications of the Field," Journal of Business Ethics, Springer, vol. 180(2), pages 407-438, October.
    2. Bonfanti, Angelo & De Crescenzo, Veronica & Simeoni, Francesca & Loza Adaui, Cristian R., 2024. "Convergences and divergences in sustainable entrepreneurship and social entrepreneurship research: A systematic review and research agenda," Journal of Business Research, Elsevier, vol. 170(C).
    3. Janni Grouleff Nielsen & Rainer Lueg & Dennis van Liempd, 2019. "Managing Multiple Logics: The Role of Performance Measurement Systems in Social Enterprises," Sustainability, MDPI, vol. 11(8), pages 1-23, April.
    4. Elena-Simina Lakatos & Bercea Oana Bianca & Laura Bacali, 2016. "The concept of innovation in social economy. A review and a research agenda," Review of Applied Socio-Economic Research, Pro Global Science Association, vol. 11(1), pages 32-50, June.
    5. G. Lumpkin & Todd Moss & David Gras & Shoko Kato & Alejandro Amezcua, 2013. "Entrepreneurial processes in social contexts: how are they different, if at all?," Small Business Economics, Springer, vol. 40(3), pages 761-783, April.
    6. Gupta, Parul & Chauhan, Sumedha & Paul, Justin & Jaiswal, M.P., 2020. "Social entrepreneurship research: A review and future research agenda," Journal of Business Research, Elsevier, vol. 113(C), pages 209-229.
    7. Pradeep Kumar Hota & Balaji Subramanian & Gopalakrishnan Narayanamurthy, 2020. "Mapping the Intellectual Structure of Social Entrepreneurship Research: A Citation/Co-citation Analysis," Journal of Business Ethics, Springer, vol. 166(1), pages 89-114, September.
    8. Giuseppina Maria Cardella & Brizeida Raquel Hernández-Sánchez & Alcides Almeida Monteiro & José Carlos Sánchez-García, 2021. "Social Entrepreneurship Research: Intellectual Structures and Future Perspectives," Sustainability, MDPI, vol. 13(14), pages 1-21, July.
    9. Patricio Osorio-Vega, 2019. "The Ethics of Entrepreneurial Shared Value," Journal of Business Ethics, Springer, vol. 157(4), pages 981-995, July.
    10. Lopez-Cozar, C. & Priede, T. & Rodríguez-Lopez, A., 2015. "Evaluating The Legal Environment For Social Entrepreneurship In America And Europe," Revista Galega de Economía, University of Santiago de Compostela. Faculty of Economics and Business., vol. 24(1), pages 101-110.
    11. Siebold, Nicole, 2021. "Reference points for business model innovation in social purpose organizations: A stakeholder perspective," Journal of Business Research, Elsevier, vol. 125(C), pages 710-719.
    12. Hoogendoorn, B. & van der Zwan, P.W. & Thurik, A.R., 2011. "Social Entrepreneurship and Performance: The Role of Perceived Barriers and Risk," ERIM Report Series Research in Management ERS-2011-016-ORG, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    13. Islam, Syrus M., 2020. "Towards an integrative definition of scaling social impact in social enterprises," Journal of Business Venturing Insights, Elsevier, vol. 13(C).
    14. Barbara Bradač Hojnik & Katja Crnogaj, 2020. "Social Impact, Innovations, and Market Activity of Social Enterprises: Comparison of European Countries," Sustainability, MDPI, vol. 12(5), pages 1-15, March.
    15. Robin Stevens & Nathalie Moray & Johan Bruneel, 2015. "The Social and Economic Mission of Social Enterprises: Dimensions, Measurement, Validation, and Relation," Entrepreneurship Theory and Practice, , vol. 39(5), pages 1051-1082, September.
    16. Yeamduan Narangajavana & Tomas Gonzalez-Cruz & Fernando J. Garrigos-Simon & Sonia Cruz-Ros, 2016. "Measuring social entrepreneurship and social value with leakage. Definition, analysis and policies for the hospitality industry," International Entrepreneurship and Management Journal, Springer, vol. 12(3), pages 911-934, September.
    17. Hoogendoorn, B. & Pennings, H.P.G. & Thurik, A.R., 2010. "What do We Know about Social Entrepreneurship: An Analysis of Empirical Research," ERIM Report Series Research in Management ERS-2009-044-ORG, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    18. Pradeep Kumar Hota, 2023. "Tracing the Intellectual Evolution of Social Entrepreneurship Research: Past Advances, Current Trends, and Future Directions," Journal of Business Ethics, Springer, vol. 182(3), pages 637-659, January.
    19. Dwivedi, Abhishek & Weerawardena, Jay, 2018. "Conceptualizing and operationalizing the social entrepreneurship construct," Journal of Business Research, Elsevier, vol. 86(C), pages 32-40.
    20. S. Chinju Chandran & S. Rajitha Kumar, 2024. "Industrial cooperatives: A sustainable business model for promoting social entrepreneurship," Journal of Global Entrepreneurship Research, Springer;UNESCO Chair in Entrepreneurship, vol. 14(1), pages 1-10, December.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:kap:jbuset:v:141:y:2017:i:3:d:10.1007_s10551-015-2682-5. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.