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Evaluation logics in the third sector

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  • Hall, Matthew

Abstract

In this paper I provide a preliminary sketch of the types of logics of evaluation in the third sector. I begin by tracing the ideals that are evident in three well-articulated yet quite different third sector evaluation practices: the logical framework, most significant change stories, and social return on investment. Drawing on this analysis, I then tentatively outline three logics of evaluation: a scientific evaluation logic (systematic observation, observable and measurable evidence, objective and robust experimental procedures), a bureaucratic evaluation logic (complex, step-by-step procedures, analysis of intended objectives), and a learning evaluation logic (openness to change, wide range of perspectives, lay rather than professional expertise). These logics draw attention to differing conceptions of knowledge and expertise and their resource implications, and have important consequences for the professional status of the practitioners, consultants, and policy makers that contribute to and/or are involved in evaluations in third sector organizations

Suggested Citation

  • Hall, Matthew, 2014. "Evaluation logics in the third sector," LSE Research Online Documents on Economics 46365, London School of Economics and Political Science, LSE Library.
  • Handle: RePEc:ehl:lserod:46365
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    References listed on IDEAS

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    Cited by:

    1. Hall, Matthew & Millo, Yuval & Barman, E, 2015. "Who and what really counts? Stakeholder prioritization and accounting for social value," LSE Research Online Documents on Economics 62354, London School of Economics and Political Science, LSE Library.
    2. O’Leary, Susan & Smith, David, 2020. "Moments of resistance: An internally persuasive view of performance and impact reports in non-governmental organizations," Accounting, Organizations and Society, Elsevier, vol. 85(C).
    3. Neelesh Kumar, 2020. "Social Business Model and its Efficacy: A Case Study on Agroforestry in the Indian Context," Journal of Entrepreneurship and Innovation in Emerging Economies, Entrepreneurship Development Institute of India, vol. 6(1), pages 195-219, January.
    4. Marco Bellucci & Carmela Nitti & Chiara Chimirri & Luca Bagnoli, 2019. "Rendicontare l?impatto sociale. Metodologie, indicatori e tre casi di sperimentazione in Toscana," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(3), pages 166-187.
    5. Tae-Hwan Kim & Hoon Hong & Jonghyun Park & Chung Sik Yoo & Jongick Jang, 2017. "Statistical Estimation of the Casual Effect of Scoial Economy on Subjective Well-Being," Working papers 2017rwp-104, Yonsei University, Yonsei Economics Research Institute.
    6. Julien Kleszczowski & Nathalie Raulet‐Croset, 2022. "Evaluating social impact in practice: Constructing a response to institutional demand in a French nonprofit organization," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 93(2), pages 357-380, June.
    7. Chenhall, Robert H. & Hall, Matthew & Smith, David, 2017. "The expressive role of performance measurement systems: a field study of a mental health development project," LSE Research Online Documents on Economics 46364, London School of Economics and Political Science, LSE Library.
    8. Saka-Helmhout, Ayse & Álamos-Concha, Priscilla & López, Mabel Machado & Hagan, Julie & Murray, Gregor & Edwards, Tony & Kern, Philipp & Martin, Isabelle & Zhang, Ling Eleanor, 2024. "Stakeholder engagement strategies for impactful corporate social innovation initiatives by multinational enterprises," Journal of International Management, Elsevier, vol. 30(4).
    9. Millo, Yuval & Barman, Emily & Hall, Matthew, 2016. "Accounting measurement tools and their impact on managerial decision making," economic sociology. perspectives and conversations, Max Planck Institute for the Study of Societies, vol. 17(2), pages 17-23.
    10. Matthew Hall & Yuval Millo & Emily Barman, 2015. "Who and What Really Counts? Stakeholder Prioritization and Accounting for Social Value," Journal of Management Studies, Wiley Blackwell, vol. 52(7), pages 907-934, November.
    11. Mitchell George E. & Calabrese Thad D., 2020. "Instrumental Philanthropy, Nonprofit Theory, and Information Costs," Nonprofit Policy Forum, De Gruyter, vol. 11(2), pages 1-15, July.
    12. Clerkin, Brendan & Quinn, Martin, 2021. "Institutional agents missing in action?: Management accounting at non-governmental organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    13. Chenhall, Robert H. & Hall, Matthew & Smith, David, 2017. "The expressive role of performance measurement systems: A field study of a mental health development project," Accounting, Organizations and Society, Elsevier, vol. 63(C), pages 60-75.

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    More about this item

    Keywords

    evaluation; logics; performance measurement; accountability; expertise;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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