A review of studies on PMS in social and nonprofit organisations
| Author/Year | Method | Main contributions |
|---|---|---|
| Simons (1995) | Levers of control framework (belief systems, boundary systems, diagnostic control systems, interactive control systems) | To use controls in order to implement and develop strategies To help managers identify opportunities and solve problems |
| Kaplan and Norton (1996) | Balanced scorecard (BSC): translating visions and strategies into aims and indicators. Considering financial metrics plus three additional perspectives: customer, internal process and learning and growth | To measure performance by creating links between daily actions carried out by organisations and their objectives To include intangible assets in the analysis (in addition to financial resources) |
| Kaplan and Norton (2001) | Adjustment of the original version of BSC | To create a useful tool for nonprofit organisations |
| Moore (2003) | Public value scorecard: adaptation of Kaplan and Norton's balanced scorecard with a focus on the “public value strategy” instead of competitive strategy. The public value scorecard considers a “strategic triangle,” including three key elements: social mission, legitimacy and support and organisational capabilities | To give managers the ability to consider all relevant aspects for the implementation of a strategy in the nonprofit context |
| Somers (2005) | Social enterprise balanced scorecard (SEBC): adaptation of the Kaplan and Norton balanced scorecard for social enterprises | To provide a tool for social organisations considering social goals above the financial perspective, the financial perspective with a focus on sustainability and a broadened customer perspective capturing a large number of stakeholder groups |
| Bull (2007) | Adaptation of Kaplan and Norton's balanced scorecard for social enterprises | To integrate social aspects in management control To provide an easily adaptable tool for the multi-stakeholder context characterising social organisations |
| Mook et al., (2007) | Expanded value added statement (EVAS): based on a traditional accounting statement but modified to include social and environmental items | To include the concept of intellectual capital in the social accounting model To report the social value created in addition to the economic value added |
| Ebrahim and Rangan (2010) | Contingency framework: a matrix referring to two characteristics of an organisation, the theory of change and the operational strategy, giving four broad types of results: niche, integrated, institutional and ecosystem | To measure social results and to examine the management control of organizations operating within the social sector |
| Bagnoli and Megali (2011) | Multidimensional control model: analysis of economic and financial performance, social effectiveness and institutional legitimacy | To provide a performance measurement system based on a multidimensional control model for all social enterprises |
| Author/Year | Method | Main contributions |
|---|---|---|
| Levers of control framework (belief systems, boundary systems, diagnostic control systems, interactive control systems) | To use controls in order to implement and develop strategies | |
| Balanced scorecard (BSC): translating visions and strategies into aims and indicators. Considering financial metrics plus three additional perspectives: customer, internal process and learning and growth | To measure performance by creating links between daily actions carried out by organisations and their objectives | |
| Adjustment of the original version of BSC | To create a useful tool for nonprofit organisations | |
| Public value scorecard: adaptation of Kaplan and Norton's balanced scorecard with a focus on the “public value strategy” instead of competitive strategy. The public value scorecard considers a “strategic triangle,” including three key elements: social mission, legitimacy and support and organisational capabilities | To give managers the ability to consider all relevant aspects for the implementation of a strategy in the nonprofit context | |
| Social enterprise balanced scorecard (SEBC): adaptation of the Kaplan and Norton balanced scorecard for social enterprises | To provide a tool for social organisations considering social goals above the financial perspective, the financial perspective with a focus on sustainability and a broadened customer perspective capturing a large number of stakeholder groups | |
| Adaptation of Kaplan and Norton's balanced scorecard for social enterprises | To integrate social aspects in management control | |
| Expanded value added statement (EVAS): based on a traditional accounting statement but modified to include social and environmental items | To include the concept of intellectual capital in the social accounting model | |
| Contingency framework: a matrix referring to two characteristics of an organisation, the theory of change and the operational strategy, giving four broad types of results: niche, integrated, institutional and ecosystem | To measure social results and to examine the management control of organizations operating within the social sector | |
| Multidimensional control model: analysis of economic and financial performance, social effectiveness and institutional legitimacy | To provide a performance measurement system based on a multidimensional control model for all social enterprises |
Sharing content requires targeting cookies to be enabled. Please update your cookie preferences to use this feature.