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Performance Measurement in Non-Profit Organizations: The Road to
Integrated Reporting addresses the issue of performance measurement
in nonprofit companies with the aim of defining a system of useful
measures to understand, manage, and improve the performance of such
companies by employing systems theory to examine their conditions
of existence and manifestations of life. From the proposed company
model follows that the system of performance measures should make
it possible to keep under control both the productive
transformation, with the physical-technical efficiency indicators,
and the economic transformation, with the economic efficiency
indicators, and the financial transformation with the financial
efficiency indicators, and finally the managerial transformation
with the effectiveness indicators, taking into account the degree
of satisfaction of the expectations of the main categories of
company stakeholders. Readers will understand that economic
analysis alone is not sufficient to assess the performance of such
organizations, but it is necessary to unite it with the analysis of
sustainability dimensions. It would therefore be appropriate to
draw up an integrated report that combines the economic and
financial dimensions with the pillars of sustainability, as in the
case of companies in the second sector. There is a gap in the
literature in this area that this book aims to fill, making it a
valuable resource to researchers, academics, and advanced students
interested in performance evaluation of NPOs.
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