RT Article
T1 Spiritually Informed Not-for-profit Performance Measurement
JF Journal of business ethics
VO 141
IS 3
SP 451
OP 468
A1 Gamble, Edward N.
A1 Beer, Haley A.
A2 Beer, Haley A.
LA English
YR 2017
UL https://ixtheo.de/Record/1785660438
AB 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.
K1 Spirituality
K1 Social Enterprise
K1 Performance measurement
K1 Not-for-profit
K1 Metrics
K1 Buddhism
DO 10.1007/s10551-015-2682-5