Accountability Reporting in Austrian Nonprofit Organizations - More than a Compliance Instrument?

Abstract

Non-profit organizations (NPOs) are increasingly obliged to demonstrate performance in terms of efficiency and effectiveness. The introduction of performance measurement systems is advocated not only to promote external accountability but also for internal coordination purposes. However, studies concentrating on the use of performance measurement systems within NPOs and on how they balance both internal management needs and external accountability reporting obligations within their implemented performance measurement systems are scarce. We would like to narrow this gap by addressing this question with regard to NPOs in Austria. Therefore we analyze the design and instrumental purposes of their performance measurement systems employed, explore who exerts influence on the development of performance measurement systems and discuss several contingency factors in this context. Additionally, we inquire how the NPOs interviewed assess the cost-benefit ratio of the performance measurement systems imposed on them.