HOW DO WE MEASURE SOCIAL MANAGEMENT IN NON-PROFIT ORGANIZATIONS? A SCALE DESIGN BASED ON THE ONCE CASE
Fecha
2021-07-29
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Frontiers in Psychology
Resumen
One of the most important current challenges facing non-profit organizations
(henceforth, NPOs) is to demonstrate that resources are being used properly to fulfill
their missions. The development of control mechanisms to facilitate the measurement of
social goal fulfillment has thus become a priority. In this context, transparency and good
governance are configured as essential strategic elements to build trust with different
stakeholders. In this work, we show the value provided by management indicators
as they have become a necessary tool to confirm that the use of resources, internal
processes and decisions within NPOs are carried out with the highest levels of efficiency
and excellence. Only in this way can social credibility be achieved. The success of an
NPO is inextricably linked to the support of donors, users, public administration and
society as a whole. To achieve our research objective, we build a measurement scale
based on the case of the Spanish National Organization for the Blind (ONCE), one of
the largest Spanish NPOs. Based on ONCE’s experience, we propose a management
indicator model that covers all social dimensions. The model is empirically validated to
standardize the indicators for the ONCE and for serving as a reference for other entities.
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Palabras clave
management accounting, non-profit organizations, management indicators, Spanish National Organization for the Spanish Blind, credibility, management control