The analysis of performance of Not-for-profit organisations (NPOs) is difficult because there are several objectives and perspectives to NPO performance and accountability, especially if considered sustainably and in long term. This suggests that performance analysis and measurement of NPOs might also involve multiple perspectives, such as in Balanced Scorecard (BSC) or in the Logical Framework (LF) models.

This article is a case study of analysing the sustainable development and performance of an NPO in rural Ethiopia. We propose the Logic Balanced Scorecard (LBSC) model that combines elements of BSC and LF. This proposal was preliminarily used and tested in a five-year interventionist accounting case study among eight villages in rural Ethiopia. Advances in performance measurement may help improving the socioeconomic, agricultural and nutritional situation in the area. Further, an improved analysis of performance, sustainability and accountability of NPOs may make development projects easier to plan, follow and assess.

非营利组织 (NPO) 的绩效分析很困难，因为 NPO 的绩效和问责制有多种目标和观点，尤其是在可持续和长期考虑的情况下。这表明 NPO 的绩效分析和衡量也可能涉及多个视角，例如在平衡计分卡 (BSC) 或逻辑框架 (LF) 模型中。

本文是分析埃塞俄比亚农村非营利组织的可持续发展和绩效的案例研究。我们提出了结合 BSC 和 LF 元素的逻辑平衡计分卡 (LBSC) 模型。该建议在埃塞俄比亚农村八个村庄的五年干预会计案例研究中得到初步使用和测试。绩效衡量方面的进步可能有助于改善该地区的社会经济、农业和营养状况。此外，对非营利组织的绩效、可持续性和问责制的改进分析可能会使发展项目更容易规划、跟踪和评估。