ABSTRACT

Although the non-profit marketization literature argues that governments’ performance-based accountability demands can hinder non-profit organizational performance, the rational planning literature suggests a more positive yet indirect impact. To unravel the mechanisms at play for those steering their organization, we investigate (1) if performance-based accountability can alter how non-profit directors’ perceive organizational performance and (2) if such relationship is mediated by rational planning inspired practices. Results from structural equation modelling on two-wave survey data among 297 non-profit directors in Flemish non-profits confirm that management tool use and performance measurement are central in explaining how performance-based accountability impacts subjective performance.

摘要

尽管非营利市场化文献认为政府基于绩效的问责要求会阻碍非营利组织的绩效，但理性规划文献提出了更积极但间接的影响。为了揭示那些指导他们组织的机制，我们调查了（1）基于绩效的问责制是否可以改变非营利组织董事对组织绩效的看法，以及（2）这种关系是否受到理性计划启发的实践的调节。对佛兰德非营利组织 297 名非营利组织董事的两波调查数据进行结构方程建模的结果证实，管理工具的使用和绩效衡量是解释基于绩效的问责制如何影响主观绩效的核心。