One of the most important current challenges facing non-profit organizations (henceforth, NPOs) is to demonstrate that resources are being used properly to fulfil their missions. The development of control mechanisms to facilitate the measurement of social goal fulfilment 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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我们如何衡量非营利组织的社会管理？基于Once案例的尺度设计

非营利组织（以下简称 NPO）当前面临的最重要挑战之一是证明资源被正确使用以完成其使命。因此，开发控制机制以促进衡量社会目标的实现已成为当务之急。在这种情况下，透明度和良好治理被配置为与不同利益相关者建立信任的基本战略要素。在这项工作中，我们展示了管理指标提供的价值，因为它们已成为确认 NPO 内部资源使用、内部流程和决策以最高效率和卓越水平执行的必要工具。只有这样，才能获得社会公信力。非营利组织的成功与捐助者、使用者、公共行政和整个社会。为了实现我们的研究目标，我们根据西班牙最大的非营利组织之一西班牙国家盲人组织 (ONCE) 的案例构建了一个测量量表。基于ONCE的经验，我们提出了一个涵盖所有社会维度的管理指标模型。该模型经过实证验证，以标准化 ONCE 的指标并作为其他实体的参考。