资金来源与绩效管理体系:实证研究

IF 2.4 Q2 BUSINESS, FINANCE
M. Alam, M. Paull, Anna Peachey, D. Holloway, J. Griffiths
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引用次数: 3

摘要

本文的目的是探讨非营利组织的绩效管理系统如何受到其资金来源的影响。它解释了资源如何激励组织通过出席绩效管理系统实现战略多样化。设计/方法/方法采用定性案例研究方法,包括与非营利组织的关键线人进行半结构化访谈,以了解与不同资金来源相关的绩效管理系统的演变性质。研究结果表明,案例研究组织改变了其收入基础以及绩效管理系统,以满足不同资金来源的报告和问责要求。尽管外部资金来源详细说明了不同的限制和要求,但整个绩效管理系统能够管理这些不同的期望。本研究基于单一案例研究,其研究结果需要谨慎解释,因为非营利组织之间存在差异,因为它们的环境,服务和资金不同。原创性/价值本文对现有的关于组织绩效管理如何受到资金来源影响的知识有所贡献,提供了运营和治理层面的见解。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Funding sources and performance management systems: an empirical study
Purpose The purpose of this paper is to explore how performance management systems in nonprofit organizations are influenced by their funding sources. It explains how resources motivate organizations to diversify their strategies with attended performance management systems. Design/methodology/approach It adopts a qualitative case study approach involving semi-structured interviews with key informants in a nonprofit organization to understand the evolving nature of performance management systems associated with different funding sources. Findings The findings suggest that the case study organization changed its revenue base along with its performance management systems to satisfy the reporting and accountability requirements of different funding sources. Despite external funding sources detailing different restrictions and requirements, the overall performance management system was able to manage these different expectations. Research limitations/implications This study is based on a single case study, and its findings need to be interpreted with care, as there are differences between nonprofit organizations because they differ in their environments, services and funding. Originality/value This paper contributes to extant knowledge on how organizational performance management is influenced by funding sources, providing insights at the operational and governance levels.
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来源期刊
CiteScore
4.80
自引率
15.80%
发文量
30
期刊介绍: The main objective of the journal is to provide a platform for researchers and practitioners from multiple disciplines to disseminate information on organizational and accounting systems change. To achieve this, the journal will be directed at mapping out contemporary changes in the new global business environment. It will seek to explain the new techniques, processes, and philosophies associated with the rise of strategy-oriented accounting and information systems.
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