By James Cutt, Vic Murray
This designated quantity presents new views on assessing the functionality of nonprofit companies when assembly the knowledge wishes of decision-makers, either inner (such as resource-providers, regulators and clients), and exterior (including forums, managers, employees and volunteers).
Whilst so much discussions of responsibility concentration solely on monetary responsibility, this name bargains an important contribution to a comparatively untouched quarter by way of combining the therapy of either review and responsibility from a managerial perspective.
With elevated curiosity within the idea that nonprofit firms needs to be responsible, this topical quantity fills a niche within the literature that postgraduates and students of business reports and administration will locate invaluable.
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Additional resources for Accountability and Effectiveness Evaluation in Nonprofit Organizations (Routledge Studies in the Management of Voluntary and Non-Profit Organizations)
Chapter 10, on an adaptation of the CCAF/FCVI attributes, attempts such a representation. Appropriateness refers to the quality of the information provided. It reflects the extensive material in the literature on the qualitative characteristics of information, and can be broken down into a set of subcriteria. First, validity requires that the information represent accurately what it purports to represent—for instance, how were the statistics on client satisfaction obtained? Are they representative?
Accountability 13 of these objectives. Performance analysts use financial ratio analysis of the statement of revenue and expenses to provide comparative analysis of the profitability of the programme and organization, and financial ratio analysis of the statement of financial position to provide comparative analysis of liquidity and solvency. It is common in comparative assessments of the performance of commercial programmes or organizations—such as those provided regularly in business magazines like Business Week and Fortune— to provide a comprehensive picture of commercial performance, including, for instance: market value; dividend yield; earnings per share; sales (and sales growth); profit (and profit growth); net margins; return on invested capital; and return on equity.
An evaluator must work through four distinct stages in the evaluation process: Evaluation methods and processes • • • • 33 Designing the evaluation system; Choosing data collection methods; Developing standards for assessing the data; and Interpreting and using the results of the evaluation. In designing the system, the questions must be asked: • Why is this being done? g. ) • What is to be evaluated? g. ) • What type of evaluation will be used? g. ) • Who will do it and when? g. will outside evaluation experts be used?