1. Does performance-based accountability impact how non-profit directors perceive organizational performance? Insights from rational planning
- Author
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Ben Suykens, Sebastian Desmidt, Bram Verschuere, and Kenn Meyfroodt
- Subjects
TheoryofComputation_MISCELLANEOUS ,business.industry ,05 social sciences ,Accounting ,performance measurement ,Non profit ,management tool use ,Organizational performance ,Rational planning model ,0506 political science ,Management Information Systems ,Business and Economics ,Management of Technology and Innovation ,0502 economics and business ,Accountability ,050602 political science & public administration ,rational planning ,Performance measurement ,Non-profit accountability ,Marketization ,subjective non-profit performance ,business ,050203 business & management - Abstract
Although the non-profit marketization literature argues that governments’ performance-based accountability demands can hinder non-profit organizational performance, 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.
- Published
- 2021
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