Balance with logic-measuring the performance and sustainable development efforts of an NPO in rural Ethiopia

•A Balanced Scorecard is designed together with a Logic Framework for a small NPO working in African context.•The model defined links management and social work philosophies facilitating the NPOs towards sustainable development.•The small NPO is working in agriculture, nutrition and economic project...

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Bibliographic Details
Published in:Evaluation and program planning 2021-08, Vol.87, p.101944, Article 101944
Main Authors: Urquía-Grande, Elena, Lorain, Marie-Anne, Rautiainen, Antti Ilmari, Cano-Montero, Elisa Isabel
Format: Article
Language:English
Subjects:
Accountability
Africa
Balanced scorecard
Case studies
Development programs
Evaluation
Logic framework
Nonprofit organizations
NPOs
Private sector
Rural areas
Rural communities
Sustainability
Sustainable development
Villages
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Summary:•A Balanced Scorecard is designed together with a Logic Framework for a small NPO working in African context.•The model defined links management and social work philosophies facilitating the NPOs towards sustainable development.•The small NPO is working in agriculture, nutrition and economic projects in rural villages in the Oromiya region.•Some indicators from the model have already been calculated with data collected through the villages.•Some of the authors have taught the farmers the economics guiding Ethiopian farmers towards best performance.•The model could be replicated in other small NPOs working in the African rural context. The analysis of performance of Not-for-profit organisations (NPOs) is difficult because there are several objectives and perspectives to NPO performance and accountability, especially if considered sustainably and in long term. This suggests that performance analysis and measurement of NPOs might also involve multiple perspectives, such as in Balanced Scorecard (BSC) or in the Logical Framework (LF) models. This article is a case study of analysing the sustainable development and performance of an NPO in rural Ethiopia. We propose the Logic Balanced Scorecard (LBSC) model that combines elements of BSC and LF. This proposal was preliminarily used and tested in a five-year interventionist accounting case study among eight villages in rural Ethiopia. Advances in performance measurement may help improving the socioeconomic, agricultural and nutritional situation in the area. Further, an improved analysis of performance, sustainability and accountability of NPOs may make development projects easier to plan, follow and assess.
ISSN:0149-7189
1873-7870
DOI:10.1016/j.evalprogplan.2021.101944