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Does performance-based accountability impact nonprofit performance? An analysis of the mediating role of rational planning

Ben Suykens (UGent) , Kenn Meyfroodt (UGent) , Sebastian Desmidt (UGent) and Bram Verschuere (UGent)
Author
Organization
Project
Civil society Innovation in Flanders - investigating and designing new models of social - CSI-Flanders
Abstract
Combining insights from the nonprofit and public management literature, this study examines whether and to what extent performance-based accountability demands by public institutions affect nonprofit performance. Based on a series of regression and mediation analyses of two-wave survey data of nonprofit organizations in Flanders (Belgium; N = 496), our take-home argument lies in the realization that performance-based accountability by public authorities arguably ‘works’ in the nonprofit sector in a post-corporatist welfare state, albeit in an indirect manner. This is no trivial issue, as it suggests that professionalization – in the form of increased management tool use and performance measurement – serves as a precondition for performance-based accountability positively impacting nonprofit performance. Accordingly, simply raining down performance targets might not contribute to nonprofit performance. Instead, resource holders should think of how to support NPOs in adopting management tools to measure their performance in a purposeful way, i.e. with respect for the organizational particularities (e.g., tasks, size) of the NPO at hand.
Keywords
nonprofit organization, rational planning, performance-based accountability, performance measurement, management tool use

Citation

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Chicago
Suykens, Ben, Kenn Meyfroodt, Sebastian Desmidt, and Bram Verschuere. 2019. “Does Performance-based Accountability Impact Nonprofit Performance? An Analysis of the Mediating Role of Rational Planning.” In IRSPM 2019 : Proceedings. Wellington, New Zealand.
APA
Suykens, Ben, Meyfroodt, K., Desmidt, S., & Verschuere, B. (2019). Does performance-based accountability impact nonprofit performance? An analysis of the mediating role of rational planning. IRSPM 2019 : proceedings. Presented at the International Research Society for Public Management, IRSPM 2019, Wellington, New Zealand.
Vancouver
1.
Suykens B, Meyfroodt K, Desmidt S, Verschuere B. Does performance-based accountability impact nonprofit performance? An analysis of the mediating role of rational planning. IRSPM 2019 : proceedings. Wellington, New Zealand; 2019.
MLA
Suykens, Ben et al. “Does Performance-based Accountability Impact Nonprofit Performance? An Analysis of the Mediating Role of Rational Planning.” IRSPM 2019 : Proceedings. Wellington, New Zealand, 2019. Print.
@inproceedings{8613623,
  abstract     = {Combining insights from the nonprofit and public management literature, this study examines whether and to what extent performance-based accountability demands by public institutions affect nonprofit performance. Based on a series of regression and mediation analyses of two-wave survey data of nonprofit organizations in Flanders (Belgium; N = 496), our take-home argument lies in the realization that performance-based accountability by public authorities arguably {\textquoteleft}works{\textquoteright} in the nonprofit sector in a post-corporatist welfare state, albeit in an indirect manner. This is no trivial issue, as it suggests that professionalization -- in the form of increased management tool use and performance measurement -- serves as a precondition for performance-based accountability positively impacting nonprofit performance. Accordingly, simply raining down performance targets might not contribute to nonprofit performance. Instead, resource holders should think of how to support NPOs in adopting management tools to measure their performance in a purposeful way, i.e. with respect for the organizational particularities (e.g., tasks, size) of the NPO at hand.},
  author       = {Suykens, Ben and Meyfroodt, Kenn and Desmidt, Sebastian and Verschuere, Bram},
  booktitle    = {IRSPM 2019 : proceedings},
  language     = {eng},
  location     = {Wellington },
  pages        = {32},
  title        = {Does performance-based accountability impact nonprofit performance? An analysis of the mediating role of rational planning},
  year         = {2019},
}