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

Book Contribution - Book Chapter Conference Contribution

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 U+2018worksU+2019 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 U+2013 in the form of increased management tool use and performance measurement U+2013 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.
Book: IRSPM 2019 : proceedings
Number of pages: 1
Publication year:2019