Someone recently bought our

students are currently browsing our notes.

X

Topic 4 Reading Evaluation Logics In The Non Profit Sector (Hall, 2011) Notes

Accounting Notes > Accounting in Non-Governmental Organisations Notes

This is an extract of our Topic 4 Reading Evaluation Logics In The Non Profit Sector (Hall, 2011) document, which we sell as part of our Accounting in Non-Governmental Organisations Notes collection written by the top tier of LSE students.

The following is a more accessble plain text extract of the PDF sample above, taken from our Accounting in Non-Governmental Organisations Notes. Due to the challenges of extracting text from PDFs, it will have odd formatting:

Topic 4: "Evaluation logics in the non-profit sector" (Hall, 2011)

"Evaluaton logics in the non-proft sector" (Hall, 2011) Introducton

*

*

*

Focus on how to improve the measurement and evaluation of non-profits through multi-dimensional frameworks (Bagnoli & Megali, 2010) o Balanced scorecards (Kaplan, 2001) o Linkages to strategic decision making (LeRoux & Wright, 2010) Field is often cluttered with new ideas, novel approaches and the latest toolkits (Jacobs et al., 2010) Analysing the ideals of different evaluation approaches can advance understanding of performance measurement and evaluation practice and theory in the nonprofit sector in 3 ways: o Directs attention to the normative properties of performance measurement
? Can guide decision making (Friedland & Alford, 1991) o Focuses attention on how different evaluation logics can privilege different kinds of knowledge and methods of knowledge generation
? Stakeholders are increasingly demanding that evaluation information be quantitative in nature and directed towards the impact o f non profit organizations (McCarthy, 2007) o The role of expertise in the evaluation of non-profit organizations
? Particular conceptions of expertise and 'valid' information can serve to elevate the interests of certain actors in non-profit organizations whilst disenfranchising others (Ebrahim, 2002); Greene, 1999)

Analysis of evaluaton techniques Logical framework

*

*

*

*

*

*

*

*

*

Developed throughout the 1970s as a planning and evaluation tool primarily for use by large bilateral and multi-lateral donor organizations 4x4 matrix o Vertically, the project is translated into a series of categories
? Inputs
? Outputs
? Purpose
? Goal o Horizontally, the categories are described using:
? Narrative summary
? Objectively verifiable indicators
? Means of verification
? Important assumptions Designers and proponents were Rosenberg and Posner (1979) of Practical Concepts Incorporated Developed in response to two perceived problems with existing evaluation approaches o 1) Viewed as unclear and subjective o 2) Evaluations were sites for disagreement that was considered unproductive LFA views the projects as a "set of interlocking hypotheses: if inputs, then outputs; if outputs, then purpose" (RP, 1979) o Chain of causality Evaluation based on evidence o OVIs were "means for establishing what conditions will signal successful achievement of the project objectives" o Prove to outsiders that results have indeed been achieved
? Avoid "misunderstanding or ... different interpretations by those involved in the project" (RP, 1979) Detailed specification of objectives and indicators has two effects: o 1) Remove any possibility for conflict and discussions are thus "constructive" o 2) Provides clarity that being blamed for issues apparently outside one's control is no longer possible Very little evaluation required o A simple comparison of actual results to pre-set standards Real expertise relates to designing projects, not their evaluation

Most signifcant change

*

*

*

*

Developed in 1990s as an approach to evaluating complex social development programs Regular collection and interpretation of stories about important changes in the program Used to evaluate programs in both developing and developed economies Principal designers and proponents were Davies and Dart

Buy the full version of these notes or essay plans and more in our Accounting in Non-Governmental Organisations Notes.