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oai:docta.ucm.es:20.500.14352/1263642025-11-25T00:58:38Zcom_20.500.14352_14col_20.500.14352_15

00925njm 22002777a 4500 dc Urquía Grande, María Elena author Lorain, Marie Anne Francoise Gabrielle author Ilmari Rautiainen, Antti author Cano Montero, Elisa Isabel author 2021-08-01 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. Urquía-Grande, E., Lorain, M.-A., Rautiainen, A. I., & Cano-Montero, E. I. (2021). Balance with logic-measuring the performance and sustainable development efforts of an NPO in rural Ethiopia. Evaluation and Program Planning, 87, 101944. https://doi.org/10.1016/j.evalprogplan.2021.101944 0149-7189 10.1016/j.evalprogplan.2021.101944 https://hdl.handle.net/20.500.14352/126364 https://doi.org/10.1016/j.evalprogplan.2021.101944 Balance with logic-measuring the performance and sustainable development efforts of an NPO in rural Ethiopia