Urquía Grande, María ElenaLorain, Marie Anne Francoise GabrielleIlmari Rautiainen, AnttiCano Montero, Elisa Isabel2025-11-242025-11-242021-08-01Urquía-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.2021.1019440149-718910.1016/j.evalprogplan.2021.101944https://hdl.handle.net/20.500.14352/126364The 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.engjournal articlehttps://doi.org/10.1016/j.evalprogplan.2021.101944restricted accessBalanced scorecardLogic frameworkNPOsAfricaSustainable developmentCiencias Sociales53 Ciencias Económicas