Measuring performance in the third sector

  • Carolyn Cordery, Rowena Sinclair
  • Qualitative Research in Accounting & Management, November 2013, Emerald
  • DOI: 10.1108/qram-03-2013-0014

What is it about?

This paper synthesises the literature on performance measurement in the not-for-profit (third) sector. It draws on a range of disciplines, in particular noting that financial measurement is not enough for the third sector. We highlight a number of different measurement methods that may be used.

Why is it important?

Third sector organisations find it difficult to discharge accountability and to improve their own performance. We co-edited this special issue of Qualitative Research in Accounting and Management to highlight different ways that performance is measured in third sector organisations, in order to help practitioners and other researchers.


Professor Carolyn J Cordery
Aston University

We analysed studies in two different ways - performance that discharges accountability and performance measurement that helps third sector organisations to improve their practice. Both are necessary and more studies need to be done in this area.

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The following have contributed to this page: Professor Carolyn J Cordery