Qualities before Quantities: A Framework to Develop Dynamic Assessment of the Nonprofit Sector

Elizabeth A. Castillo

    Research output: Contribution to journalArticlepeer-review

    3 Scopus citations

    Abstract

    Metrics are essential for assessing performance and guiding course corrections. However, selecting the wrong metrics can damage organizations and communities by promoting resource investment in activities that don't lead to envisioned impacts. Therefore, it is essential to reflect on what qualities an effective set of metrics should possess before insisting on quantification. This concept paper articulates design principles for developing an index of the nonprofit sector. Drawing from complexity theory and axiology (philosophy of values), the paper explains fundamental questions and values considerations to assist index developers in creating effective measures. It argues for the use of a capabilities approach, operationalized as multiple capitals, as the design architecture. It suggests the social accounting framework of Integrated Reporting as a way to track these capitals over multiple levels and time horizons.

    Original languageEnglish (US)
    Article number20180009
    JournalNonprofit Policy Forum
    Volume9
    Issue number3
    DOIs
    StatePublished - Oct 1 2018

    Keywords

    • capabilities
    • integrated reporting
    • multiple capitals
    • nonprofit policy

    ASJC Scopus subject areas

    • Sociology and Political Science
    • Economics and Econometrics
    • Public Administration

    Fingerprint

    Dive into the research topics of 'Qualities before Quantities: A Framework to Develop Dynamic Assessment of the Nonprofit Sector'. Together they form a unique fingerprint.

    Cite this