Abstract
In the literature, most of the researches investigated the performance evaluation for the private enterprise. Comparatively, there are very few related researches emphasized the performance assessment for non-profit organizations (NPOs). It is noted that there are several evaluation methods used on NPOs, for examples: financial accountability, program products or outputs, adherence to standards of quality in service delivery, participant-related measure, client satisfaction, etc. Are these methods sufficient and adequate? In this research, we will introduce new methodologies of performance evaluation for NPOs.
Balanced Scorecard (BSC), developed in 1992, is widely adopted by the enterprises around the world, and many non-profit organizations had introduced and implemented BSC. In Taiwan, very few NPOs implement BSC. It is therefore this research wants to examine the feasibility of the implementation of BSC for NPOs in Taiwan, and then develops an implementation framework of BSC. Finally, a case study will be provided to demonstrate that this framework is feasible and powerful.
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