A MODAL BASED ON PERFORMANCE MEASUREMENT AND GOOD GOVERNANCE PRINCIPLES IN NON-PROFIT ORGANIZATIONS: OVERALL PERFORMANCE SCORECARD MODAL

Yıl 2014, Sayı: 3, 7 - 36, 24.11.2015

Yaşar Köse Hakan Karabacak , Murat Atik

Öz

In the performance measurement of non-profit organizations, performance indicators remain inefficient so it’s essential to specify non-financial measurement criterion and create a management system based on these criterion for these organizations. In this study, “Overall Performance Scorecard Model” has been developed for performance measurement of non-profit organizations. The first and basic point which makes the model different is that the assessment criteria in performance report, which are termed as performance components or dimensions, are based on good governance principles. The basic good governance principles used in the model are as follows: Accountability, efficiency and productivity, responsiveness, participation, transparency and strategic planning. The model is capable of gathering all proposed approaches for performance measurement of non-profit organizations under a single roof and it also has the elasticity to be adapted in accordance with these organizations’ needs.

Anahtar Kelimeler

Non-Profit Organizations, Performance Measurement, Overall Performance Scorecard

KÂR AMACI GÜTMEYEN ORGANİZASYONLARDA PERFORMANS ÖLÇÜMÜ VE İYİ YÖNETİŞİM İLKELERİNE DAYANAN BİR MODEL ÖNERİSİ: BÜTÜNSEL PERFORMANS KARNESİ

Öz

Kâr amacı gütmeyen organizasyonların performans ölçümünde finansal performans göstergelerinin yetersiz kalması nedeniyle, bu organizasyonlar için finansal olmayan ölçütlerin belirlenmesi ve bu ölçütlere dayalı bir performans yönetim sisteminin kurulması gereklidir. Bu çalışmada kâr amacı gütmeyen organizasyonlarda performans ölçümüne ilişkin “Bütünsel Performans karnesi Modeli” geliştirilmiştir. Önerilen bu modeli farklılaştıran ilk nokta, performans bileşenleri veya boyutları olarak adlandırılan performans karnesindeki değerlendirme ölçütlerinde iyi yönetişim ilkelerinin temel alınmasıdır. Modelde kullanılan iyi yönetişimin temel ilkeleri; hesap verebilirlik, etkinlik ve verimlilik, cevap verebilirlik, katılımcılık, şeffaflık ve stratejik planlama olarak tespit edilmiştir. Önerilen Performans karnesi Modeli kâr amacı gütmeyen organizasyonların performans ölçümüne yönelik olarak önerilen tüm yaklaşımları tek bir çerçeve altına alma ve bu organizasyonların gereksinimleri doğrultusunda uyarlanabilme esnekliğine sahiptir. 

Anahtar Kelimeler

Kâr Amacı Gütmeyen Organizasyonlar, Performans Ölçümü, Bütünsel Performans Karnesi

Kaynakça

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