Alnoor Ebrahim, V. Kasturi Rangan, Social Enterprise Initiative, Harvard Business School (2010) Working Paper 10-099 Available as pdf
ABSTRACT
“Leaders of organizations in the social sector are under growing pressure to demonstrate their impacts on pressing societal problems such as global poverty. We review the debates around performance and impact, drawing on three literatures: strategic philanthropy, nonprofit management, and international development. We then develop a contingency framework for measuring results, suggesting that some organizations should measure long-term impacts, while others should focus on shorter-term outputs and outcomes. In closing, we discuss the implications of our analysis for future research on performance management.”
