ABSTRACT

This chapter provides a case study of performance measurement design and implementation in a not-for-profit organization in Galway, Ireland. It considers the role and position of credit unions from a democratic sociopolitical perspective. The chapter looks at the application of two popular strategy performance models, scorecards and strategy maps, and their application to third sector organizations. It outlines the structure and nature of the Peruvian third sector and then provides a brief case study of a Peruvian non-government organization (NGO), SOS Faim. The chapter offers an informal review of a six-year collaborative effort to develop effective performance management tools for small and medium-sized social enterprises (SMSEs). It examines the requirements for measuring and managing performance, and the challenges of ensuring such measurement is appropriate and valuable to the social enterprise. The chapter draws together the experience of several third sector practitioners and provides a real-world international view of the changes, challenges and potential in third sector organizations around the world.