ABSTRACT
If quantification is such a formidable hurdle perhaps we ought first to verify that it is really necessary. It has already been made clear that a tenet at the very heart of the beneficiary doctrine is that, if we want our organizations to be seen to fulfil the needs of their beneficiaries as effectively as companies do theirs, then we must measure their performance as effectively as companies do. In any case, remember what we are trying to do: to raise the standard of judging the corporate performance of non-profitmaking organizations’ (NPOs) to the level seen in companies. The fact that many NPOs still do not measure their performance places them at an increasing disadvantage compared to companies—indeed, this is the defect mainly responsible for the degraded position of NPOs in modem society. Take first the performance indictators known to every manager in the world.
