• Login
    View Item 
    •   Research Bank Home
    • Study Areas
    • Accounting and Finance
    • Accounting and Finance Conference Papers
    • View Item
    •   Research Bank Home
    • Study Areas
    • Accounting and Finance
    • Accounting and Finance Conference Papers
    • View Item
    JavaScript is disabled for your browser. Some features of this site may not work without it.

    Accounting for social services outcomes : extending the balanced scorecard to NGOs in New Zealand

    Prescott, James

    Thumbnail
    Share
    View fulltext online
    Accounting_for_Social_Services_Outcomes_V1.pdf (5.957Mb)
    Date
    2016-11
    Citation:
    Prescott, J. M. (2016, November). Accounting for Social Services Outcomes: Extending the Balanced Scorecard to NGOs in New Zealand. Paper presented at Auckland Regional Accounting Conference, AUT University.
    Permanent link to Research Bank record:
    https://hdl.handle.net/10652/3783
    Abstract
    The application of accounting has already been extended to include aspects of customer services, employee satisfaction and innovation. These applications have however continued to focus on efficiencies and sustainability at the business activity end of the spectrum. The long term impact of business and other social activities continues to be unaddressed from an accountability perspective. This paper aims to contribute to closing this gap in the literature by introducing a framework for measuring outcomes and linking them back to the investments, events, projects or interventions that preceded them. The proposed framework is an adaptation of the balanced scorecard model first introduced by Kaplan and Norton. The paper uses a case study of a social services initiative aimed at reducing domestic violence in at risk communities in New Zealand. Although this model has been developed from an accounting perspective, it draws on the specific practices, theories and intervention logic found in the social services and social development literature. The proposed framework is suggested here as a mechanism for better capturing the performance parameters that will support greater sustainability for Non-Government Organisations (NGOs) in the Social Services sector. The modified model also provides a means for internalising an outcomes measurement approach that will allow for determining the effectiveness of government and philanthropic funded social services programmes delivered by NGOs and Crown entities.
    Keywords:
    accounting, balance scorecard, social services, outcomes measurement
    ANZSRC Field of Research:
    150101 Accounting Theory and Standards, 1607 Social Work
    Copyright Holder:
    Author
    Rights:
    This digital work is protected by copyright. It may be consulted by you, provided you comply with the provisions of the Act and the following conditions of use: Any use you make of these documents or images must be for research or private study purposes only, and you may not make them available to any other person. You will recognise the author's and publishers rights and give due acknowledgement where appropriate.
    Metadata
    Show detailed record
    This item appears in
    • Accounting and Finance Conference Papers [64]

    Library home
    Send Feedback
    Research publications
    Unitec
    Moodle
    © Unitec Institute of Technology, Private Bag 92025, Victoria Street West, Auckland 1142
     

     

    Usage

    Downloads, last 12 months
    125
     
     

    Usage Statistics

    For this itemFor the Research Bank

    Share

    About

    About Research BankResearch at UnitecContact us

    Help for authors  

    How to add researchOpen Access GuideVersions Toolkit

    Register for updates  

    LoginRegister

    Browse Research Bank  

    EverywhereAcademic study areasAuthorDateSubjectTitleType of researchSupervisorThis CollectionAuthorDateSubjectTitleType of researchSupervisor

    Library home
    Send Feedback
    Research publications
    Unitec
    Moodle
    © Unitec Institute of Technology, Private Bag 92025, Victoria Street West, Auckland 1142