Financial Domain as a Tool in Measuring Non-Governmental Organizations (NGOs) Performance in Kenya
研究了平衡计分卡中财务维度在肯尼亚西部生计型非政府组织绩效评估中的应用，通过问卷发现会计、审计、采购与资产建设、预算灵活性与调整是四个关键财务领域。
Performance measurement among NGO’s takes critical perspective within the Balanced Score Card (BSC) domain. The BSC emphasizes four dimensions which include customers’ perspectives, financial perspective, internal, business and organization learning dimension. Financial perspectives received least consideration among NGO’s due to their non-profit nature. However, this aspect needs to be given equal priority just like other components. This article attempts to demonstrate the focus given on financial components among NGO’s with livelihood orientation and operating within western Kenya. The study administered 64 questionnaires to all top management of NGO’s. The results revealed four components of financial domains in performance measurement. Accounting processes, audit processes, procurement and asset building, and budget flexibility and adjustment emerged as key issues of finance in performance evaluation base on variance accountability generated by principal axis factor analysis. The study concludes that financial perspective of performance measurement within NGOs would prioritize accounting, audit, procurement and asset building and budget flexibility and adjustment in that order. It recommends that NGO’s and stakeholder need to consider social returns on investment as a quantitative profit equivalent measure of performance.