Does performance-based accountability impact how non-profit directors perceive organizational performance? Insights from rational planning
研究基于对297位弗拉芒非营利组织董事的两轮调查数据，通过结构方程模型发现，绩效问责通过管理工具使用和绩效测量间接影响董事对组织绩效的主观感知。
Although the non-profit marketization literature argues that governments’ performance-based accountability demands can hinder non-profit organizational performance, the rational planning literature suggests a more positive yet indirect impact. To unravel the mechanisms at play for those steering their organization, we investigate (1) if performance-based accountability can alter how non-profit directors’ perceive organizational performance and (2) if such relationship is mediated by rational planning inspired practices. Results from structural equation modelling on two-wave survey data among 297 non-profit directors in Flemish non-profits confirm that management tool use and performance measurement are central in explaining how performance-based accountability impacts subjective performance.