Not-for-Profit Organisations

May 9, 2026

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Strategic performance management in not-for-profit organisations is analyzed through the ACCA study-session material, focusing on how diverse objectives and stakeholder expectations complicate measurement. The content distinguishes not-for-profit entities from commercial firms, covering the absence of external shareholders, the reinvestment of surpluses, and the social-service orientation of these organisations. It also evaluates practical difficulties in applying value-for-money approaches, especially in public-sector and private-sector charitable contexts, where performance measures often default to profitability logic and where multiple stakeholder groups exert different priorities.

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May 9, 2026