La evaluación del desempeño en las fundacionesretos y herramientas

  1. Francisco J. Rodríguez Díaz
  2. Marta Rey García 1
  1. 1 Universidade da Coruña
    info

    Universidade da Coruña

    La Coruña, España

    ROR https://ror.org/01qckj285

Journal:
Boletín de estudios económicos

ISSN: 0006-6249

Year of publication: 2017

Issue Title: Fundaciones (En homenaje a la Fundación Vizcaína Aguirre)

Volume: 72

Issue: 220

Pages: 139-164

Type: Article

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More publications in: Boletín de estudios económicos

Abstract

Performance evaluation is still a pending issue for philanthropic foundations in Spain, despite pressures from relevant stakeholders so that they measure and demonstrate the results of their interventions, and in particular the extent to which they accomplish their public benefit mission. Performance measurement is complex, because performance is a multidimensional concept that encompasses the activities developed, the units of service delivered, the effects on beneficiaries, and the ultimate impact on the community and on society in general. For illustrative purposes, some tools for measuring efficiency and effectiveness in foundations are described -including data envelopment analysis, causal linkage maps, program logic models or SROI-. Finally, a flexible approach to evaluation practices is recommended, that exploits the potential of accounting statements such as the activity plan to measuring financial performance, and combines them with non-financial performance measurement tools selected according to their utility. These tools should be rigorous, relevant for the intended purpose of evaluation, and integrative of the expectations of stakeholders who are the participants and the users of evaluations.

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