Avaliação de performance de organizações não-governamentais: contribuições da teoria do valor público
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2015-10-22
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Barrionuevo Filho, Arthur
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Nonprofit organizations have acquired an increasingly and important role in addressing issues related to social development. The increased flow of resources both public and private for these organizations boosted the demand for more rigorous evaluation of the costs and benefits generated by their activities. However, many are the reasons that make complex the evaluation of nonprofits performance. Throughout the years, several methodologies and approaches have been developed and adapted in order to incorporate and provide answers to such complexities. One such approach is the Public Value Scorecard, adapted by Mark Moore in 2003. This paper aims to discuss this approach, clarifying its contributions and limitations and the challenges of its application to the evaluation of nonprofits and their initiatives.