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Using the
Balanced Scorecard to Evaluate ICT Investments in Non profit Organisations
pp107-114
Renata Paola Dameri
Facoltà di Economia, Università di Genova, Italy
dameri@economia.unige.it |
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Abstract:
For
nonprofit organizations (NPO’s), ICT is crucial to fulfil their social
objectives. However, it is rare that ICT investments have monetary
returns; ICT also has indirect impact on the social activity of NPO’s.
So it is very difficult for them both to decide about ICT investments
and to evaluate their contribute to performance. NPO’s should therefore
define an appropriate evaluation framework, to understand if, where,
what and how much to invest in ICT, to better achieve their mission. The
evaluation framework described in this paper is based on the peculiar
characteristics of nonprofit organizations, on the multidimensional
evaluation criteria and on the balanced scorecard, adapted to the
specific nature of nonprofit activities.
Keywords:
nonprofit –investment decisions – balanced scorecard – multidimensional
evaluation |
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