비영리조직 평가모형에 관한 연구

A study of Evaluation Model Building for NPO

Both increase in number of NPOs and their increasing roles in public service provision in current governance era call our attention on the importance of evaluating NPOs activities. The purpose of this paper is to build an evaluation model for NPOs activities and to reviews the new perspectives of evaluation systems for NPOs based on Balanced Scorecard(BSC). Traditional performance measurement, focusing on external accounting data, was quickly becoming obsolete and something more was needed to provide the information age enterprises with efficient planning tools. The Balanced Scorecard(BSC) concept supports strategic planning and implementation by federating the actions of all parts of an organization around a common understanding of its goals, and by facilitating the assessment and upgrade of strategy. It examines the BSC approach and the needs of adoption of new evaluation system for NPOs. Particularly, the case study on TFA(Teach For America) demonstrates practical guides to build an evaluation system in Korea NPOs.