One of the projects under my wings where I work (Educational Testing Service)
is known as "The Accountability Scorecard." It is intended as an alternative
to the better-known Balanced Scorecard.
As I understand it, the Balanced Scorecard serves primarily to offset an undue
emphasis on financial results, although claims are now being made regarding
its utility in deploying strategy.
In contrast, the main premise of the Accountability Scorecard is that all
organizations, and especially nonprofits, are successful to the extent they
can establish and maintain viable relationships with key stakeholder groups.
One very useful way of examining these relationships is in light of the
contributions-inducements formulation that runs through the writings of
Chester Barnard, Richard Cyert, James March, and Herbert Simon.
Essentially, if you want to gauge an organization's overall health, take a
look at the quid pro quo between the organization and its key stakeholder
groups (which include employees, clientele, suppliers, trustees, and so on).
I've drafted a brief paper on this subject and I'd be interested in reactions
and comments. You can view the paper by pointing your web browser to my
personal web site:
http://home.att.net/~nickols/scorcard.htm
Regards,
Fred Nickols
Executive Director
Strategic Planning & Management Services
Educational Testing Service
Princeton, NJ 08541
609.734.5077 Tel
609.734.5590 Fax
fnickols@ets.org