"The identification of indicators of output, outcome or impact (however these terms might be defined), and the pursuit of greater efficiency and effectiveness in the management and delivery of public and charitable services, have been highlighted as central in terms of both decision-making and reporting in the not-for-profit sector. For example, this can be seen in the UK public sector in terms of the establishment of Executive Agencies following the Next Steps Initiative (NSI) (Efficiency Unit, 1988) and the importance placed on societal outcomes in the funding of activities in the delivery of social programmes (HMTreasury, 2011), as well as in a host of other changes in such areas as local government, health and education. A leitmotif in them all is that performance should be improved and such improvement must be

measured in terms other than how much money is spent. In the charity sector similar themes are clearly evident" (Hyndman & McKillop, 2018, p. 145).

With reference to the above quote, critically evaluate the benefits and challenges of performance measurement in the NHS versus charitable organisations. Equal attention should be given to both sectors.

References:

Chang, L-C. (2015) Accountability, Rhetoric, and Political Interests: Twists and Turns of NHS Performance Measurements.Financial Accountability & Management, 31(1), pp. 41-68.

Hyndman, N. & D. McKillop (2018) Public services & charities: Accounting, accountability and governance at a time of change.British Accounting Review, 50, pp.143-148

Yang, C. & D. Northcott (2018) Unveiling the role of identifying accountability in shaping charity outcome measurement practices. British Accounting Review

, 50, pp. 214-226.