Nyckeltalet - en studie av effektivitetsmätning i insamlingsorganisationer
The study examines how efficiency and effectiveness are measured in charity organizations in Sweden. The rules of Svensk Insamlingskontroll, Årsredovisningslagen and Bokföringslagen make up the accounting framework upon which efficiency and effectiveness are measured in charity organizations. The study is based upon interviews with the sector's main actors: Svensk Insamlingskontroll, Frivilligorganisationernas insamlingsråd, auditors and the charity organizations themselves. The interviews are supplemented by studies of the guidelines issued by Svensk Insamlingskontroll. Today's measure of efficiency is the percentage of a charity organization's income that benefits their goals, called nyckeltalet. The study finds two major drawbacks with nyckeltalet: 1) it only measures one type of efficiency 2) it requires interpretation to such a degree that it makes it unfit for comparison between organizations. The study concludes that today's accounting framework is not well adapted to charity organizations, given their organizational characteristics. There are two other measures that need to be included in the evaluation of charity organizations: output, a type of efficiency, and outcome, a type of effectiveness. The authors thereby demand a new accounting framework, including output and outcome in order to reflect charity organizations operations and not only economic results.