Quality management of non profit organizations: towards effectiveness, efficiency and economy in accountability

Authors

  • Miren Lorea Maguregui Urionabarrenechea (Universidad del País Vasco) Universidad del País Vasco/Euskal Herriko Unibertsitatea
  • Javier Corral Lage (Universidad del País Vasco) Universidad del País Vasco/Euskal Herriko Unibertsitatea
  • Crisanta Elechiguerra Arrizabalaga (Universidad del País Vasco) Universidad del País Vasco/Euskal Herriko Unibertsitatea

Abstract

The current economic reality of the Non-Profit Organizations is growing importance in our society. It has motivated the need for a more professional and qualified management, effective and efficient, economical and transparent. We ought not to mix up the absence of profit with the absence of management within the organization.

The work aims to deepen the relevance of quality management, its measuring and the strategic objectives to achieve. There are many different techniques of economic and financial management which can be applied in the nonprofit sector. However, its specific features impose essential qualitative changes when it comes to the use of these techniques. Thus, we can remark the difference between the corporate management approaches and the necessary adjustment to these entities, the differentiating factors and the challenges in relation to management accounting.

It also explores the need to link quality with the desire for continuous improvement and transparency in the management, and to conceive it as a key factor when determining the strategic objetives for any organization wishing to remain in the environment.

Transparency is studied as an element which generates the necessary legitimacy and confidence to project a positive image of these entities and which will be the basis of the necessary.

There have been a series of interesting conclusions that guarantee these non-profit organizations their continuity.

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Author Biographies

  • Miren Lorea Maguregui Urionabarrenechea (Universidad del País Vasco), Universidad del País Vasco/Euskal Herriko Unibertsitatea

    Doctora en Ciencias Económicas y Empresariales

    Profesora Titular de Escuela Universitaria

    Departamento de Evaluación de la Gestión e Innovación Empresarial

  • Javier Corral Lage (Universidad del País Vasco), Universidad del País Vasco/Euskal Herriko Unibertsitatea

    Doctor en Ciencias Económicas y Empresariales

    Docente e Investigador (PDI)

    Departamento de Economía Financiera I

  • Crisanta Elechiguerra Arrizabalaga (Universidad del País Vasco), Universidad del País Vasco/Euskal Herriko Unibertsitatea

    Catedrática de Escuela Universitaria

    Departamento de Economía Financiera I

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Published

2015-07-17

Issue

Section

SPECIAL SECTION

How to Cite

Maguregui Urionabarrenechea (Universidad del País Vasco), M. L., Corral Lage (Universidad del País Vasco), J., & Elechiguerra Arrizabalaga (Universidad del País Vasco), C. (2015). Quality management of non profit organizations: towards effectiveness, efficiency and economy in accountability. Revista De Estudios Empresariales. Second Era, 1. https://revistaselectronicas.ujaen.es/index.php/REE/article/view/2205