Mission accountability: a case study of performance reporting in a large, multi-service community welfare organisation.

Abstract

Community welfare organisations (CWOs)¹ perform an important role in society. They are founded on religious or social values that are given expression through their mission statements. In undertaking their work, many command significant economic resources. While the literature shows an increasing use of performance reporting by CWOs, little is known about the processes through which performance reports are developed and deployed. This thesis attempts to fill this lacuna by investigating the structure and process of, and rationale for, performance reporting by a CWO. The research was undertaken through a single organisation case study of performance reporting in a large, multi-service CWO. The study employed an interpretive methodology, which was informed by Strategic Choice Theory, using data that was obtained through interviews, observation of meetings and document analysis. The study found that performance reporting by the organisation was extensive, being undertaken within two distinct but related frameworks: a voluntary system that had been developed within the organisation, and a mandatory system of external reporting. It concluded that performance reporting was essentially the strategic response of a decidedly purposeful, voluntary organisation that chose to operate in a highly regulated welfare system. The contributions to knowledge from this thesis arise from a comprehensive explanation of practice, and a demonstration of the applicability of Strategic Choice Theory to understanding organisational behaviour in a CWO. ¹ See Appendix 1 for a definition of the term Community Welfare Organisation.