ACCA · Question 30 · Performance measurement and control
Section B - Case 3: CareNet
CareNet is a global NGO providing mobile optical clinics in rural areas. The new CFO is struggling to implement a unified performance measurement system across all regions.
Which TWO of the following are common difficulties specifically associated with measuring performance in Not-For-Profit (NFP) organizations like CareNet?
Answer options:
The primary objective is easily quantifiable in financial terms, making non-financial metrics irrelevant.
Multiple stakeholders (donors, beneficiaries, governments) often have conflicting objectives.
There is a lack of legal regulation governing NFP operations.
Outcomes (effectiveness) are often qualitative and difficult to measure accurately over the short term.
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