This bibliography provides an overview of documentation available to help non-profit organizations measure the intangibles inherent in their business. There is a range of documents available, and where possible we have linked our list to documents that are available online.

This bibliography depends heavily on the input of professionals in this area. While we have conducted a thorough search of available online resources, we are confident only that there are other documents in existence out there that belong on our list.

If you have any comments or questions, please do not hesitate to contact us at community@ikelos.com. Thank you for your interest.

 

Abshire, Michael. "Sponsorship revisited". Corporate Philanthropy Report vol. 14 (May 2000) p. 1, 4

Barry, John W. and Manno, Bruno V. "Civic engagement by the numbers". Philanthropy vol. 12 (May-June 1998) p. 17-9.

Blickendorfer, R., and J. Janey. "Measuring Performance in Nonprofit Organizations (Part 2)", Nonprofit World, 1988, 6(2), 18-22.

Boschee, Jerr., Merging Mission and Money: A Board Member's Guide to Social Entrepreneurship, Washington, D.C.: National Center for Nonprofit Boards, 1998.

Brinckerhoff, Peter C. "Return on investment : how much do nonprofits need?", Nonprofit World vol. 7 (September-October 1989) p. 10-1.

Buttenheim, Alison, "Social Enterprise Meets Venture Philanthropy: A Powerful Combination," The Los Angeles Business Journal, vol. 20, n. 46, November16-22, 1998.

Capers, Christopher, Assessing Venture Philanthropy, prepared for Harvard Business School Prof. James Austin, Entrepreneurship in the Social Sector, 1997.

Chang, R.Y. and Morgan, M.W., Performance Scorecards, Jossey-Bass, 2000.

Cherny, J., A. R. Gordon, and R. J. L. Herson, Accounting-A Social Institution: A Unified Theory for the Measurement of the Profit and Nonprofit Sectors, New York: Quorum, 1992.

Cummings, R. G., D. S. Brookshire, and W. D. Schulze, (eds.) Valuing Environmental Goods: An Assessment of the Contingent Valuation Method, Rowman and Allanheld, 1986.

Dees, J. Gregory, Emerson, Jed and Economy, Peter, Enterprising Nonprofits: A Toolkit For Social Entrepreneurs, John Wiley & Sons, Inc., 2001.

Emerson, Jed., "The Nature of Returns", Social Enterprise Working Paper Series
Number 17, Harvard Business School, 20 Sept. 2000.

Foster, Vivien, The Price of Virtue: The Economic Value of the Charitable Sector, Edward Elgar Publishing Limited, 2001.

Hanneman, W. M., "Welfare Evaluations in Contingent Valuation Experiments with Discrete Responses." American Journal of Agricultural Economics, 1984, 66, 332-41.

---. "Valuing the Environment Through Contingent Valuation." Journal of Economic Perspectives, 1994, 8(4), 19-43

Hausman, J. A. (ed.), Contingent Valuation: A Critical Assessment, North-Holland, 1993.

Henke, Emerson O., Introduction to Nonprofit Accounting, Southwest Publishing, 1992.

Herzlinger, Regina E. and Nitterhouse, Denise, Financial Accounting and Managerial Control for Nonprofit Organizations, South-Western Publishing Co., 1994.

Jick, T.D., "Mixing Qualitative and Quantitative Methods: Triangulation in Action." Administrative Science Quarterly, 24, 1979, 602-611.

Kanter, R. M., The Measurement of Organizational Effectiveness, Productivity, Performance, and Success: Issues and Dilemmas in Service and Nonprofit Organizations, Yale University, Program on Nonprofit Organizations Working Paper-8, 1979.

Kaplan, Robert S., and David P. Norton, Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment, Harvard Business School Publishing, September 2000

Kaplan, Robert S., and David P. Norton, "Using the Balanced Scorecard as a Strategic Management System," Harvard Business Review, January/February 1996, 75-85.

King, John; Vermilion, Mark. "Value and capital in the nonprofit sector". Philanthropy Monthly vol. 24 (March 1991) p. 15-26.

Knapp, M. R. J., The Economics of Social Care, McMillan, 1984

Letts, Christine W., Ryan, William P. and Grossman, Allen, "Virtuous Capital: What Foundations can Learn from Venture Capitalists", Harvard Business Review, March-April 1997, pp 36-44.

Lev, Baruch, Intangibles: Management, Measurement, and Reporting, The Brookings Institution. 2001.

Lindl, Jessica, Lingane, Alison and Walters, Liz, Social Return on Investment, a Practitioner's
Perspective

Mitchell, R. C, and R. T. Carson, Using Surveys to Value Public Goods: The Contingent Valuation Method, Resources for the Future, 1989.

Niven, P.R., Balanced Scorecard Step-by-Step: Maximizing Performance and Maintaining Results, John Wiley & Sons, 2002.

Nunamaker, T., "Using Data Envelopment Analysis to Measure the Efficiency of Non-Profit Organizations: A Critical Evaluation." Managerial and Decision Economics, 1985, 6(1), 50-58.

O'Connell, Brian. "Evaluating results in nonprofit organizations", Memo to Members, 10 August 1990.

Prisma Microfinace Social Benefit Analysis & Social Return Mini-Reader,
http://www.microcapital.org/archives/Prisma_Social_Benefits_Social_Return_Reader.pdf

Roberts Enterprise Development Fund, Social Return on Investment (SROI) Collection, http://www.redf.org/pub_intro.htm, 2000.

Roberts Enterprise Development Fund, New Social Entrepreneurs, http://www.redf.org/pub_nse.htm, 1996.

Sorenson, J. E., "Cost Effectiveness Analysis: Emerging Nonprofit Performance Evaluation Techniques." Accounting Review, 1977, 52(3), 658-675.

Steckel, Richard and Simons, Robin, Doing Best by Doing Good: How to Use Public Purpose Partnerships to Boost Corporate Profits and Benefit Your Community, Penguin Books, 1992.

Toth, Lorili; Meehan, Sharon. "You give us money and we give you : making intangible benefits tangible", FRI Monthly Portfolio vol. 35 (September 1996) p. 1-2.

Tulchin, Drew, Satterthwaite, David and Mills, Erica, Prisma Microfinance's business plan: Impact Analysis and Social Return on Investment.

Williams, Caroline, The Dividing Lines Between Philanthropy and Investment, www.greyseal.org/papers.html

Yang, Ju Mej, Goodwill and Other Intangibles: Their Significance and Treatment in Accounts, Ayer Co Pub, 1978.


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