caa a22 4500 606152539 CHVBK 20210128100549.0 cr unu---uuuuu 210128e20151001xx s 000 0 eng 10.1007/s11266-015-9609-8 doi (NATIONALLICENCE)springer-10.1007/s11266-015-9609-8 Performance Accountability as a Driver for Changes in Nonprofit-Government Relationships: An Empirical Insight from Austria [Elektronische Daten] [Dorothea Greiling, Sandra Stötzer] New Public Management (NPM) and follow-up reforms have extended the external accountability duties of nonprofit organizations (NPOs). They are increasingly obliged to demonstrate performance in terms of efficiency and effectiveness and to introduce performance measurement systems (PM systems) for this purpose. This is also the case in Austria, a country with a strong (neo-)corporatist tradition. In the field of social services, nonprofit-government relations are now commonly regulated by performance-based contracts (PBCs) entailing specific accountability obligations. We assume that these externally imposed performance accountability demands affect both NPOs' strategic focus and their relationships to important stakeholders including state authorities, and thereby influence the system of societal governance. Thus, we investigate NPOs' stakeholder focus, (power) relations between NPOs and public funders and explore to what extent the latter exert influence on PM system development and how nonprofit executives assess the cost-benefit ratio of PM systems imposed on them. International Society for Third-Sector Research and The Johns Hopkins University, 2015 Accountability nationallicence Neo-corporatism nationallicence Performance measurement nationallicence Social service providers nationallicence Case studies nationallicence Greiling Dorothea Institute for Management Accounting, Johannes Kepler University Linz, Altenberger Straße 69, 4040, Linz, Austria aut Stötzer Sandra Institute for Public and Nonprofit Management, Johannes Kepler University Linz, Altenberger Straße 69, 4040, Linz, Austria aut VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations Springer US; http://www.springer-ny.com 26/5(2015-10-01), 1690-1717 0957-8765 26:5<1690 2015 26 11266 https://doi.org/10.1007/s11266-015-9609-8 text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s11266-015-9609-8 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Greiling Dorothea Institute for Management Accounting, Johannes Kepler University Linz, Altenberger Straße 69, 4040, Linz, Austria aut NATIONALLICENCE 700 1- Stötzer Sandra Institute for Public and Nonprofit Management, Johannes Kepler University Linz, Altenberger Straße 69, 4040, Linz, Austria aut NATIONALLICENCE 773 0- VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations Springer US; http://www.springer-ny.com 26/5(2015-10-01), 1690-1717 0957-8765 26:5<1690 2015 26 11266