Integrated performance management using information technology: a study of UK charities

Abstract

This paper explores how UK charities use information technology (IT) to support integrated performance management (IPM). Based on six case studies of small and medium-sized charities (SMCs), it finds that SMCs see IT as important for IPM, but face significant barriers establishing effective IPM. The paper concludes that charities would benefit from a more strategic infrastructure approach to IT, integrating IT for data, information and knowledge.

Keywords:

• Charity performance reporting
• charity use of IT
• integrated performance management (IPM)
• IT infrastructure

Acknowledgements

The authors wish to thank ICAS and the ICAS Foundation for funding the research for this paper.

Additional information

Notes on contributors

Diana Limburg

Diana Limburg is Senior Lecturer in Information Management, Oxford Brookes University, UK.

Cathy Knowles

Cathy Knowles is Senior Lecturer in Management Accounting, Oxford Brookes University, UK.

Maureen McCulloch

Maureen McCulloch is Senior Lecturer in Accounting, Oxford Brookes University, UK.

Laura Spira

Laura Spira is Emeritus Professor of Corporate Governance, Oxford Brookes University, UK.