Managing the unmeasurable: Developing a new performance management framework for the voluntary sector.

IMPACT: The concept of management control 'as a package' is explored within the context of five voluntary hospices in the UK, using a comprehensive framework, Simons' levers of control. not applied widely in the voluntary sector. This article argues that, to enhance its practical application in this sector, this framework needs to be modified to include broader concepts of ethos, responsibility and judgement. This tool can be used in further research as well as providing a framework for discussions between voluntary organizations and their stakeholders about a balanced approach to managing and accounting for their organizational performance, not predominantly through measurement. As demands for accountability increase within the voluntary sector, there is more focus on performance measurement. However, management control has been considered 'as a package', including more elements than just measuring performance. As this approach is yet to be considered within voluntary sector literature, this article seeks to apply the notion of control as a package in the context of UK voluntary hospices. It develops a comprehensive performance management framework, drawing on Simons' levers of control. [ABSTRACT FROM AUTHOR]