It can then
be considered as a quality assurance indicator to ensure
that resources are allocated to achieve the mission of the
NPO (Zahra and George, 2002; Goh and Ryan, 2002).
The combination of both financial and non-financial
performance indicators provided a holistic approach in
evaluating the overall performance of NPOs. Based on
the above discussions, the conceptual framework of this
study is illustrated in Figure 1.