Managerial practices and organisational performance as perceived by non-profit leaders: non-profits’ societal roles as mediators

This article investigates how the performance of non-profit organisations, as perceived by non-profit leaders, is associated with their use of managerial practices, and how organisations’ focus on various societal roles mediates the relationship between these practices and performance. Drawing on the survey responses of 466 non-profit organisations in the Viennese metropolitan region, we find evidence that managerial practices are positively related to perceived performance. Furthermore, the relationship is partially mediated by the organisations’ focus on different societal roles. Our findings contribute to the growing body of evidence showing that, from the perspective of non-profit leaders, managerial practices are mostly rational tools that help foster their organisations’ mission.