“…Taking stock of the extensive literature on the subject, two major motives can be highlighted. For an NPO, evaluation is a means of accountability (Eynaud & Mourey, 2012;Glassman & Spahn, 2012;Greatbanks & Manville, 2010;Greiling & Stötzer, 2015) and a way to legitimize and inform stakeholders about the results of its activities (e.g., Arvidson & Lyon, 2014;Eckerd & Moulton, 2010;Luke, Barraket, & Eversole, 2013;Maier, Schober, Simsa, & Millner, 2015;Manetti, 2014;Millar & Hall, 2013;Yu & McLaughlin, 2013).…”