Artículo

Design and Implementation Factors for Performance Measurement in Non-profit Organizations: A Literature Review

Resumen

Purpose:Performance measurement systems (PMS) in Non-profit Organizations (NPOs) are more complex than in for-profit organizations. NPOs have an orientation toward social mission and values, and they consider not only organizational efficiency and viability, but also the social impact of the organization. This research provides a comprehensive synthesis of PMSs in NPOs. Design/Methodology/Approach:Using a literature review, supported by bibliometric and network analyses. A paper set of 240 articles related to this research field is examined. Topics that are the most prevalent in this research area and their interrelationships are identified, presenting an outline of current efforts. Findings:Despite the descriptive analyses for the paper set, a framework is proposed for organizing the design-implementation factors of PMSs in non-profit organizations, identifying the main requirements for their successful development. Originality/Value:Investigation on performance measurement in non-profit organizations is still in its early stages of development with many opportunities to further develop the field. Conceptual frameworks and models, as well as specific theories, are being generated for this field of research, and the process of adapting models from the general field of performance measurement is taking place. The meta-framework that organizes the main research topics of PMS in non-profit organizations and the framework that consolidates factors that influence the design-implementation of PMSs in non-profit organizations developed represents this paper contribution.
Autores
Treinta, FT; Moura, LF; Cestari, JMAP; de Lima, EP; Deschamps, F; da Costa, SEG; Van Aken, EM; Munik, J; Leite, LR
Título
Design and Implementation Factors for Performance Measurement in Non-profit Organizations: A Literature Review
Afiliaciones
Pontificia Universidade Catolica do Parana; Virginia Polytechnic Institute & State University; Universidade Federal do Parana; Universidade Federal do Parana; Universidade do Estado de Santa Catarina
Año
2020
DOI
10.3389/fpsyg.2020.01799
Tipo de acceso abierto
gold, Green Published
Referencia
WOS:000565282300001
Artículo obtenido de:
WOS
Fuente
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