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

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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.
Bao, Haoran (59488973200); Nikolaeva, Anna (59489398100); Xia, Jun (59148841500); Ma, Feng (59489188000)
Evolution Trends and Future Prospects in Artificial Marine Reef Research: A 28-Year Bibliometric Analysis
2025
10.3390/su17010184
https://www.scopus.com/inward/record.uri?eid=2-s2.0-85214475018&doi=10.3390%2fsu17010184&partnerID=40&md5=de023fd8f5c61e9bce1810c36393d7db
Department of Marine and Fisheries Business Administration, Pukyong National University, Busan, 48513, South Korea; School of Economics and Management, Nanjing Forestry University, Nanjing, 210037, China; Department of Marine Design Convergence Engineering, Pukyong National University, Busan, 48513, South Korea; Department of Environmental Design, Dongseo University, Busan, 47011, South Korea; College of Network Communication, Zhejiang Yuexiu University of Foreign Languages, Shaoxing, 312000, China
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