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

Frontiers in Psychology

article

Fernanda T. Treinta¹  Louisi F. Moura¹  José M. Almeida Prado Cestari²  Edson Pinheiro de Lima²  Fernando Deschamps²  Sergio Eduardo Gouvea da Costa²  Eileen M. Van Aken³  Juliano Munik²  Luciana R. Leite² 

[1] Industrial and Systems Engineering, Universidade Federal Tecnologica do Parana;Industrial and Systems Engineering, Pontificia Universidade Catolica do Parana;Industrial and Systems Engineering, United States;Universidade Federal do Parana;Universidade do Estado de Santa Catarina

关键词: non-profit organizations;    performance measurement systems;    literature review;    bibliometric analysis;    social network;   

DOI  :  10.3389/fpsyg.2020.01799

学科分类：社会科学、人文和艺术（综合）

来源: Frontiers

【 摘 要 】

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.

【 授权许可】

CC BY