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Designing performance measurement systems in nonprofit and public administration organizations

Louisi Francis Moura (Federal University of Technology – Paraná, Ponta Grossa, Brazil) (Pontifical Catholic University of Paraná, Curitiba, Brazil) (Virginia Polytechnic Institute and State University, Blacksburg, Virginia, USA)
Edson Pinheiro de Lima (Industrial and Systems Engineering, Pontifical Catholic University of Paraná, Curitiba, Brazil) (Industrial and Systems Engineering, Federal University of Technology – Paraná, Pato Branco, Brazil)
Fernando Deschamps (Industrial and Systems Engineering, Pontifical Catholic University of Paraná, Curitiba, Brazil) (Department of Mechanical Engineering, Federal University of Paraná, Brazil)
Eileen Van Aken (Virginia Polytechnic Institute and State University, Blacksburg, Virginia, USA)
Sergio E. Gouvea da Costa (Industrial and Systems Engineering, Pontifical Catholic University of Paraná, Curitiba, Brazil) (Industrial and Systems Engineering, Federal University of Technology – Paraná, Pato Branco, Brazil)
Fernanda Tavares Treinta (Federal University of Technology – Paraná, Ponta Grossa, Brazil) (Pontifical Catholic University of Paraná, Curitiba, Brazil)
José Marcelo Almeida Prado Cestari (Pontifical Catholic University of Paraná, Curitiba, Brazil) (Federal University of Paraná, Curitiba, Brazil)

International Journal of Productivity and Performance Management

ISSN: 1741-0401

Article publication date: 24 July 2019

2730

Abstract

Purpose

In the performance measurement and management research field, the applicability of performance measurement systems (PMS) in nonprofit organizations (NPOs) and public administration has been considered a challenge. The diversity of these organizations makes it difficult to define proper terminology and organizational characteristics. PMS evolution has not yet been able to capture all performance dimensions of a public administration and, especially for NPO considering its dynamic and multiple goals. The purpose of this paper is to provide a conceptual framework that identifies and classifies the factors that influence the design of PMSs in NPOs and public administration.

Design/methodology/approach

The study was developed through a systematic literature review (SLR). A set of 29 papers were intensely studied, and the results provide a multi-disciplinary and holistic set of factors.

Findings

A set of ten factors that influence the design of PMSs in NPO and public administration were found. They were categorized into three groups: factor related to purpose, stakeholders and management.

Originality/value

The study synthesized the literature and provided a conceptual framework of the factors that influence the design of PMSs in NPO and public administration. No individual paper collected in the SLR shows a similar organization of the factors as the present paper. The set of factors indicates the importance of this study for NPO and public administration, and how complex a PMS in an NPO and public administration can become. The conceptual model presented can further assist practitioners in developing design process observing the role that the identified factors play.

Keywords

Acknowledgements

The authors wish to thank CNPq (National Council of Technological and Scientific Development) for supporting the research project through grant 307871/2012-6 and CAPES (Coordination for the Improvement of Higher Education Personnel) for the scholarship through grant 88887.094594/2015-00.

Citation

Moura, L.F., Pinheiro de Lima, E., Deschamps, F., Van Aken, E., Gouvea da Costa, S.E., Treinta, F.T. and Cestari, J.M.A.P. (2019), "Designing performance measurement systems in nonprofit and public administration organizations", International Journal of Productivity and Performance Management, Vol. 68 No. 8, pp. 1373-1410. https://doi.org/10.1108/IJPPM-06-2018-0236

Publisher

:

Emerald Publishing Limited

Copyright © 2019, Emerald Publishing Limited

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