Performance measurement systems in nonprofit organizations: an authorship-based literature review

Abstract

Purpose

This study aims to conduct a literature review on factors that influence the implementation and design of performance measurement systems in nonprofit organizations.

Design/methodology/approach

The research strategy is conceived through a literature review focused on the analysis of authorship, supported by bibliometric techniques such as citation, co-citation and co-authorship social networks.

Findings

Models and theories proposed for measuring performance in non-profit organizations are being researched, starting to form an intellectual structure related to performance measurement systems and nonprofits. Three main research topics have been given more attention: strategic performance and public service performance, health-care performance and nonprofit operations strategy and performance measurement.

Research limitations/implications

The study is limited to scientific journal papers and could benefit from the addition of new sources of information such as conference papers, books and standards. The body of knowledge of this topic could also benefit from an in-depth investigation through a comprehensive review of models and theories, as a proposal for a future research agenda.

Practical implications

As practical applications are identified, groups of researchers in different countries and subjects that can generate research agendas, scientific communities used to investigate issues related to performance in nonprofit activities.

Originality/value

Performance measurement in nonprofit organizations is a topic of study that has been receiving considerable attention in recent years, to the point that the literature is revealing specific models for measuring performance in this type of organizations. Particular models and theories are being conceived, specializing existing models and theories related to performance measurement and management.

Citation

Munik, J., Pinheiro de Lima, E., Deschamps, F., Gouvea Da Costa, S.E., Van Aken, E.M., Almeida Prado Cestari, J.M., Moura, L.F. and Treinta, F. (2021), "Performance measurement systems in nonprofit organizations: an authorship-based literature review", Measuring Business Excellence, Vol. 25 No. 3, pp. 245-270. https://doi.org/10.1108/MBE-05-2020-0069