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Factors for performance measurement systems design in nonprofit organizations and public administration

Louisi Francis Moura (Department of Industrial Engineering, Universidade Tecnológica Federal do Paraná, Ponta Grossa, Brazil; Department of Industrial and Systems Engineering, Pontifícia Universidade Católica do Paraná, Curitiba, Brazil and Department of Industrial and Systems Engineering, Virginia Polytechnic Institute and State University, Blacksburg, Virginia, USA)
Edson Pinheiro de Lima (Industrial and Systems Engineering, Pontifícia Universidade Católica do Paraná, Curitiba, Brazil and Industrial and Systems Engineering, Universidade Tecnológica Federal do Paraná, Pato Branco, Brazil)
Fernando Deschamps (Department of Industrial and Systems Engineering, Pontifícia Universidade Católica do Paraná, Curitiba, Brazil, and Department of Mechanical Engineering, Universidade Federal do Paraná, Curitiba, Brazil)
Eileen M. Van Aken (Department of Industrial and Systems Engineering, Virginia Polytechnic Institute and State University, Blacksburg, Virginia, USA)
Sergio E. Gouvea Da Costa (Industrial and Systems Engineering, Pontifícia Universidade Católica do Paraná, Curitiba, Brazil and Industrial and Systems Engineering, Universidade Tecnológica Federal do Paraná, Pato Branco, Brazil)
Fernanda Tavares Treintaa (Department of Industrial Engineering, Universidade Tecnológica Federal do Paraná, Ponta Grossa, Brazil and Department of Industrial and Systems Engineering, Pontifícia Universidade Católica do Paraná, Curitiba, Brazil)
José Marcelo Almeida Prado Cestari (Science and Information Management Department, Universidade Federal do Paraná, Curitiba, Brazil and Department of Industrial and Systems Engineering, Pontifícia Universidade Católica do Paraná, Curitiba, Brazil)
Ronan Assumpção Silva (Department of Informatics, Instituto Federal do Paraná, Pinhais, Brazil)

Measuring Business Excellence

ISSN: 1368-3047

Article publication date: 4 June 2020

Issue publication date: 19 June 2020

725

Abstract

Purpose

The purpose of this research is to examine the factors that influence the design of performance measurement systems (PMSs) in nonprofit organizations (NPOs) and public administration and explore inter-relationships among these factors.

Design/methodology/approach

Findings resulted through the identification of design factors from the paper portfolio of a previous systematic literature review on this topic and the construction of a factor co-occurrence network for the identified factors. 

Findings

The methodology helped to determine the relationships among factors and show how these factors influence PMSs in NPOs and public administration. It also helped to demonstrate how PMSs in these organizations are different from PMSs in traditional companies because of the impact of the factors on the complexity and dynamics of NPOs and public administration. The findings and discussion contribute to the performance measurement literature on NPOs and public administration by presenting a set of design factors related to purpose, stakeholders and management.

Practical implications

This paper presents practical implications for managers regarding the PMS design process and shows how some design factors can be particularly related to these organizations

Originality/value

The design factors are particular to the organizational dynamic and should be considered by managers involved with the design (or redesign) process of performance measurement systems.

Keywords

Acknowledgements

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., M. Van Aken, E., Gouvea Da Costa, S.E., Tavares Treintaa, F., Almeida Prado Cestari, J.M. and Assumpção Silva, R. (2020), "Factors for performance measurement systems design in nonprofit organizations and public administration", Measuring Business Excellence, Vol. 24 No. 3, pp. 377-399. https://doi.org/10.1108/MBE-10-2019-0102

Publisher

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Emerald Publishing Limited

Copyright © 2020, Emerald Publishing Limited

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