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Article
Publication date: 11 February 2021

Juliano Munik, Edson Pinheiro de Lima, Fernando Deschamps, Sergio E. Gouvea Da Costa, Eileen M. Van Aken, José Marcelo Almeida Prado Cestari, Louisi Francis Moura and Fernanda Treinta

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

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.

Details

Measuring Business Excellence, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1368-3047

Keywords

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Article
Publication date: 4 June 2020

Louisi Francis Moura, Edson Pinheiro de Lima, Fernando Deschamps, Eileen M. Van Aken, Sergio E. Gouvea Da Costa, Fernanda Tavares Treintaa, José Marcelo Almeida Prado Cestari and Ronan Assumpção Silva

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…

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.

Details

Measuring Business Excellence, vol. 24 no. 3
Type: Research Article
ISSN: 1368-3047

Keywords

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Article
Publication date: 11 November 2019

Louisi Francis Moura, Edson Pinheiro de Lima, Fernando Deschamps, Eileen Van Aken, Sergio E. Gouvea da Costa, Fernanda Tavares Treinta and José Marcelo Almeida Prado Cestari

In the performance measurement and management research field, the applicability of performance measurement systems (PMS) in nonprofit organizations (NPOs) and public…

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.

Details

International Journal of Productivity and Performance Management, vol. 68 no. 8
Type: Research Article
ISSN: 1741-0401

Keywords

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