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