Browsing by Author "Moura, Louisi Francis"

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    Design and Implementation Factors for Performance Measurement in Non-profit Organizations: A Literature Review
    Treinta, Fernanda T.; Moura, Louisi Francis; Almeida Prado Cestari, Jose M.; de Lima, Edson Pinheiro; Deschamps, Fernando; Gouvea da Costa, Sergio Eduardo; Van Aken, Eileen M.; Munik, Juliano; Leite, Luciana R. (2020-08-07)
    Purpose:Performance measurement systems (PMS) in Non-profit Organizations (NPOs) are more complex than in for-profit organizations. NPOs have an orientation toward social mission and values, and they consider not only organizational efficiency and viability, but also the social impact of the organization. This research provides a comprehensive synthesis of PMSs in NPOs. Design/Methodology/Approach:Using a literature review, supported by bibliometric and network analyses. A paper set of 240 articles related to this research field is examined. Topics that are the most prevalent in this research area and their interrelationships are identified, presenting an outline of current efforts. Findings:Despite the descriptive analyses for the paper set, a framework is proposed for organizing the design-implementation factors of PMSs in non-profit organizations, identifying the main requirements for their successful development. Originality/Value:Investigation on performance measurement in non-profit organizations is still in its early stages of development with many opportunities to further develop the field. Conceptual frameworks and models, as well as specific theories, are being generated for this field of research, and the process of adapting models from the general field of performance measurement is taking place. The meta-framework that organizes the main research topics of PMS in non-profit organizations and the framework that consolidates factors that influence the design-implementation of PMSs in non-profit organizations developed represents this paper contribution.
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    What Role Do Design Factors Play in Applying Performance Measurement Systems in Nonprofit Organizations?
    Moura, Louisi Francis; de Lima, Edson Pinheiro; Deschamps, Fernando; Van Aken, Eileen M.; Gouvea da Costa, Sergio Eduardo; Duarte, Rafael; Kluska, Rafael Araujo (MDPI, 2022-03-23)
    Recent research on management control and performance measurement and management (PMM) points towards a concern to provide suitable systems in nonprofit organizations (NPOs). However, few attempts have been made to understand these organizations and how their peculiarities influence this process. This research empirically discusses NPOs’ features through the lens of performance measurement and how these features influence performance measurement system’ design, the first step for an iterative PMM. A case study with two NPOs in the United States of America and Brazil provides valuable insights into the design factors. Results indicate that various factors related to purpose, stakeholders, and management influence the design of the performance-measurement system. Their unique organizational characteristics impact the usability and viability of the application of performance-measurement systems.