Design and Implementation Factors for Performance Measurement in Non-profit Organizations: A Literature Review

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dc.contributor.authorTreinta, Fernanda T.en
dc.contributor.authorMoura, Louisi Francisen
dc.contributor.authorAlmeida Prado Cestari, Jose M.en
dc.contributor.authorde Lima, Edson Pinheiroen
dc.contributor.authorDeschamps, Fernandoen
dc.contributor.authorGouvea da Costa, Sergio Eduardoen
dc.contributor.authorVan Aken, Eileen M.en
dc.contributor.authorMunik, Julianoen
dc.contributor.authorLeite, Luciana R.en
dc.contributor.departmentIndustrial and Systems Engineeringen
dc.date.accessioned2020-10-07T17:45:17Zen
dc.date.available2020-10-07T17:45:17Zen
dc.date.issued2020-08-07en
dc.description.abstractPurpose: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.en
dc.description.notesAuthors wish to thank CAPES (Coordination for the Improvement of Higher Education Personnel) for supporting the research project through Grant Nos. 88881.068191/2014-01 and 88887.094594/2015-00.en
dc.description.sponsorshipCAPES (Coordination for the Improvement of Higher Education Personnel)CAPES [88881.068191/2014-01, 88887.094594/2015-00]en
dc.format.mimetypeapplication/pdfen
dc.identifier.doihttps://doi.org/10.3389/fpsyg.2020.01799en
dc.identifier.issn1664-1078en
dc.identifier.other1799en
dc.identifier.pmid32903643en
dc.identifier.urihttp://hdl.handle.net/10919/100301en
dc.identifier.volume11en
dc.language.isoenen
dc.rightsCreative Commons Attribution 4.0 Internationalen
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/en
dc.subjectnon-profit organizationsen
dc.subjectperformance measurement systemsen
dc.subjectliterature reviewen
dc.subjectbibliometric analysisen
dc.subjectsocial networken
dc.titleDesign and Implementation Factors for Performance Measurement in Non-profit Organizations: A Literature Reviewen
dc.title.serialFrontiers In Psychologyen
dc.typeArticle - Refereeden
dc.type.dcmitypeTexten

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