Moura, Louisi Francisde Lima, Edson PinheiroDeschamps, FernandoVan Aken, Eileen M.Gouvea da Costa, Sergio EduardoDuarte, RafaelKluska, Rafael Araujo2022-03-282022-03-282022-03-23Moura, L.F.; Lima, E.P.; Deschamps, F.; Van Aken, E.; Gouvea da Costa, S.E.; Duarte, R.; Kluska, R.A. What Role Do Design Factors Play in Applying Performance Measurement Systems in Nonprofit Organizations?Adm. Sci. 2022, 12, 43.http://hdl.handle.net/10919/109459Recent 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.application/pdfenCreative Commons Attribution 4.0 Internationaldesignnonprofit organizationperformance measurement and managementArticle - Refereed2022-03-24https://doi.org/10.3390/admsci12020043