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

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.

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.

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.

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.

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.

This conceptual paper presents a proposal for improving a performance measurement (PM) system implementation process based on enterprise engineering (EE) guidelines, which gives the process a sense of completeness.

This paper analyzes a well-known process for PM systems implementation organized in two phases: identifying, designing and implementing the top-level performance measures; and cascading the top-level measures and identify appropriate lower-level performance measures. The proposed improvements to the studied process derive from the EE guidelines, which establish a basis for the structure of an organizational management system, the formalization and synchronization of processes, performance expectations, exception handling and change management.

The study reveals that not all EE guidelines are covered by the analyzed process, with four of them having no evidence of being adopted: involvement of people in process design and implementation; ensuring interoperability between different systems in the information structure; addressing of all possible exceptions; coherence and consistency of semantics across all processes.

By the lens of EE guidelines, this paper advances a how-to-guide. This paper can support managers and researchers on PM system design and implementation, given the importance and relevance of EE recommendations having a consistent and well-structured procedure.

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.

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. 

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.

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

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.

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.

In the past models of PMS have been used from the for-profit sector, but the goals are often different. The researchers advised that it was essential to understand how the differences between for-profit businesses and NPOs influenced the design of PMSs.

The authors produced their list of 10 factors after a systematic study of 29 research papers

The authors said their work presented a conceptual framework that could influence the design of PMSs for these organizations. The findings also revealed that there are factors which are unique to the NPO sector, such as fairness, volunteering and financial sustainability.

This area has received little attention in the research, but there is increasing pressure for NGOs and public administration organizations to measure performance.