What Role Do Design Factors Play in Applying Performance Measurement Systems in Nonprofit Organizations?

被引：2
|
作者：
Moura, Louisi Francis [1 ,2 ,3 ]
Lima, Edson Pinheiro [4 ]
Deschamps, Fernando [2 ,5 ]
Van Aken, Eileen [3 ]
Gouvea da Costa, Sergio Eduardo [4 ]
Duarte, Rafael [2 ]
Kluska, Rafael Araujo [2 ]
机构：
[1] Univ Tecnol Fed Parana, Dept Ind Engn, BR-84017220 Ponta Grossa, Parana, Brazil
[2] Pontificia Univ Catolica Parana, Polytech Sch, Dept Ind & Syst Engn, BR-80215901 Curitiba, Parana, Brazil
[3] Virginia Polytech Inst & State Univ, Grad Dept Ind & Syst Engn, Blacksburg, VA 24061 USA
[4] Univ Tecnol Fed Parana, Dept Ind & Syst Engn, BR-85503390 Pato Branco, Brazil
[5] Univ Fed Parana, Dept Mech Engn, BR-81531980 Curitiba, Parana, Brazil
来源：
ADMINISTRATIVE SCIENCES | 2022年 / 12卷 / 02期
关键词：
design; nonprofit organization; performance measurement and management; SOCIAL IMPACT MEASUREMENT; BALANCED SCORECARD; 3RD SECTOR; MANAGEMENT; ACCOUNTABILITY; FRAMEWORK; INNOVATIONS; ENTERPRISES; CONTEXT; ISSUES;
D O I：
10.3390/admsci12020043
中图分类号：
C93 [管理学];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ;
摘要：
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.
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页数：17
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