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

Abstract

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.

Identification of Key Drivers for Performance Measurement in Sustainable Humanitarian Relief Logistics: An Integrated Fuzzy Delphi-DEMATEL Approach

“…Abidi et al's literature review and D'Haene et al's case studies highlight the lack of empirical testing for performance frameworks in humanitarian logistics, highlighting the need for further research [65,66]. Furthermore, the non-profit sector encounters difficulties in assessing performance due to the presence of many objectives [67][68][69] and the distinctive characteristics of the disaster relief environment, including the involvement of several stakeholders and the challenges associated with collecting data on the ground [70,71]. Lu, Goh et al [72] developed a performance measurement framework for humanitarian logistics using the supply chain operations reference (SCOR) model, following recommendations from Tatham and Spens [73] and Abidi et al [74].…”

Identification of Key Drivers for Performance Measurement in Sustainable Humanitarian Relief Logistics: An Integrated Fuzzy Delphi-DEMATEL Approach

“…Abidi et al's literature review and D'Haene et al's case studies highlight the lack of empirical testing for performance frameworks in humanitarian logistics, highlighting the need for further research [25,62]. Furthermore, the nonprofit sector encounters difficulties in assessing performance due to the presence of many objectives [63,64] and the distinctive characteristics of the…”

“…Abidi et al's literature review and D'Haene et al's case studies highlight the lack of empirical testing for performance frameworks in humanitarian logistics, highlighting the need for further research [25,62]. Furthermore, the nonprofit sector encounters difficulties in assessing performance due to the presence of many objectives [63,64] and the distinctive characteristics of the disaster relief environment, including the involvement of several stakeholders and the challenges associated with collecting data on the ground [65]. Lu, Goh, et al [30] developed a performance measurement framework for humanitarian logistics using the supply chain operations reference (SCOR) model, following recommendations from Tatham and Spens [66] and Abidi et al [67].…”

Environmental Education Performance Evaluation in a Higher Education Institution

“…This requires that the actors communicate and understand each other and accept the PMS in use. Moura et al ( 2022 ) point to a concern for providing adequate performance measurement systems by considering how the peculiarities of the context influence the process. The authors conclude that various factors related to purpose, stakeholders, and management influence the design of performance measurement systems and that unique organizational characteristics impact the usability and feasibility of system application.…”