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

Louisi Francis Moura; Edson Pinheiro Lima; Fernando Deschamps; Eileen Van Aken; Sergio Eduardo Gouvea da Costa; Rafael Duarte; Rafael Araujo Kluska

doi:10.3390/admsci12020043

Administrative Sciences (Mar 2022)

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

Louisi Francis Moura,
Edson Pinheiro Lima,
Fernando Deschamps,
Eileen Van Aken,
Sergio Eduardo Gouvea da Costa,
Rafael Duarte,
Rafael Araujo Kluska

Affiliations

Louisi Francis Moura: Department of Industrial Engineering, Universidade Tecnológica Federal do Paraná, Ponta Grossa 84017-220, Brazil
Edson Pinheiro Lima: Department of Industrial and Systems Engineering, Universidade Tecnológica Federal do Paraná, Pato Branco 85503-390, Brazil
Fernando Deschamps: Department of Industrial and Systems Engineering, Polytechnic School, Pontifícia Universidade Católica do Paraná, Curitiba 80215-901, Brazil
Eileen Van Aken: Grado Department of Industrial and Systems Engineering, Virginia Polytechnic Institute and State University, Blacksburg, VA 24061, USA
Sergio Eduardo Gouvea da Costa: Department of Industrial and Systems Engineering, Universidade Tecnológica Federal do Paraná, Pato Branco 85503-390, Brazil
Rafael Duarte: Department of Industrial and Systems Engineering, Polytechnic School, Pontifícia Universidade Católica do Paraná, Curitiba 80215-901, Brazil
Rafael Araujo Kluska: Department of Industrial and Systems Engineering, Polytechnic School, Pontifícia Universidade Católica do Paraná, Curitiba 80215-901, Brazil

DOI: https://doi.org/10.3390/admsci12020043
Journal volume & issue: Vol. 12, no. 2
p. 43

Abstract

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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.

Published in Administrative Sciences

ISSN: 2076-3387 (Online)
Publisher: MDPI AG
Country of publisher: Switzerland
LCC subjects: Political science: Political institutions and public administration (General)
Website: http://www.mdpi.com/journal/admsci

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