Artikel
What role do design factors play in applying performance measurement systems in nonprofit organizations?
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.
- Sprache
-
Englisch
- Erschienen in
-
Journal: Administrative Sciences ; ISSN: 2076-3387 ; Volume: 12 ; Year: 2022 ; Issue: 2 ; Pages: 1-6
- Klassifikation
-
Öffentliche Verwaltung
- Thema
-
design
nonprofit organization
performance measurement and management
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Moura, Louisi Francis
de Lima, Edson Pinheiro
Deschamps, Fernando
Van Aken, Eileen M.
da Costa, Sergio Eduardo Gouvêa
Duarte, Rafael
Kluska, Rafael Araujo
- Ereignis
-
Veröffentlichung
- (wer)
-
MDPI
- (wo)
-
Basel
- (wann)
-
2022
- DOI
-
doi:10.3390/admsci12020043
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Moura, Louisi Francis
- de Lima, Edson Pinheiro
- Deschamps, Fernando
- Van Aken, Eileen M.
- da Costa, Sergio Eduardo Gouvêa
- Duarte, Rafael
- Kluska, Rafael Araujo
- MDPI
Entstanden
- 2022
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