Purpose

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

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Practical implications

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.

Originality/value

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.

中文翻译：

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非营利组织的绩效衡量系统：基于作者的文献综述

目的

本研究旨在对影响非营利组织绩效衡量系统实施和设计的因素进行文献综述。

设计/方法/方法

研究策略是通过以作者身份分析为重点的文献综述构想的，并得到文献计量技术的支持，如引文、共同被引和共同作者社交网络。

发现

用于衡量非营利组织绩效的模型和理论正在研究中，开始形成与绩效衡量系统和非营利组织相关的知识结构。三个主要研究课题受到更多关注：战略绩效与公共服务绩效、医疗绩效与非营利运营战略与绩效衡量。

研究限制/影响

该研究仅限于科学期刊论文，并且可以受益于增加新的信息来源，如会议论文、书籍和标准。通过对模型和理论的全面审查，作为对未来研究议程的建议，该主题的知识体系也可以从深入调查中受益。

实际影响

随着实际应用的确定，不同国家和学科的研究人员群体可以制定研究议程，科学界用于调查与非营利活动绩效相关的问题。

原创性/价值

非营利组织的绩效衡量是近年来备受关注的一个研究课题，以至于文献揭示了衡量此类组织绩效的具体模型。正在构思特定的模型和理论，专门研究与绩效衡量和管理相关的现有模型和理论。