IMPLEMENTATION OF PERFORMANCE MEASUREMENT SYSTEMS IN NONPROFITS: QUALITATIVE CONTENT ANALYSIS

摘要

The defining feature of nonprofit organizations is the legal restriction generat financial profits. Work initiatives and guidelines are instead geared towards social and non-financial issues. Amongst others, the development of services that aid society, the main beneficiary of their activities, stands out. In this context, it is important to design and implement performance measurement and management systems that attend stakeholders demands for information. Nonprofits must also optimize their levels of competitiveness, mainly when raising funds, which often come from governments. A Performance Measurement System (PMS) contains indicators that measure the results of costs, financial operations, productivity and user satisfaction. There is a growing list of performance tools developed for use in the private sector but adapted for rollout in social organizations. This work develops a content analysis in a sample of scientific paper, the data was originally drawn from a previous systematic literature review, and the present study focuses on identifying a set of factors that influences the implementation phase of measurement system projects in nonprofits. The evolution of the results guides and aids the development of measurement systems. This aspect lead to a set of recommendations that could improve success rates in implementing performance measurement systems.