PERFORMANCE MEASUREMENT SYSTEMS IN NONPROFIT ORGANIZATION: A BIBLIOMETRIC ANALYSIS

摘要

The growing number of nonprofit organizations increases the competition for funding. As a result, some nonprofit organizations are applying entrepreneurial strategies and business models to become more competitive and more transparent. Performance Measurement (PM) systems can be a solution not only for the management issues of such organizations but also for their external control. The evolution of PM systems made available several tools and instruments that are useful to for-profit companies, but seem to be limited in their application to nonprofit organizations. There are some unique features of these organizations that make the adaptation of for-profit PM systems approaches to nonprofit organizations insufficient and difficult. This paper presents the findings from a systematic literature review on PM systems in nonprofit organizations. Techniques such as bibliometric analysis are applied to describe current research themes related to these subjects. Hence, the findings of this paper contribute to a comprehensive view of the current literature on PM systems and nonprofit organizations.