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Abstract
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.
Keywords
Systematic Literature Review, Nonprofit Organizations, Bibliometric Analysis, Performance Measurement.
Introduction
A performance measurement (PM) system could be described as a set of processes that transforms mission, strategy and organizational goals in key performance indicators and critical success factors to contribute to organizational actions (De Waal, 2007, p. 19). Also, PM systems can be seen as a multi-dimensional set of performance measures for planning and managing a business (Bourne, Neely, Mills, & Platts, 2003).
The majority of the tools and models for performance management have been developed in for-profit companies (Ospina, Diaz & O'Sullivan, 2002). However, a PM system may be useful to nonprofit organizations as well. For Austin (2000), the number of nonprofit organizations is increasing, especially because of the growing number of complex social problems that needs to be addressed. Consequently, there is a growing competition for funds. In this context, notions of performance management and measurement can be a solution not only for the management issues of such organizations, but also for their external control (Straub, Koopman & Mossel, 2010). Also, political issues, legal obligations and stakeholders' requirements have prompted some nonprofit organizations to apply entrepreneurial strategies and business models to become more competitive and transparent.
However, according to De Waal, Goedegebuure & Geradts (2011), implementing and using PM systems in the...