Treinta Fernanda T, Moura Louisi F, Almeida Prado Cestari José M, Pinheiro de Lima Edson, Deschamps Fernando, Gouvea da Costa Sergio Eduardo, Van Aken Eileen M, Munik Juliano, Leite Luciana R
Industrial and Systems Engineering, Universidade Federal Tecnologica do Parana, Ponta Grossa, Brazil.
Industrial and Systems Engineering, Pontificia Universidade Catolica do Parana, Curitiba, Brazil.
Front Psychol. 2020 Aug 7;11:1799. doi: 10.3389/fpsyg.2020.01799. eCollection 2020.
Performance measurement systems (PMS) in Non-profit Organizations (NPOs) are more complex than in for-profit organizations. NPOs have an orientation toward social mission and values, and they consider not only organizational efficiency and viability, but also the social impact of the organization. This research provides a comprehensive synthesis of PMSs in NPOs. Using a literature review, supported by bibliometric and network analyses. A paper set of 240 articles related to this research field is examined. Topics that are the most prevalent in this research area and their interrelationships are identified, presenting an outline of current efforts. Despite the descriptive analyses for the paper set, a framework is proposed for organizing the design-implementation factors of PMSs in non-profit organizations, identifying the main requirements for their successful development. Investigation on performance measurement in non-profit organizations is still in its early stages of development with many opportunities to further develop the field. Conceptual frameworks and models, as well as specific theories, are being generated for this field of research, and the process of adapting models from the general field of performance measurement is taking place. The meta-framework that organizes the main research topics of PMS in non-profit organizations and the framework that consolidates factors that influence the design-implementation of PMSs in non-profit organizations developed represents this paper contribution.
非营利组织（NPO）中的绩效评估系统（PMS）比营利性组织中的更为复杂。非营利组织以社会使命和价值观为导向，不仅考虑组织效率和生存能力，还考虑组织的社会影响。本研究对非营利组织中的绩效评估系统进行了全面综述。采用文献综述，并辅以文献计量和网络分析。对与该研究领域相关的240篇文章组成的论文集进行了考察。确定了该研究领域中最普遍的主题及其相互关系，呈现了当前研究工作的概况。尽管对论文集进行了描述性分析，但仍提出了一个框架，用于组织非营利组织中绩效评估系统的设计-实施因素，确定其成功发展的主要要求。非营利组织绩效评估的研究仍处于早期发展阶段，该领域有很多进一步发展的机会。针对这一研究领域，正在生成概念框架和模型以及具体理论，并且正在进行从绩效评估一般领域改编模型的过程。组织非营利组织中绩效评估系统主要研究主题的元框架以及整合影响非营利组织中绩效评估系统设计-实施因素的框架代表了本文的贡献。
