Performance measurement systems in non-profit organizations

Abstract

This study aims to investigate the implementation of performance measurement systems (PMSs) in the context of non-profit organizations (NPOs). A literature review was conducted to map the body of knowledge related to this field of study with a holistic perspective. The research contributed to the identification of the main models, frameworks and processes suggested in the literature and/or adopted in practice, while identifying the main challenges that NPOs face when designing and implementing a performance measurement system.