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Purpose This study aims to conduct a literature review on factors that influence the implementation and design of performance measurement systems in nonprofit organizations. Design/methodology/approach The research strategy is conceived through a literature review focused on the analysis of authorship, supported by bibliometric techniques such as citation, co-citation and co-authorship social networks. Findings Models and theories proposed for measuring performance in non-profit organizations are being researched, starting to form an intellectual structure related to performance measurement systems and nonprofits. Three main research topics have been given more attention: strategic performance and public service performance, health-care performance and nonprofit operations strategy and performance measurement. Research limitations/implications The study is limited to scientific journal papers and could benefit from the addition of new sources of information such as conference papers, books and standards. The body of knowledge of this topic could also benefit from an in-depth investigation through a comprehensive review of models and theories, as a proposal for a future research agenda. Practical implications As practical applications are identified, groups of researchers in different countries and subjects that can generate research agendas, scientific communities used to investigate issues related to performance in nonprofit activities. Originality/value Performance measurement in nonprofit organizations is a topic of study that has been receiving considerable attention in recent years, to the point that the literature is revealing specific models for measuring performance in this type of organizations. Particular models and theories are being conceived, specializing existing models and theories related to performance measurement and management.

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.

Non-Profit Organizations (NPOs) are endowed with a relevant characteristic, which is the restriction for financial profits generation. Studies show a steady growth of this sector and, for increases the competitive advantages, these organizations come to use tools and business strategy methods in their decision makings. These methods can contribute to increased competitiveness when they are supported by a Performance Measurement System (PMS). PMS measures the results through performance indicators, providing more accurate controls over the decision-making processes, as an example, when actions involve internal and external environment aspects, such as Cost Measurement, Quality and Stakeholders evaluate and satisfaction. This articles presents a Bibliometric Analysis of a study and Author Cocitations for a sample of scientific articles, developed in parallel with a Systematic Literature Review (SLR) involving disciplines relating to NPOs and PMS. A Systematic Review adopts judicious methods, with a more consistent basis for the quality of information for a set of scientific publications. This information may present biases, through a systematic research, there is a delimitation of the area, the field of investigation, and it excludes the observation of subjective data. The results contribute to the identification of future investigations, generating a research agenda.

Performance measurement constitutes a vital organizational function. It ensures strategies realization, provides actions accountability to organizations' stakeholders, and engages everyone in sustainable processes for operations continuous improvement. There is a vast literature on performance measurement systems (PMS) regarding frameworks, concepts, indicators, processes and technologies, usually associated with organizations from the manufacturing and services industries. Nevertheless, the application of PMS to nonprofit organizations has gained interest from both researchers and practitioners' communities in recent years. Nonprofit organizations have their own dynamic for dealing with different requirements for performance measurement associated with each of their stakeholders. They have complex, interface-rich processes that interact with the environment based on legislation, policies, pacts and agendas. Taking this into account, the nature of a PMS for this type of organization must be better explored. This work is the first part of a long-term research project focusing on the development of a PMS framework for nonprofit organizations. It provides a systematic literature review of published works that focus on PMS in nonprofit organizations. It aims at establishing, from the literature viewpoint, the main indicators, processes, frameworks, concepts and applied technologies. It discusses these elements and provides a tentative framework for research and application of PMS in these organizations.

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.

A new competitive arena for enterprises' strategy development is evolving, forcing them to redesign their management systems. Particularly, organisations are focusing on performance measurement systems revision. The present research is based on case studies that are used to investigate performance measurement system uses. Companies were selected based on their experience in performance measurement and cover manufacturing and service operations. Results confirmed the traditional use of measurement systems, but they also pointed out a proactive use for measurement systems. Conclusions show an expanded set of performance measurement system roles that are used to challenge the established operations management structures and processes. [PUBLICATION ABSTRACT]