Pregledni rad
https://doi.org/10.31784/zvr.13.1.18
Problems of the performance measurement concept for non-profit organizations
Ivana Perica
orcid.org/0000-0001-8395-5096
; Sveučilište u Splitu, Ekonomski fakultet, Split, Hrvatska
*
Slavko Šodan
orcid.org/0000-0002-5043-6801
; Sveučilište u Splitu, Ekonomski fakultet, Split, Hrvatska
* Dopisni autor.
Sažetak
This paper provides a literature review on the performance metrics for non-profit organizations. The concept of performance in the non-profit sector is still controversial, and no universal set of performance indicators can be uniquely applied to all non-profit organizations. Heterogeneous characteristics of non-profit organizations, such as different missions, a large number of stakeholders, and non-homogeneous goals and activities, represent the main argument why there is still no consensus in the non-profit sector regarding the procedures for defining and measuring performance. This paper aims to analyze previous research regarding problems of conceptualizing and measuring performance of non-profit organizations. The existing literature on the organizational performance of non-profit organizations represents a broad spectrum of research with many theoretical perspectives, each striving for one way of conceptualizing or measuring organizational performance. Previous studies do not have single solutions, and there is still no consensus on the actual performance measurement procedures for non-profit organizations or a set of specific performance measurement standards that would be applicable across the sector. In the paper, authors indicate the application of the institutional and contingency paradigm when conceptualizing and operationalizing performance, as well as various factors and approaches that are important for strengthening knowledge of the definition and conceptualization of performance metrics for non-profit organizations.
Ključne riječi
performance measurement; non-profit organizations; operating performance
Hrčak ID:
331496
URI
Datum izdavanja:
18.6.2025.
Posjeta: 292 *