How do Nonprofit Organizations Measure their Performance? A Systematic Literature Review

Abstract

Given the social and economic relevance of non-profit organizations (NPOs), this paper aims to make a conceptual approach to determine the main advances made at the theoretical level in one of the main aspects, their performance measurement systems (PMS). To this end, firstly, the research carried out in this field will be described in quantitative terms and, secondly, the main contributions made and existing gaps in the field of PMS research in NPOs will be identified by means of a systematic review of the literature.