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A case study extension methodology for performance measurement diagnosis in nonprofit organizations

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  • Almeida Prado Cestari, José Marcelo
  • Pinheiro de Lima, Edson
  • Deschamps, Fernando
  • Morton Van Aken, Eileen
  • Treinta, Fernanda
  • Moura, Louisi Francis

Abstract

Nonprofit organizations (NPOs) differ from for-profit corporations when it comes to performance measurement. The purpose of this work is to describe a methodology composed of phases, processes, and activities that implements information extraction, organization and analysis as a tool to document case studies. The methodology considers three sources of information: semi-structured interviews, direct observations and documents, and uses qualitative and quantitative techniques to analyze and organize the results. This paper also presents a case study research protocol for gathering information that, together with the methodology, compose the tools for the information retrieval of performance measurement (PM) system characteristics in NPOs. An application case was conducted in a Brazilian foundation that offers services related to pension, retirement, and healthcare plans. The results provide an illustration of the current use of performance measures in NPOs and contribute to better understanding the characteristics of PM systems in this context.

Suggested Citation

  • Almeida Prado Cestari, José Marcelo & Pinheiro de Lima, Edson & Deschamps, Fernando & Morton Van Aken, Eileen & Treinta, Fernanda & Moura, Louisi Francis, 2018. "A case study extension methodology for performance measurement diagnosis in nonprofit organizations," International Journal of Production Economics, Elsevier, vol. 203(C), pages 225-238.
    • Handle: RePEc:eee:proeco:v:203:y:2018:i:c:p:225-238
    DOI: 10.1016/j.ijpe.2018.06.018
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    1. Almohri, Haidar & Chinnam, Ratna Babu & Colosimo, Mark, 2019. "Data-driven analytics for benchmarking and optimizing the performance of automotive dealerships," International Journal of Production Economics, Elsevier, vol. 213(C), pages 69-80.
    2. Louisi Francis Moura & Edson Pinheiro Lima & Fernando Deschamps & Eileen Van Aken & Sergio Eduardo Gouvea da Costa & Rafael Duarte & Rafael Araujo Kluska, 2022. "What Role Do Design Factors Play in Applying Performance Measurement Systems in Nonprofit Organizations?," Administrative Sciences, MDPI, vol. 12(2), pages 1-17, March.
    3. Rosa, Carmen B. & Wendt, João Francisco M. & Chaves, Daniel M.S. & Thomasi, Virginia & Michels, Leandro & Siluk, Julio Cezar M., 2020. "Mathematical modeling for the measurement of the competitiveness index of Brazil south urban sectors for installation of photovoltaic systems," Energy Policy, Elsevier, vol. 136(C).

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