In the past models of PMS have been used from the for-profit sector, but the goals are often different. The researchers advised that it was essential to understand how the differences between for-profit businesses and NPOs influenced the design of PMSs.
The authors produced their list of 10 factors after a systematic study of 29 research papers
The authors said their work presented a conceptual framework that could influence the design of PMSs for these organizations. The findings also revealed that there are factors which are unique to the NPO sector, such as fairness, volunteering and financial sustainability.
This area has received little attention in the research, but there is increasing pressure for NGOs and public administration organizations to measure performance.
