Performance measurement frameworks in public and non-profit sectors

Abstract

In the last decade much attention has been devoted to developing performance measurement systems (PMS), which could encompass both financial and non-financial measures. Many frameworks have been conceived in order to allow companies to better evaluate their own performance by means of collected data, but few attempts have been made to provide public and non-profit organizations with PMS devoted explicitly for their needs. The aims of this paper are to review the frameworks currently developed and implemented in public and non-profit organizations and to identify the requirements of a framework, which can be applied in this context.