Assessing the Role of Board, Culture and Environmental Complexity on Performance Information Use in Nonprofit Organizations

Despite growing expectations for Nonprofit Organizations to implement performance measurement, empirical research on its actual use remains limited. To address such a gap, this study investigates the decision-facilitating use of performance information focusing on environmental complexities, the role of the board of directors, and organizational culture. The empirical setting is provided by Nonprofit Organizations located in the province of Bergamo (Italy) to which a survey was administered. The analysis shows that environmental complexity does not directly increase the use of performance information. Rather, it operates indirectly through an externally oriented board and a flexible culture, both serving as bridges that connect external pressures to internal systems.