Resumen
Performance measurement has received increasing attention in the nonprofit sector. While the current scholarship has emphasized the balanced use of performance measures, only a limited number of nonprofits have adopted outcome measurement. In this study, we investigate what factors explain a variation in the adoption of outcome measurement based on survey data from 263 human service nonprofits. The results of logistic regression find that human service nonprofits are more likely to adopt outcome measures when they are more risk-taking, influenced by institutional pressures, and have higher human resource and political capacities.