Entwicklungslinien der Betriebswirtschaftslehre von Organisationen „not-for-profit“

Business Administration and Management Science in the German-speaking countries - and in North American research as well - have paid only limited attention to the particularities of management challenges and tasks in not-for-profit organisations (NPO) so far: Clubs, associations and federations, foundations, charities, and other civil society organisations are covered by the term NPO. A growing need for professionalization in the management of these entities has led to an ongoing process of transferring and adapting of concepts and tools from the business to the nonprofit sector. This paper reconstructs the evolution of management research for NPO comparing major tendencies in the German- and the English-speaking context. Referring to six major management functions (governance, strategic planning and positioning, performance management, marketing, finance, and human resource management), the paper explores, in which way concepts have to be modified or further developed. It presents the state-of-the-art and notes significant research gaps. Finally, there is an outlook with regard to selected challenges for the NPO sector.