Nonprofit and Voluntary Sector Quarterly, Ahead of Print. While results-based performance measurement has become a common practice in governing relationships with external stakeholders, many nonprofits are struggling with severe tensions when implementing results-based management practices inside the organization. This article draws on performance management research in accounting and management to analyze why results-based management poses particular challenges for nonprofits. As its first contribution, the article conceptualizes dedication to values as a particular characteristic of nonprofit organizations that involves high role ambiguity among nonprofit staff. Second, it specifies a particular tension associated with results-based management practices in values-focused work: Results-based management helps to reduce role ambiguity, but by doing so it creates role conflict. Third, the article proposes the interactive use of results-based information as an approach to how organizations with a high dedication to values can increase role clarity for nonprofit staff, while avoiding role conflict.

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