Gerencia de organizaciones sin fines de lucro: Revisión teórica de la literatura de Harvard Business Review

Nonprofit organizations currently face significant challenges in achieving sustainability and efficiency within an environment characterized by resource scarcity, increasing competition for funding, and growing societal demands for visible and measurable results. This research begins by acknowledging both theoretical and practical gaps in the development of management models that effectively address the specificities of the third sector, particularly in Latin American contexts. From this problem, the general objective of the study is to analyze the evolution of nonprofit management through a systematic theoretical review of the articles published in Harvard Business Review since 1990—the year Peter Drucker published Managing the Nonprofit Organization, considered one of the foundational texts in the field, until 2024. The methodological approach follows a positivist paradigm with a quantitative orientation, using systematic bibliographic review as its central technique. Harvard Business Review articles are analyzed through data mining, thematic coding, and frequency analysis, which enabled the identification of patterns, models, and theoretical developments in nonprofit management. Bibliometric tools were used to establish relationships between key concepts such as leadership, sustainability, funding, strategic management, and social impact. The main conclusions indicate that the Harvard Business Review has provided a robust and constantly evolving theoretical body on nonprofit management, with special emphasis on strategic leadership, impact measurement, sector professionalization, and the need to apply the same level of rigor to these organizations as is applied in the business world. Furthermore, both convergences and divergences with Drucker's original postulates were observed, allowing for the formulation of new conceptual frameworks tailored to Latin America, incorporating principles of evaluative management as an emerging discipline.