Relatively little is understood about factors triggering entrepreneurial behaviour within organizations not driven by profit motives. Governance plays an important role in non‐profits, particularly ...boards of directors. Integrating resource‐based theory and entrepreneurial orientation research, we examine the influence of non‐profit boards as strategic resources shaping the organization's entrepreneurial orientation and performance. In particular, we focus on the non‐profit board's underlying behavioural orientations, or the extent to which the board is strategic, activist, conservative, and cohesive. Findings from a cross‐sectional survey on arts and culture organizations demonstrate that three of these behavioural orientations impact levels of entrepreneurship occurring within non‐profits. Higher levels of entrepreneurship affect social performance, but not financial performance.
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BFBNIB, FZAB, GIS, IJS, KILJ, NLZOH, NUK, OILJ, SBCE, SBMB, UL, UM, UPUK
The tension between the business case and social justice approaches forms a crucial point of debate in the diversity and equality field. However, their presentation as essentially oppositional is ...brought into question when the ‘business’ of the organization itself concerns social justice. This article draws on research in UK voluntary (non-profit) organizations to reveal the ambiguities and variations found in local constructions of equality and diversity. Managers and diversity specialists reconciled moral and business rationales through re-inscribing utilitarian arguments within an organizational commitment to social justice; however, significant dilemmas associated with doing diversity remained. The article argues for a shift in the research agenda away from competing ‘cases’ and towards investigating how the challenges that diversity presents can be worked through in day-to-day organizational practice.
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NUK, OILJ, SAZU, UKNU, UL, UM, UPUK
Drawing on and extending institutional logics and resource dependence theories, this paper posits that for cross‐sector partnerships to survive, organizations need to share compatible institutional ...logics, but depend less on each other's resources. Asymmetrical cross‐sector partnerships may lead to a breakup if organizations are forced to operate under incompatible institutional logics. The findings of this study show that the challenges posed by incompatible logics of partners could be mitigated by the degree of resource interdependence between organizations. Capturing the effects of context and transactions on the actors’ strategic behaviour, the findings, based on a dataset of project‐level partnership ties between 1312 organizations in the carbon‐offset market, support these hypotheses. The paper concludes by discussing implications of organizations' responses to keep acting under or reinterpreting existing institutional logics in asymmetrical cross‐sector relationships.
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BFBNIB, FZAB, GIS, IJS, KILJ, NLZOH, NUK, OILJ, SBCE, SBMB, UL, UM, UPUK
Non-profit institutions have an important role to play in ensuring the proper and effective performance of the social function of the state. Despite the fact that non-profit organizations fulfill a ...social mission in society, they are very vulnerable to illegal actions. Research on non-profit organizations is most often carried out in terms of determining the role of non-profit organizations, tax issues are ignored. The article covers topical issues of taxation of certain operations of non-profit organizations in Ukraine. Differences in the formation and taxation of non-profit organizations in Ukraine and in some other countries are identified. It is determined that due to difficulties in obtaining financial and non-financial resources, non-profit organizations may resort to transactions that determine the commercial purpose, and accordingly, there are questions of ambiguity in the interpretation of such transactions in the field of tax law. The article focuses on the operations of leasing property, investing in a deposit account, providing advertising services. We believe that the income of non-profit enterprises should be generated exclusively from sources that are mainly related to their core business. Therefore, changes and approaches to accounting are needed. Public aid organizations are required to adhere to stricter rules (related to transparency) than all other non-governmental organizations. Clear procedures for cooperation and funding need to be developed on the basis of well-established legal norms, and reporting provisions should be simple and clear.
This paper provides the first empirically based marketing model of the perceptions of givers and the resulting impact on donations. Within nonprofit marketing there is a considerable amount of extant ...research to support the view that both extrinsic and intrinsic variables can be used to separate givers and non-givers to nonprofits. However, they are less useful in explaining the level of support that will be offered. Perceptual factors may offer more utility in this regard. Structural equations models are presented based on a survey of over 1300 donors that link a series of perceptual determinants to the level of the average donation to a specific organization. The potential mediating roles of trust and commitment are also explored. Trust appears unrelated to the direct benefits that accrue to donors as a consequence of their gift. Rather, trust (and indirectly, commitment) is predicated on the perceived benefits supplied to beneficiaries and the manner in which the impact of these benefits is communicated back to donors.
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GEOZS, IJS, IMTLJ, KILJ, KISLJ, NUK, OILJ, PNG, SAZU, SBCE, SBJE, UL, UM, UPCLJ, UPUK
In the article, we analyse the impact of changing policy environments on the development of the third sector in Europe. Based on the results of systematic comparative research in eight European ...countries (Austria, Croatia, France, Germany, the Netherlands, Poland, Spain and the UK), we identify commonalities and differences. In a three-step analysis, we examine policy changes, effects on the third sector and responses by third sector organizations (TSOs) in the social domain. Overall, the third sector in Europe has proven resilient. However, not only have public and private funding decreased, the process for acquiring such funding has become more demanding for TSOs, as have requirements to be accountable. There are signs of a proliferation of more market-based, hybrid organizations. Despite this general trend towards marketization, the impact of policy changes varies across Europe with TSOs being better equipped to adapt and survive in countries where collaborative ties between the state and the third sector have traditionally been strong.
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BFBNIB, CEKLJ, DOBA, EMUNI, FIS, FZAB, GEOZS, GIS, IJS, IMTLJ, IZUM, KILJ, KISLJ, MFDPS, NLZOH, NMLJ, NUK, OBVAL, ODKLJ, OILJ, PILJ, PNG, SAZU, SBCE, SBJE, SBMB, SBNM, UILJ, UKNU, UL, UM, UPUK, VKSCE, ZAGLJ
The role to be played by multi-stakeholder partnerships in addressing the ‘wicked problems’ of sustainable development is made explicit by the seventeenth Sustainable Development Goal. But how do ...these partnerships really work? Based on the analysis of four sustainability-oriented innovation initiatives implemented in Belgium, Italy, Germany, and France, this study explores the roles and mechanisms that collaborating actors may enact to facilitate the pursuit of sustainable development, with a particular focus on non-profit organizations. The results suggest that collaborative innovations for sustainability contribute simultaneously to the fulfilment of different Sustainable Development Goals, reaching beyond their original intent, and that the value being created has the potential to reinforce such roles and mechanisms. These partnerships are prompted and managed by non-profit organizations that act as metagovernors of collaborative innovation processes as they play the roles of cultural spreaders, enablers, relational brokers, service provides, and influencers. These findings will help policy-makers and practitioners in the public and non-profit sector to identify and utilize emerging opportunities for value creation through collaborative innovation, and to better design existing and prospective collaborative efforts aimed at sustainable objectives, thereby supporting progress towards the implementation of Agenda 2030.
Much existing scholarship on nonprofit organizations' receipt of government funds appears to assume that there is something highly problematic about this relationship. Although rarely articulated in ...these studies, the concern about the negative effects of government funding turns on a view of nonprofits that privileges their private character. In this article, rather than examining how public funds constrain private action, we inquire about how government deploys private organizations, via the mechanism of government funding, to secure a public good. Using a case study of the nonprofit child welfare sector in New York State, we theorize a deficit model of collaborative governance in which nonprofits have been deputized by the state to secure children's social rights but do not receive sufficient resources to cover the costs of securing those rights. Then, we connect this theory to organization-level financial management practices that pose challenges to the nonprofits of both survival and service quality. This nonprofit organizational instability concerns the state insofar as it threatens the securing of individuals' social rights.
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BFBNIB, IZUM, KILJ, NMLJ, NUK, ODKLJ, PILJ, PNG, SAZU, UL, UM, UPUK
The new and increasingly popular tool of crowd-funding is widely used by non-profit organizations in China to raise money online for their charitable projects. In order to use this tool effectively, ...it is essential to understand donors' motivations for supporting charitable projects. This study investigates the impact of performance expectancy (PE), effort expectancy (EE), social influence (SI), facilitating conditions (FC), sense of trust, and experience expectation on donors' intention to donate to charitable crowd-funding projects, using a research model based on the Unified Theory of Acceptance and Use of Technology model. Empirical data were collected through a survey, and structural equation modeling was used to analyze 316 responses from users of the Tencent charitable crowd-funding platform in China. The results indicate that SI, sense of trust, EE, and PE significantly affect donors' intention to donate to charitable crowd-funding projects. The impact of FC and experience expectation on donors' intention is also positive; however, it is not very strong. Finally, this paper presents suggestions for how to increase users' intention to donate money on charitable crowd-funding platforms.
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BFBNIB, NUK, PILJ, SAZU, UL, UM, UPUK
Purpose:
Performance measurement systems (PMS) in Non-profit Organizations (NPOs) are more complex than in for-profit organizations. NPOs have an orientation toward social mission and values, and ...they consider not only organizational efficiency and viability, but also the social impact of the organization. This research provides a comprehensive synthesis of PMSs in NPOs.
Design/Methodology/Approach:
Using a literature review, supported by bibliometric and network analyses. A paper set of 240 articles related to this research field is examined. Topics that are the most prevalent in this research area and their interrelationships are identified, presenting an outline of current efforts.
Findings:
Despite the descriptive analyses for the paper set, a framework is proposed for organizing the design-implementation factors of PMSs in non-profit organizations, identifying the main requirements for their successful development.
Originality/Value:
Investigation on performance measurement in non-profit organizations is still in its early stages of development with many opportunities to further develop the field. Conceptual frameworks and models, as well as specific theories, are being generated for this field of research, and the process of adapting models from the general field of performance measurement is taking place. The meta-framework that organizes the main research topics of PMS in non-profit organizations and the framework that consolidates factors that influence the design-implementation of PMSs in non-profit organizations developed represents this paper contribution.
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