The issue of communicated accountability is particularly important in Faith-Based Charity Organisations as the donated funds and use of those funds are often meant to fulfil religious obligations for ...the well-being of society. Integrating Stewart's (1984) ladder of accountability with the Statement of Recommended Practice guidance for charities, this paper examines communicated accountability practices of Muslim and Christian Charity Organisations in England and Wales. Our content analysis results indicate communicated accountability to be generally limited, focusing on providing basic descriptive information rather than judgement-based information. Our interviews with trustees and preparers of Trustee Annual Reports in Muslim Charity Organisations identified the reasons being due to high donor trust and consequently weak demand by stakeholders for the latter type of information, as well as internal organisational issues related to the organisational structure and culture, lack of internal professional expertise and high accountability cost.
Governments’ preferences for governing non-profit organizations (NPOs) are a relevant but understudied issue for governance scholars. Using Q methodology, this study investigates Chinese government ...officials’ preferences for governing NPOs that deliver public services. We identified three government preferences: capable supervision, pragmatic engagement, and hands-off steering. We found different theoretical perspectives identified in the literature combine with one another to formulate these government preferences for governing NPOs. A key implication is that the Chinese state predominantly prefers the traditional public administration perspective, although it pragmatically borrows useful ingredients from other steering perspectives simultaneously. We recommend that governments, when governing NPOs, seriously address the configurations of governance strategies.
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We investigate the interaction of pro-social motivation and wages in pro-social organizations with a novel subject pool, 1700 students destined for the private and public sectors in Indonesia, using ...a measure of pro-social motivation that exactly matches the mission of the organization. Three novel conclusions emerge. Consistent with a common, but untested, assumption in the theoretical literature, workers with greater pro-social motivation exert higher real effort. However, high pay attracts less pro-socially motivated individuals. Furthermore, we also test whether a real world pro-social organization (the Indonesian Ministry of Finance) attracts pro-socially motivated workers. We find that prospective entrants into the Indonesian Ministry of Finance exhibit higher levels of pro-social motivation than a comparable sample of general workers.
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•People who inject drugs frequently experience stigma in healthcare settings.•People who inject drugs internalize, reject, and react to external stigma.•When accessing care, people who inject drugs ...modify their behavior to avoid stigma.•Community based organizations are preferred over large healthcare settings.•Increased training and integrating healthcare into community settings is needed.
People who inject drugs (PWID) have limited engagement in healthcare services and report frequent experiences of stigma and mistreatment when accessing services. This paper explores the impact of stigma against injection drug use on healthcare utilization among PWID in the U.S. Northeast.
We recruited PWID through community-based organizations (CBOs; e.g., syringe service programs). Participants completed brief surveys and semi-structured interviews lasting approximately 45 min exploring HIV risk behaviors and prevention needs. Thematic analysis examined the emergent topic of stigma experiences in relation to healthcare utilization.
Among 33 PWID (55% male; age range 24–62 years; 67% White; 24% Latino), most used heroin (94%) and injected at least daily (60%). Experiences of dehumanization in healthcare settings were common, with many participants perceiving that they had been treated unfairly or discriminated against due to their injection drug use. As participants anticipated this type of stigma from healthcare providers, they developed strategies to avoid it, including delaying presenting for healthcare, not disclosing drug use, downplaying pain, and seeking care elsewhere. In contrast to large institutional healthcare settings, participants described non-stigmatizing environments within CBOs, where they experienced greater acceptance, mutual respect, and stronger connections with staff.
Stigma against injection drug use carries important implications for PWID health. Increased provider training on addiction as a medical disorder could improve PWID healthcare experiences, and integrating health services into organizations frequented by PWID could increase utilization of health services by this population.
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GEOZS, IJS, IMTLJ, KILJ, KISLJ, NLZOH, NUK, OILJ, PNG, SAZU, SBCE, SBJE, UILJ, UL, UM, UPCLJ, UPUK, ZAGLJ, ZRSKP
Today's nonprofit organizations face an environment characterized by higher levels of competition for funding, clients and audiences, talent, and recognition. In addition, they confront greater ...pressures from donors, government, and the public to demonstrate efficiency, effectiveness, sustainability, and accountability, while intense social needs and problems, as well as the desire for growth, drive them to expand their programs and activities. Collectively, these challenges go to the heart of fundamental issues of mission and strategy. This book applies and adapts the core body of general management knowledge about mission, strategy, and execution to help nonprofit leaders deal with the special challenges they face. It strives to draw on this knowledge in a way that does not dilute or oversimplify, and at the same time recognizes the unique features of the nonprofit or voluntary sector. The book develops an action-oriented framework that combines rigorous analysis with the practical challenge of execution and change. In addition to helping nonprofit leaders think through important decisions and make concrete choices, the book also provides a shared language and a discipline that can serve as the basis for more productive discussions between the individuals who lead nonprofits, the business executives who serve on their boards, and the philanthropists who support their organizations and programs. This last objective is critical, because too often nonprofit leaders and board members complain that they can't reap the benefits of the expertise of their supporters, funders, and volunteers from the business sector.
This article uses interviews and Internet data to examine social media use among nonprofit organizations and county departments involved in the delivery of human services in a six-county area in ...south-central New York State. Social media use was modest, with nonprofit organizations much more likely to use it than county departments. Organizations used social media primarily to market organizational activities, remain relevant to key constituencies, and raise community awareness. Most organizations either had a narrow view of social media's potential value or lacked a long-term vision. Barriers to use included institutional policies, concerns about the inappropriateness of social media for target audiences, and client confidentiality. Findings build on recent research regarding the extent to which nonprofit organizations and local governments use social media to engage stakeholders. Future research should investigate not only the different ways organizations use social media but also whether organizations use it strategically to advance organizational goals.
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BFBNIB, FZAB, GIS, IJS, IZUM, KILJ, NLZOH, NMLJ, NUK, ODKLJ, OILJ, PILJ, PNG, PRFLJ, SAZU, SBCE, SBMB, UL, UM, UPUK
PurposeThe stakeholder theory encompasses instrumental and normative varieties whose mutual relationship remains unclear and exhibits a classic tension between rational self-interest and moral ...motivation. The purpose of this paper is to develop a strategy for navigating this tension.Design/methodology/approachNiklas Luhmann’s social systems theory is concerned with the limited ability of social systems to codify, and be receptive to, the complexity of the environment. Drawing on this theory, the paper juxtaposes the codification problems of two types of social systems: the for-profit firm and the economic function system.FindingsThis juxtaposition allows to identify four firm behavior patterns, two of which can be aligned with instrumental and normative stakeholder theories. If the codification capacity of the economic function system is assumed to be sufficient, the codification problems of the for-profit firm are shown to specify the range of applicability of the instrumental stakeholder theory. Dropping the above assumption is shown to specify the range of applicability of the normative stakeholder theory.Originality/valueThe argument offers a fresh way of understanding the institutional economics foundations of the stakeholder theory. Given that the systems-theoretic idea of codification reflects the functioning of the real-world institutions, the argument shows that both instrumental and normative stakeholder theories reflect the institutional texture of the modern society in distinct but equally legitimate ways.
We examine whether donors reward nonprofit organizations that report better governance. From a sample of 10,846 organizations from 2008 to 2010, we first identify seven nonprofit governance ...dimensions using factor analysis. We then test whether the quality of governance influences donor decisions by including the seven governance factors in the standard donor's demand model. We find consistent evidence that donations and government grants are positively associated with six of the seven factors that capture good governance, including formal written policies (e.g., conflict of interest), independent audits and audit committees, review and approval of executive compensation, board oversight (e.g., board independence), management characteristics (e.g., no related parties), and accessible financial information. Our results have implications for nonprofit managers and regulators. Moreover, mandatory disclosure of governance policies for nonprofit organizations provides an interesting contrast to mandatory adoption of governance policies for publicly traded companies.
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This study examines whether three factors—the transparency of expense disclosures, donor evaluation focus, and organization performance—influence how directors monitor management expense misreporting ...in nonprofit organizations. An experiment with 189 nonprofit directors finds that the enhanced transparency of expense disclosures increases director monitoring by reducing the tendency to accept management expense misreporting. Further, an organization's nonfinancial performance and the perceived fairness of donor evaluation focus interact to influence director monitoring practices. Specifically, when directors know an organization's nonfinancial performance is poor and understand that this performance will negatively influence the willingness of donors to contribute, directors monitor less if they think that donors are adopting a more balanced approach to organizational evaluation that focuses on both financial and nonfinancial performance; that is, there is a reverse fair process effect as this donor approach is perceived as being fairer than if donors focus solely on financial performance. However, monitoring is equally strong regardless of donor evaluation focus when directors know that an organization's nonfinancial performance is good and a donation is forthcoming.
Contrôle par les administrateurs des inexactitudes de l'information relative aux dépenses dans les OSBL : incidence de la transparence de l'information relative aux dépenses, de l'objet de l’évaluation des donateurs et de la performance de l'organisme
L'auteure se demande si trois facteurs — la transparence de l'information relative aux dépenses, l'objet de l’évaluation des donateurs et la performance de l'organisme — influent sur la façon dont les administrateurs contrôlent l'inexactitude de l'information relative aux dépenses produite par les gestionnaires, dans les organismes sans but lucratif (OSBL). Une expérience faisant intervenir 189 administrateurs d’OSBL révèle que la transparence accrue de l'information fournie au sujet des dépenses accroît le contrôle exercé par les administrateurs en réduisant la tendance à accepter les inexactitudes que contient l'information relative aux dépenses produite par les gestionnaires. En outre, la performance non financière d'un organisme et la légitimité perçue de l'objet sur lequel porte l’évaluation des donateurs interagissent de telle sorte qu'elles influent sur les pratiques des administrateurs en matière de contrôle. Plus précisément, lorsque les administrateurs savent que la performance non financière d'un organisme laisse à désirer et comprennent que cette performance aura une incidence négative sur la propension des donateurs à verser des dons, ils exercent un contrôle moins sévère s'ils croient que les donateurs adoptent une approche plus équilibrée en ce qui a trait à l’évaluation de l'organisme en s'appuyant à la fois sur sa performance financière et non financière — en d'autres termes, lorsqu'il existe un effet de légitimation inversée du fait que ce mode d’évaluation qu'adoptent les donateurs est perçu comme étant plus légitime que s'ils ne s'intéressaient qu’à la performance financière. Toutefois, le contrôle est tout aussi rigoureux, peu importe l'objet de l’évaluation des donateurs, lorsque les administrateurs savent que la performance non financière de l'organisme est bonne et qu'un don est prévisible.
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FZAB, GIS, IJS, KILJ, NLZOH, NUK, OILJ, SBCE, SBMB, UL, UM, UPUK
Currently, the Architecture, Engineering, and Construction community operates in an environmentally problematic linear economy by consuming non-renewable virgin materials, producing landfill waste, ...and increasing the overall environmental impact. A solution to mitigate these problems is the implementation of a circular economy, an economic model that decouples economic growth and depletion of resources by minimizing waste. Technology opportunities explored to foster these relationships include building as material banks (BAMB), building information modeling (BIM) software, radio-frequency identification (RFID) tags, and blockchain. This paper presents a conceptual diagram and framework for implementing a circular economy utilizing the promising technologies and concept.
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