The value co-creation strategy is adopted by companies in its relationships with stakeholders as a mechanism to improve the performance of its activities. Both from the perspective of Corporate ...Social Responsibility (CSR) practices carried out by companies, and from the approach of the mission that non-profit organizations (NPOs) must effectively fulfil, adopt the strategy of co-creation in activities, projects, programs, etc. that both entities jointly develop is essential to achieve the expected organizational and social value. However, although the value co-creation between companies and its stakeholders (mainly customers) has been substantially investigated in recent years, there is a significant gap in both theoretical and empirical research into the adoption by the NPOs of said management approach in its collaborative relationships with companies. Therefore, after reviewing the literature on co-creation, an NPO-business value co-creation scale is developed in the empirical part, consisting of four basic dimensions: participation, reciprocity, learning, and engagement. The proposed scale shows reliability and construct validity (convergent and discriminant). The main conclusions and practical implications that this management strategy has for organizations are presented.
Nonprofits as Civic Intermediaries Leroux, Kelly
Urban affairs review (Thousand Oaks, Calif.),
01/2007, Volume:
42, Issue:
3
Journal Article
Peer reviewed
Open access
Nonprofit organizations have a long-standing tradition of advocacy on behalf of their clients, particularly those that comprise underrepresented groups. However, much less is known about the roles ...these institutions play in empowering citizens to become active participants in the political process. This research note examines the efforts of nonprofit organizations to facilitate voting and contacting of public officials by their clientele. Results from this analysis suggest that social-service nonprofits located in urban areas are significantly more likely to encourage both voting and contacting. Findings also suggest that government funding has a positive and consistent effect on nonprofits' efforts to promote both of these forms of participation.
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On the edges of tourism, volunteering, and travel, we find voluntourism with tourists, mainly from high-income countries, looking for an alternative form of travel that promises sustainable ...development of destinations. The aim of the paper is to explore voluntourism through motivations and impacts, as well as aggregate different volunteers in categories, in order to better understand this phenomenon. The results of a questionnaire answered by 65 international volunteers show seven motivations and a lack of attention on the local projects. More than half of the volunteers are considered to have short participations in projects, considering the destination as a very important aspect, have minimal skills, and have a passive participation, as a minimal direct contribution. Generically, our research may help to highlight and boost the voluntourism experience, creating positive and transformative changes.
The non-profit sector is at present involved in a deep renewal process. Non-profit organizations are required to deliver tailored and high-quality services in order to overcome environmental ...complexity and scarcity of resources. In this context, non-profit organizations are being called to reengineer their core processes and organizational paradigms. To achieve excellence, all available resources should be managed with increased effectiveness and efficiency, the most important of these being knowledge. This paper contributes to the literature about the role which knowledge management plays in achieving excellence in the non-profit sector. In particular, the main results from an explorative survey of Italian non-profit organizations are formalized and discussed.
Despite the prominence of voluntary organisations in public life and their high policy profile, there is a need for improved evidence regarding the funding base of individual voluntary organisations. ...This is relevant to theoretical debates about the role of such organisations in a mixed economy of welfare as well as to substantive questions about the balance between public and voluntary initiative. Using unique data for a sample of 7000 charities in England and Wales, for the first time we describe the distribution of charities according to the composition of their income. Importantly, the results illustrate the diversity of organisations with charitable status. They therefore serve to illustrate the different roles that charities play in a mixed economy. They also provide empirical context for substantive discussions relating to the identity of the charitable sector, including the notion of its "hybridity"—the extent to which an individual organisation draws upon a plurality of financial sources. Malgré l'importance des organisations bénévoles dans la vie publique et la vie politique, il est nécessaire d'avoir de meilleures preuves sur la base de financement des organisations bénévoles individuelles. Cela vaut notamment pour les débats théoriques sur le rôle de ces organisations dans une économie mixte de bien-être, ainsi que pour des questions de fond sur l'équilibre entre les initiatives publiques et associatives. À l'aide de données uniques pour un échantillon de 7 000 associations caritatives en Angleterre et au pays de Galles, nous décrivons pour la première fois la répartition des associations caritatives d'après la composition de leur revenu. Fait important, les résultats illustrent la diversité des organisations ayant le statut d'organisme de bienfaisance. Par conséquent, ils servent à illustrer les différents rôles que jouent les associations caritatives dans une économie mixte. Ils apportent également un contexte empirique pour des discussions de fond portant sur l'identité du secteur caritatif, y compris la notion de son « hybridité », le degré auquel une organisation individuelle s'appuie sur plusieurs sources financières. Obgleich freiwillige Organisationen im öffentlichen Leben eine große Rolle spielen und sie ein hohes politisches Profil haben, bedarf es besserer Nachweise hinsichtlich der Finanzierungsbasis einzelner freiwilliger Organisationen. Dies ist für theoretische Debatten über die Rolle dieser Organisationen in einer Mixed Economy of Welfare sowie für wesentliche Fragen zum Gleichgewicht zwischen öffentlichen und freiwilligen Initiativen relevant. Es werden einzigartige Daten auf eine Stichprobe von 7.000 gemeinnützigen Einrichtungen in England und Wales angewandt und erstmals die Verteilung gemeinnütziger Einrichtungen gemäß der Zusammensetzung ihrer Einnahmen beschrieben. Es ist hierbei wichtig herauszustellen, dass die Ergebnisse die Vielfalt gemeinnütziger Organisationen zeigen. Sie dienen somit dem Zweck, die verschiedenen Rollen der gemeinnützigen Organisationen in einer gemischten Wirtschaftsordnung darzustellen. Darüber hinaus bieten sie einen empirischen Kontext für wesentliche Diskussionen über die Identität des gemeinnützigen Sektors, einschließlich der Auffassung über seine „Hybridität“- dem Umfang, in dem eine individuelle Organisation eine Vielzahl finanzieller Quellen beansprucht. A pesar de la prominencia de las organizaciones voluntarias en la vida pública y su elevado perfil político, existe la necesidad de mejores evidencias relativas a la base de financiación de las organizaciones voluntarias individuales. Esto es relevante para los debates teóricos sobre el papel de dichas organizaciones en una economía del bienestar mixta, así como también para preguntas sustantivas sobre el equilibrio entre la iniciativa pública y la voluntaria. Utilizando datos exclusivos de una muestra de 7.000 instituciones benéficas en Inglaterra y Gales, por primera vez describimos la distribución de las instituciones benéficas según la composición de sus ingresos. Y lo que es más importante, los resultados ilustran la diversidad de organizaciones con estatus benéfico. Por consiguiente, sirven para ilustrar los diferentes papeles que desempeñan las instituciones benéficas en una economía mixta. También proporcionan contexto empírico para debates sustantivos relativos a la identidad del sector de las instituciones benéficas, incluida la noción de su "hibridez" - la medida en la que una organización individual se nutre de una pluralidad de fuentes financieras.
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BFBNIB, CEKLJ, DOBA, EMUNI, FIS, FZAB, GEOZS, GIS, IJS, IMTLJ, IZUM, KILJ, KISLJ, MFDPS, NLZOH, NMLJ, NUK, ODKLJ, OILJ, PILJ, PNG, SAZU, SBCE, SBJE, SBMB, SBNM, UILJ, UKNU, UL, UM, UPUK, VKSCE, ZAGLJ
The practical engagement of developing social accounts has provided me with an opportunity to consider different understandings of accountability. My reflective personal account, an autoethnography, ...explores difference in approaches to and insights into accountability in practice. The changed understandings of accountability developed during and after the production of two sets of social accounts with a not-for-profit organization. As part of the sense making process within the personal account, generative metaphor is used to enable reflection on the problem of accountability within social accounts. In this case the problem is both acknowledging and recognising the effect of my approach to and understandings of accountability during the production and reporting of two social accounts. The first social account was developed with a more formal and instrumental approach to accountability than the second which drew upon the initial experience and understanding of the first included a broader and more complex view of accountability. The recognition of a changed appreciation of accountability through the experience provides a deeper view of how accountability can be played out in practice with a not-for-profit community based organization. The result is my acknowledgement of a broader more encompassing notion of the complexity of accountability as part of a fragmented and changing world (Miller, 2002). By acknowledging this complexity I have opened a space that enables me to recognise the influence of my approach to accountability in practice. There is a need to recognise how we approach accountability in order to counter the current dominance of calculative forms of accountability from the ‘business case’ perspective supporting control of powerful elites that steer society. An accountability that includes complexity and the non-calculative is a more appropriate form for a not-for-profit organization rather than a dominant calculative accountability.
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GEOZS, IJS, IMTLJ, KILJ, KISLJ, NUK, OILJ, PNG, SAZU, SBCE, SBJE, UL, UM, UPCLJ, UPUK
This article presents a case study that explores the creation of value by a social enterprise, Furniture Bank, for its stakeholders. The study is undertaken using the social return on investment ...framework. The case highlights insights and caveats that resulted from undertaking this type of analysis. This article calls for an integrated approach to social return on investment processes, incorporating both conventional accounting and social accounting.
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FZAB, GIS, IJS, IZUM, KILJ, NLZOH, NUK, OILJ, PILJ, SAZU, SBCE, SBMB, UL, UM, UPUK
Purpose This paper aims to analyse the governance structure of monasteries to gain new insights and apply them to solve agency problems of modern corporations. In an historic analysis of crises and ...closures it asks, if Benedictine monasteries were and are capable of solving agency problems. The analysis shows that monasteries established basic governance instruments very early and therefore were able to survive for centuries. Design/methodology/approach The paper uses a dataset of all Benedictine abbeys that ever existed in Bavaria, Baden‐Württemberg, and German‐speaking Switzerland to determine their lifespan and the reasons for closures. The governance mechanisms are analyzed in detail. Finally, it draws conclusions relevant to the modern corporation. The theoretical foundations are based upon principal agency theory, psychological economics, as well as embeddedness theory. Findings The monasteries that are examined show an average lifetime of almost 500 years and only a quarter of them dissolved as a result of agency problems. This paper argues that this success is due to an appropriate governance structure that relies strongly on internal control mechanisms. Research limitations/implications Benedictine monasteries and stock corporations differ fundamentally regarding their goals. Additional limitations of the monastic approach are the tendency to promote groupthink, the danger of dictatorship and the life long commitment. Practical implications The paper adds new insights into the corporate governance debate designed to solve current agency problems and facilitate better control. Originality/value By analyzing monasteries, a new approach is offered to understand the efficiency of internal behavioral incentives and their combination with external control mechanisms in corporate governance.
In order to assess the accuracy of the figures reported in NPOs' financial statements, I perform a digital analysis on Belgian non-profit organizations' financial statements for accounting years 2007 ...up to 2012. Specifically, I compare observed frequencies for digits in the second-from-the-left position with expected frequencies based on Benford's Law. Results based on the full sample indicate that observed frequencies strongly conform to Benford's Law (and thus suggest a high degree of accuracy of the figures reported in NPOs' financial statements). Nevertheless, I note statistically significant deviations from Benford's Law (both for the entire distribution and at the individual digit level). The largest deviation is noted for zeroes in the second position (i.e., a significantly positive deviation), which can be explained based on humans' reliance upon so-called cognitive reference points. Considering different sub-samples, I note that observed deviations from Benford's Law are largest for the smallest non-profits and those non-profits that rely most heavily on grants and/or donations. Afin d'évaluer l'exactitude des chiffres indiqués dans les états financiers des organisations à but non lucratif, j'effectue une analyse numérique des états financiers des OBNL belges pour les exercices 2007 à 2012. Plus précisément, je compare les fréquences observées des chiffres en deuxième position en partant de la gauche avec les fréquences attendues sur la base de la loi de Benford. Les résultats établis sur l'ensemble de l'échantillon indiquent que les fréquences observées sont fortement conformes à la loi de Benford (et semblent donc indiquer un degré élevé d'exactitude des chiffres déclarés dans les états financiers des OBNL). Néanmoins, je constate des écarts significatifs du point de vue statistique par rapport à la loi de Benford (tant pour toute la répartition qu'au niveau des chiffres individuels). Le plus grand écart se reconnaît par des zéros en deuxième position (soit un écart positif significatif), qui peut s'expliquer par le recours des humains à ce que l'on appelle les repères cognitifs. Compte tenu des sous-échantillons différents, je remarque que les écarts observés par rapport à la loi de Benford sont plus grands pour les petites organisations à but non lucratif et pour celles qui dépendent le plus des subventions ou des dons. Mittels einer digitalen Analyse der Jahresabschlüsse belgischer gemeinnütziger Organisationen für die Geschäftsjahre 2007 bis 2012 prüfe ich die Richtigkeit der in den Jahresabschlüssen dieser Organisationen ausgewiesenen Zahlen. Ich vergleiche insbesondere die beobachtete Häufigkeit der Ziffern an der zweiten Stelle von links, wobei für die erwartete Häufigkeit das Benfordsche Gesetz angewandt wird. Die Ergebnisse aus der gesamten Stichprobe zeigen, dass die beobachtete Häufigkeit dem Benfordschen Gesetz starkentspricht (und somit auf ein hohes Maß an Richtigkeit der in den Jahresabschlüssen der gemeinnützigen Organisationen ausgewiesenen Zahlen schließen lässt). Trotzdem gibt es statistisch große Abweichungen vom Benfordschen Gesetz (sowohl bei der gesamten Verteilung als auch bei individuellen Ziffern). Die größte Abweichung wird bei Nullen an der zweiten Stelle festgestellt (d. h. eine bedeutend positive Abweichung), die sich dadurch erklären lässt, dass sich Menschen auf sogenannte kognitive Referenzpunkte veralssen. Betrachtet man verschiedene Unterstichproben, findet man die größten beobachteten Abweichungen vom Benfordschen Gesetz bei den kleinsten gemeinnützigen Organisationen und den Organisationen, die sehr von Zuschüssen bzw. Spenden abhängig sind. Con el fin de evaluar la precisión de las cifras notificadas en los estados financieros de las organizaciones sin ánimo de lucro (OSL/NPO), realizo un análisis digital de los estados financieros de organizaciones sin ánimo de lucro belgas para los años contables 2007 a 2012. Específicamente, comparo las frecuencias observadas para los dígitos en la posición segunda desde la izquierda con las frecuencias esperadas basadas en la Ley de Benford. Los resultados basados en la muestra completa indican que las frecuencias observadas cumplen considerablemente con la Ley de Benford (y de este modo sugieren un elevado grado de precisión de las cifras notificadas en los estados financieros de las OSL/NPO). No obstante, observo desviaciones estadísticamente significativas de la Ley de Benford (tanto para la distribución entera como a nivel del dígito individual). La desviación más grande se observa en los ceros en la segunda posición (es decir, una desviación significativamente positiva), que puede explicarse en base a la confianza de los humanos en los denominados puntos de referencia cognitivos. Considerando las diferentes submuestras, señalo que las desviaciones observadas de la Ley de Benford son más grandes para las organizaciones sin ánimo de lucro más pequeñas y para aquellas organizaciones sin ánimo de lucro que confían en mayor medida en las subvenciones y/o donaciones.
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This article explores the moral economy through which poor women apply shared understandings of what is fair, just, and appropriate to their use of nonprofit services. The findings suggest that such ...women perceive that others are needier than they, avoid undeserving opportunist labels (yet apply them to others), and complain that nonprofits routinely violate their moral obligations by withholding services or not affording respect. These views lead to “conspicuous constraint,” or service use only in the direst of circumstances, in which women claim to reject help, in part, so that needy others might receive aid. The author argues that this allows them to construct an image of themselves as self-reliant, morally empowered, benevolent actors in line with neoliberal rhetoric. Given that the public welfare system has transferred more responsibility for delivery of services to the nonprofit sector, the very sector that many poor women avoid, their well-being is of great concern.
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