Charity Law and the Liberal State considers questions relating to state action and public discourse that are raised by the law of charity. Informed by liberal philosophical commitments and of ...interest to both charity lawyers and political philosophers, it addresses themes and topics such as: the justifiability of the state's non-neutral promotion of charitable purposes; the role of altruism in charity law; charity law, the tax system and the demands of distributive justice; the proper treatment of religious and political purposes in charity law; and the appropriate response of the liberal state to discrimination in the pursuit of charitable purposes.
This study investigates the effectiveness of check-out charity (COC) campaigns, a fundraising strategy where customers donate at the point of sale, as a method for promoting destination social ...responsibility (DSR) in tourist destinations. Employing interviews, polls, and case studies in Alps ski resorts, it explores whether tourists perceive donations to local projects as a means of participating in DSR, and the impact on their attitudes towards the destination. Despite tourists' willingness to support local causes, the findings suggest COC requests aren't consistently perceived as beneficial to the destination due to a triadic relationship between the cause, the store, and the destination, causing confusion about the donation beneficiary. Moreover, COC requests can unintentionally lead to negative outcomes, including unwillingness to donate and feelings of annoyance.
Building on a field perspective, this article adopts a relational approach that lets us make sense of food charities’ interconnections, relationships and social positioning. I analyse how food ...charities working with different models of provision do boundary work and resolve the cognitive dissonance arising from simultaneously competing and collaborating. Making use of several semi-structured interviews, I illustrate how Trussell Trust food banks, independent food banks and pantries’ directors mark symbolic boundaries when illustrating their models of provision vis-a-vis other models (e.g. pantries vs food banks) but build symbolic bridges when discussing the ultimate ends of charitable food provision. This strategy lets them resolve the tension arising from two contradictory stances and is representative of what I call ‘hunger bonds’: relationships of cooperation and mutual help that also permit positional returns to be obtained and strategically advance a specific vision of the field order.
As the accountability movement is gaining momentum worldwide, nonprofit organizations are facing increasingly higher institutional requirements in terms of information disclosure. Nonprofit ...organizations need to disclose information to acquire legitimacy. However, information disclosure increases administrative costs, for which the upper limit is constrained by the law. In order to acquire legitimacy while reducing administrative costs, some of the nonprofit organizations selectively disclose their information. This paper examines the impact exerted on selective information disclosure by political labels. By using the interannual panel data of 4070 charity foundations in China’s Mainland from 2010 to 2014, this study finds out that the political label negatively influences selective information disclosure. This paper contributes to testing correlations between political labels and selective information disclosure in transition economy and provides solid evidence for studying selective information disclosure by nonprofit organizations.
A complex historical transformation of the institutional framework of the welfare state is taking place changing the relationship between citizens, the state, civil society, and the market, which ...leads to an emerging so-called charity economy. The key question we address is how social work and social pedagogy can continue to fulfil their public and professional mandate while changing welfare rationales increasingly constrain its social justice and human rights aspirations. We will discuss and illustrate how this new charity economy has gradually emerged on the level of local welfare systems in Belgium, relying on dialectics that enable us to untangle changing welfare rationales. We conclude that social work and social pedagogy should stage a political struggle to radicalize democratic debate on complexities and frictions in welfare systems in the local, national, and global realms.
The purpose of the research is to analyze the information market as a sphere of fundraising activities of libraries.
Research methodology. Both general scientific (analysis, synthesis, deduction, and ...induction) and specialized methods (for example, abstraction – for researching general theoretical approaches and determining recommendations for the use of fundraising in the modern library space of Ukraine) were used to study this issue.
The scientific novelty of the study is the actualization of foreign experience of libraries’ work with non-budgetary charitable organizations and private benefactors in Ukrainian realities.
Conclusions. The current challenges faced by libraries require additional funding from extrabudgetary sources, which is extremely difficult to implement in the context of a global pandemic or military aggression. In particular, based on the processing of the information received, it was found that modern libraries need to turn more often to the practice of using paid services and fundraising opportunities. Usually, the management of Ukrainian libraries resorts to the practice of introducing paid services to obtain additional funding. We believe that the experience of the world’s leading libraries in Ukrainian realities will not always work accordingly. Therefore, it is important to combine the attraction of additional funding with the introduction of new technologies that can bring sustainable income to library institutions in the information market in the future. To obtain fundraising funds, a long work is needed to find possible benefactors, study their activities, and promote their services in the information space, which will create a good reputation for the library institution. It is also relevant to use the experience of scientists – grant applications in their specificity can become models for submitting fundraising projects.
This article analyses the impact of chief executive officer's (CEO) educational background, that is, business degree (an MBA) on corporate strategies. In essence, the study tests how differences in ...educational backgrounds, MBACEOs vis‐à‐vis non‐MBACEOs, determine their strategic choices pertaining to financial inclusion. The study evaluates this relationship in the third‐sector, faith‐based charity organizations (FCOs) context. Using a longitudinal sample of FCOs operating in a developing Muslim‐majority country, this paper reports that CEO's educational background, that is, an MBA degree matters for financial inclusion. These findings demonstrate how CEO's educational background shape the strategic posture of third‐sector organizations such as the FCOs. Additionally, the interaction effects further suggest that MBACEOs derive their imputes from robust sutural positions within the organization such as role duality, founder and internally hired CEO status. Results reported in this study have import economic and policy implications.
Purpose
The purpose of this paper is to investigate how trustees of small English registered charities understand and own the reporting and accounting requirements with which their charities must ...comply.
Design/methodology/approach
The research described is a multi-pronged qualitative and inductive study of three small Yorkshire charities as they approve their annual accounts. The case studies are based on observations of trustee meetings and interviews with a range of trustees and their independent examiner or auditor. The use of a practice lens focuses on the behaviours of individuals to understand the sense that they make of their charity’s accounts.
Findings
Trustees' understanding of their financial statements is limited; they tend to rely on key individuals who have knowledge. Group responsibility creates a shared way of understanding the financial statements. Treasurers and independent examiners simplify information for the trustees even resorting to corner cutting and rule bending. Narrative reporting is given very little attention. Trustees read their financial statements as a report to them not by them; accountability notwithstanding, thus ownership of their financial statements is conferred not intrinsic.
Research limitations/implications
The findings are drawn from three specific case studies and therefore cannot be generalised, but they offer rich qualitative insights into small charities’ accounting and reporting.
Originality/value
This research provides a unique multi-viewpoint analysis of charity practices, and through its use of a practice lens dives deeper into examining trustees’ understanding and behaviour.
Purpose – This study examined the effect of corporate culture (the availability of corporate pages on the website of the company) on the corporate value (Tobin’s Q) of the companies listed on the ...Indonesia Stock Exchange.
Design/methodology/approach – The study uses secondary data extracted both from the company website and the financial reports for the year 2019. There are 530 companies that met the selection criteria. The hypothesis is tested using the cross-sectional ordinary least square (OLS) regression.
Findings – The results show a modest positive effect of corporate culture on corporate value. The robustness test reveals that the finding is more pronounced among small companies. The study also includes four other variables, namely employee activities, employee training programs, honors earned, and charity programs. It was found that only honors earned have a significant positive effect on corporate value.
Research limitations/implications – This study uses a cross-sectional-based analysis, making it lack of capability to look for the multi-years effect of the variables being investigated. It measures Tobin’s Q using the end of the fiscal year stock price. Using one single day as the base of calculation may ignore the fluctuation of the stock prices over the whole year.
Practical implications – Given the findings, it is recommended that the company shall disclose and promote its corporate culture as a means of informing potential investors about the company’s strong commitment to doing business with a specific culture.
Originality/value – The study examines the issue using cross-sectional data and divides the sample based on the size of the companies allowing it to seek more evidence on whether the main issue under investigation is sensitive to the size of the company.
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