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1 – 10 of 623Vicky Lambert and Irvine Lapsley
There is a longstanding debate over the role of modern business methods in the contemporary non-profit organisation (NPO). Critics of business practices assert that they may…
Abstract
Purpose
There is a longstanding debate over the role of modern business methods in the contemporary non-profit organisation (NPO). Critics of business practices assert that they may undermine the missions of NPOs. The aim of this paper is to contribute to this debate. Many accounting researchers have shifted research focus to concepts such as trust and crises. These are important topics. But they may overshadow practices which are taken for granted as accepted practice which does not merit re-examination.
Design/methodology/approach
This qualitative project is based on an initial survey followed by comparative case studies of three NPOs. The researchers have used both interviews and documentary analysis in this study.
Findings
The contention that the adoption of business-like practices undermines the fundamental aim of altruism of NPOs is challenged by the findings of this paper. The very concept of altruism is not a single unifying concept in NPOs – it is a contested idea. However, and most importantly, in this research there is no evidence of mission drift by NPOs which adopt business practices. This research highlights the way many NPO CEOs are mission-driven but also pragmatic bricoleurs in their consideration of new business practices. Most importantly, these case studies demonstrate a variation in practices within the participating organisations. This raises challenging questions about a receptive context for the adoption of new business practices which are explored in this paper.
Research limitations/implications
The case studies in this paper are from the UK, and further studies in different operating contexts in other countries would be useful. In particular, the finding that the fundamental ethos of NPOs is not challenged by being business-like merits further research. There is also scope for further research on what constitutes a receptive context for the adoption of new business practices by NPOs.
Practical implications
This study reveals the potential significance of NPO boards, particularly non-executive directors, in the shaping of organisational practices. There is evidence in this study of NPOs recruiting business experts for purposes of legitimation. But this study also shows how business expertise can be mobilised to enhance NPO performance by bricoleurs in NPO who are highly motivated individuals who will adopt useful business practices to hand if they improve charity outcomes.
Social implications
The NPO organisations are motivated by the desire to make a difference to the lives of people who are vulnerable or disadvantaged. This study has interesting implications for managers and directors of NPOs on their effectiveness.
Originality/value
This study challenges the critical view that becoming more business-like undermines the fundamental ethos of altruism in NPOs. This is an important finding, but this study also reveals the recruitment of business expertise by NPOs purely for purposes of legitimation. However, these legitimating practices differ from the well-established view of isomorphism in the field of NPOs and suggests that, on the contrary, there is a variation in practice within the NPO field which has important implications for donors, regulators, directors and managers of NPOs.
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Noel Hyndman and Mariannunziata Liguori
There has been limited research on why football clubs contribute to charity. This paper examines how football clubs and their charitable conduits report information when…
Abstract
Purpose
There has been limited research on why football clubs contribute to charity. This paper examines how football clubs and their charitable conduits report information when discussing their connectedness. In addition, it explores reasons why, and the extent to which, football clubs support altruism via such charitable vehicles.
Design/methodology/approach
Case studies of four major football teams (Manchester City/Manchester United in England and AC Milan/Inter Milan in Italy) are discussed, with formal reports of the clubs and their associated charitable conduits being analysed.
Findings
Boundaries between the clubs and their charitable conduits are frequently blurred. Evidence suggests that acknowledging the co-existence of different factors may help to understand what is reported by these organisations and address some of the caveats in terms of autonomy and probity of their activities and reporting practices.
Research limitations/implications
The research uses case studies of four major ‘powerhouses’ of the game and their associated charitable spinoffs. While this is innovative and novel, expanding the research to investigate more clubs and their charitable endeavours would allow greater generalisations.
Practical implications
The study provides material that can be used to reflect on the very topical subject of ‘sportswashing’. This has the potential to input to deliberations relating to the future governance of the game.
Originality/value
The paper explores relationships between businesses and charities/nonprofits in a sector so far little investigated from a charitable accountability perspective. It suggests that motives for engaging in charitable activity and highlighting such engagement may extend beyond normal altruism or warm-glow emotions.
Neil Robinson, Nicholas Catahan, Crispin Dale and Chris Doran
Charity shops have met a number of challenges in light of the impacts of the Covid-19 pandemic. The paper aims to explore the economic and social impact of charity shops and…
Abstract
Purpose
Charity shops have met a number of challenges in light of the impacts of the Covid-19 pandemic. The paper aims to explore the economic and social impact of charity shops and reviews the transformative impact they have on place, the experience of place and the social environment.
Design/methodology/approach
The paper conducts a review of the extant literature in the field of charity shop retail. Considering the issues that are raised, the article proceeds to discuss the opportunities that arise for place marketing efforts and charity shops in the retail environment, the wider sector, the high street and as a positive, key component of place(s).
Findings
The paper provides novel sectorial insights and recommendations that can be adopted by charity retail outlets. This includes discussion on transformative place marketing, the experience of place and the charity shop’ role in the social environment beyond the existing references to charity shops in place(s) and the high street.
Originality/value
Charity shops play a vital role in society and yet they are an under researched field. The paper contributes knowledge on the role of charity shops in transforming and experiencing place. The paper concludes with observations made from the discussion on charity shops, and states areas for future research regarding the role of the charity shop and place marketing, place identity and transformation.
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This paper explores how INGOs communicate their activities and achievements. In doing so, the study seeks to increase our understanding of INGOs' accountability practices.
Abstract
Purpose
This paper explores how INGOs communicate their activities and achievements. In doing so, the study seeks to increase our understanding of INGOs' accountability practices.
Design/methodology/approach
This paper uses thematic analysis to analyse 90 ‘leaders’ letters' (the letters that many charities include at the beginning of their Annual Reports and Accounts), published by 39 INGOs between 2015 and 2018.
Findings
This paper argues that within the Annual Report letters under consideration, INGOs' accountability practices focus on quantitative, process-driven, output reporting. In doing so, it is the actions and agency of INGOs that are primarily emphasised. INGO constituents are largely excluded from representation. Donors are presented only as contributors of financial capital. Drawing on field theory, the paper argues that this representational practice means INGO constituents are almost irrelevant to INGOs' representational and accountability communication practices.
Originality/value
This paper is indebted to previous important work and, building on such scholarship, seeks to contribute to the ongoing conversation about INGO accountability. While reinforcing some prior knowledge, the findings here also differ in the understanding of how donors are portrayed. The paper extends previous analyses by using field theory to show that the INGO field as considered here is a space in which representations of accountability are based on organisational and transactional factors, and does not value the humanity of INGOs' constituents. This connects to operations of power, between donors, INGOs, and constituents, and reinforces inequitable power within the development system.
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Zhengqi Guo, Matthew Hall and Leona Wiegmann
This study aims to examine whether and how voluntary accounting disclosures can repair individual donors’ trust in a charity after negative events.
Abstract
Purpose
This study aims to examine whether and how voluntary accounting disclosures can repair individual donors’ trust in a charity after negative events.
Design/methodology/approach
The authors adopt a qualitative research approach and conduct 32 semi-structured interviews with active Australian individual donors, with a hypothetical vignette design. Hypothetical negative events and corresponding accounting disclosures are presented to participants during interviews.
Findings
Three types of individual donors are identified based on their decision-making patterns after negative events and primary trust relations with a charity-reasoned donor (giving-decision based on their analysis of the situation, competence-based trust), generalist donors (giving-decision based on trust in the charitable sector, institution-based trust) and emotional donors (giving-decision based on feelings and emotions about the charity, integrity-based trust). The research suggests that accounting disclosures can repair trust damage for reasoned donors and support institution-based trust for generalist donors, but do not seem able to repair trust damage for emotional donors and can potentially damage trust further.
Practical implications
Overall, the findings suggest that a one-size-fits-all approach to communicating with individual donors after negative events is not likely to be very effective in repairing trust. Instead, charities may need to adapt disclosures to their different types of individual donors.
Originality/value
While prior accounting studies have largely focussed on how charity managers themselves grapple with accountability or how negative events impact charitable donations, the authors demonstrate how accounting disclosures can play different roles in the trust-repairing process for different types of individual donors.
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Anton Shevchenko, Sara Hajmohammad and Mark Pagell
People donate to charities with the aim of improving society. Yet, many charities fail to use donations efficiently or have ineffective interventions. The authors explore the…
Abstract
Purpose
People donate to charities with the aim of improving society. Yet, many charities fail to use donations efficiently or have ineffective interventions. The authors explore the strategic operational priorities and processes that enable charities to efficiently implement their interventions and have a positive impact on society.
Design/methodology/approach
The authors first review the literature on charities to gain a deeper understanding of the current state of knowledge on charity operations. The authors then employ the lens of paradox theory and perform a qualitative investigation of six case studies to explore various aspects of the operations of charities that are known for being cost-effective.
Findings
The authors reveal how the strategic operational decisions of charities, as well as the processes they implement, help them resolve the tensions arising from the cost-effectiveness paradox. The authors show that cost-effective charities make strategic operational decisions that help maintain two diverging priorities: prioritizing the status quo and prioritizing change in how they deliver value. Another set of strategic decisions helps balance these two diverging priorities. The authors then show how these charities create and then maintain cost-effective operations.
Originality/value
The authors address recent calls for research on non-profit organizations in the field of operations management. To authors’ knowledge, it is the first in-depth study of exemplary charity operations. The results can be used by charity executives as a benchmarking tool when they develop and implement their charitable interventions and by government agencies and potential donors when they select charities for their donations. Finally, the results should have implications for other organizations trying to have a positive societal impact.
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Martin Parker, James Brown, Hannah Jusu-Sheriff and John Manley
The project – AskingBristol – uses university students to connect third sector organizations with particular “asks” to organizations which might be able to respond with “offers”…
Abstract
Purpose
The project – AskingBristol – uses university students to connect third sector organizations with particular “asks” to organizations which might be able to respond with “offers”. The authors describe the task of the experiment as being an attempt to embed students and their universities within the cities that they are based in, but are often not really very connected to.
Design/methodology/approach
This reflective report on practice describes an initiative aimed at producing a piece of “social infrastructure”. Written by the four people involved, the authors theorize and evaluate what we have done so far and what we hope to do in future.
Findings
Over two phases, it has had some success, and we think represents a concrete approach to thinking about how “civic” ideas might gain traction within universities. Using ideas about social networks, boundary objects and infrastructure the authors explore the opportunities and problems of such a project, stressing that it allows co-ordination between a wide variety of people and organizations that do not necessarily share common interests.
Research limitations/implications
This is one “experiment”, in one city, but it demonstrates the possibilities of getting “civic” universities engaged with local third sector organizations.
Practical implications
If it became a piece of social infrastructure, such a project could embed ideas about “civic”, “impact”, “engagement” and so on into the routines of the city and the university.
Social implications
Though Asking Bristol cannot solve the problems of the city, it shows that we can transfer resources, time, skills and space to where they are needed.
Originality/value
The authors do not think anything like this has been attempted before, and hope that sharing it will stimulate some comparisons, and perhaps some dissemination of the idea.
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Sarah AlShamali and Shihanah AlMutairi
This paper aims to investigate the donor characteristics of Muslim donors and fills the gap by empirically surveying Muslim donors from Kuwait. The authors believe their sample…
Abstract
Purpose
This paper aims to investigate the donor characteristics of Muslim donors and fills the gap by empirically surveying Muslim donors from Kuwait. The authors believe their sample choice to be of importance due to the stark contrast between the Kuwaiti and Asian environment, of which much of the literature’s findings on Muslim donor behavior was based on.
Design/methodology/approach
The characteristics studied include demographics, socioeconomics, individual attitudes, trust perceived generosity among others identified in the literature. Data was gathered by disseminating 320 surveys to better understand which variables have significant influence on an individual’s charity behavior. Statistical analysis using regression method was used to analyze the data.
Findings
The findings report that fundraising campaigns, perceived financial security are significant and there is also a significant association between certain charity activities and gender. The findings have implications on market segmentation and promotional strategies aimed toward similar donor profiles and for the charities soliciting Zakat who are based in the Gulf Cooperation Council region.
Originality/value
The contributions of this manuscript further the knowledge of donor behavior and thus enrich the body of work within research that explores the role of marketing in philanthropic and non-profit organizations. This study provides deeper insights into the Muslim’s donor behavior and from a managerial standpoint, facilitates on how to target them effectively when soliciting donations or raising funds for campaigns within Muslim communities, an area that has received little attention from research investigating marketing for nonprofit organizations.
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Martin Caraher and Robbie Davison
In the UK, food poverty has increased in the last 15 years and the food aid supply chain that has emerged to tackle it is now roughly 10 years old. In this time, we have seen the…
Abstract
In the UK, food poverty has increased in the last 15 years and the food aid supply chain that has emerged to tackle it is now roughly 10 years old. In this time, we have seen the food aid supply chain grow at a rate that has astounded many. Recently that growth has been aided by a grant of £20m from a large supermarket chain. It appears institutionalisation is just around the corner, if not already here. It also appears that there is far greater emphasis on dealing with the symptoms as opposed to solving the root causes of the problem. As an opinion piece, this paper reflects on some of the prevalent issues, and suggests some ways forward.
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Nick Sciulli and Desi Adhariani
The International Integrated Reporting Council (IIRC) has promulgated the production of integrated reports to enhance transparency and encourage improved stakeholder…
Abstract
Purpose
The International Integrated Reporting Council (IIRC) has promulgated the production of integrated reports to enhance transparency and encourage improved stakeholder relationships. The purpose of this study/paper is to explore how managers prioritize the needs of stakeholders and to what extent integrated reporting is associated with those stakeholder relationships.
Design/methodology/approach
The paper uses a case study/interpretative approach to compare the underlying motivation for the preparation of an integrated report across three case study sites from three different industry groups. Face-to-face and telephone semi-structured interviews, email correspondence and a review of the integrated reports form the basis for the data collection and analysis.
Findings
The case studies investigated for this project provide evidence that integrated reporting did motivate further stakeholder engagement to increase the organizations’ legitimacy and transparency. Overall, the authors found that the three case study organizations used the production of an integrated report to cement their place as a “leader” in their respective industry group. Moreover, managers regarded the current statutory accounts as inadequate in communicating and engaging with a broad range of stakeholders. There were elements of enhancing, defending and repairing legitimacy and managers tended to equate legitimacy with transparency.
Research limitations/implications
Three case study sites were selected on the basis of producing exemplary integrated reports, and senior executives provided their views on stakeholder engagement. For the scope of this study, the stakeholders themselves were not involved in this investigation which can be viewed as a limitation.
Practical implications
The international IIRC Framework is built upon the notion that stakeholders are integral to assisting the organization in creating value. The outcomes of this investigation suggest that for preparers, the incumbent organization is reliant on the leadership of senior managers (inclusive of the chief executive officer) and directors to actually instigate the process. In Australia and New Zealand, given that integrated reporting is not mandatory, regulators have no influence over the scope, content and veracity of integrated reports. It seems likely that further stakeholder engagement will become intrinsic to the business model of organizations as a means to quell any notion that it is engaging in greenwashing.
Originality/value
The value of this paper is to contrast how three quite distinct organizations are using their integrated reports to communicate their approach to stakeholder engagement. Stakeholder salience dimensions are used to explore the importance attributed by senior managers.
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