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Article
Publication date: 31 May 2021

Zakhar Berkovich and Elizabeth A.M. Searing

The purpose of this paper is twofold. The first is to map the most influential literature in nonprofit finance and financial management. The second is to understand why the…

Abstract

Purpose

The purpose of this paper is twofold. The first is to map the most influential literature in nonprofit finance and financial management. The second is to understand why the literature has evolved the way it has, including isolated silos developing in certain disciplines.

Design/methodology/approach

The review includes articles assembled from three sources: a core list, an expert list and journal archive searches on phrases that emerged. Using social origins theory as a guide, we coded 119 articles for traits such as root discipline, methodology and author characteristics.

Findings

Research tends to stay confined within the doctoral discipline of the author, who publishes in journals valued by their discipline. This has caused limited cross-referencing across disciplines, and it has allowed different understandings and judgments of the same phenomenon to exist in different fields. Data availability drives much of the research agenda, but author teams of mixed disciplines are promising.

Originality/value

Unlike a traditional literature review, this study identifies factors that have had a formative influence on the development of the diverse field of nonprofit finance and financial management. This diversity has resulted in a fractured field held in silos with few indigenous developments. Using social origins theory as a guide, this study provides an overview of the most consequential literature through the analysis of authors and institutional characteristics. This approach provides an evolutionary perspective and illustrates how this disciplinary adherence has created a research topography that limits progress for both scholars and practitioners.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 33 no. 5
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 28 October 2021

Elizabeth A.M. Searing, Simone Poledrini, Dennis R. Young and Marthe Nyssens

This paper aims to examine the applicability of the benefits theory of nonprofit finance to an international sample of social enterprises (SEs).

Abstract

Purpose

This paper aims to examine the applicability of the benefits theory of nonprofit finance to an international sample of social enterprises (SEs).

Design/methodology/approach

This research analyzes the revenue sources of SEs through the lens of benefits theory. In particular, the authors test the links between revenue sources and the character of an enterprise’s mission. This study uses data on 545 SEs collected by the International Comparative Social Enterprise Models project, which was an international collaborative effort of more than 200 researchers. The authors use cross-sectional multivariate regression to identify the factors which influence the revenue portfolios of SEs.

Findings

The findings provide evidence of SE revenue portfolios that are nuanced and complicated. Benefits theory helps to illuminate this nuance. The application of benefits theory to SE goes beyond the traditional characterization of the publicness and privateness of goods and services to include the intended beneficiaries, the nature of benefits they receive and the management practices followed to assure distribution of benefits to intended beneficiary groups. By analyzing the public (and private) goals of SEs, such as employment generation and food security, the authors gain an understanding of what they really do, and hence, how they can be best financed.

Originality/value

This study provides empirical support to the applicability of benefits theory to SEs, which provides both theoretical advancement and practical implications.

Details

Social Enterprise Journal, vol. 18 no. 2
Type: Research Article
ISSN: 1750-8614

Keywords

Book part
Publication date: 27 October 2020

Elizabeth A. M. Searing, Daniel Tinkelman and

In 2009 and 2010, the Financial Accounting Standards Board (FASB) adopted new accounting standards for nonprofit mergers and acquisitions. The new accounting standards are an

Abstract

In 2009 and 2010, the Financial Accounting Standards Board (FASB) adopted new accounting standards for nonprofit mergers and acquisitions. The new accounting standards are an example of the constitutive role accounting can play in how people think about economic events, since the FASB defined a new concept (the “inherent contribution”) and required valuation of intangible assets that were often previously unrecognized.

The FASB’s stated goals included minimizing “pooling” accounting and maximizing transparency regarding fair value information, acquired identifiable intangible assets, and the relation between consideration paid and the fair values of identifiable assets acquired. The FASB expected many combinations would involve little or no consideration. It also expressed concern that some organizations would undervalue assets acquired, especially intangible assets.

For a sample of 2012–2017 nonprofit hospital combinations, we find general agreement with the FASB’s expectations. Almost all combinations were accounted for as acquisitions, not mergers, even though there was frequently no consideration paid. More acquirers recorded “inherent contributions” than goodwill, because the net fair value of the acquired hospital’s identifiable assets exceeded the consideration paid. Acquirers ascribed value to assets, such as intangible assets, that would have gone unreported under the prior accounting rules, although lower levels of intangible assets were recognized in nonprofit business combinations, relative to total non-goodwill assets acquired, than in public companies’ acquisitions.

Content available
Book part
Publication date: 27 October 2020

Abstract

Details

Resistance and Accountability
Type: Book
ISBN: 978-1-83867-993-4

Article
Publication date: 23 January 2007

Michael Romanos

The purpose of this paper is to highlight a selection of poetry titles from the Poets House Showcase of 2006.

Abstract

Purpose

The purpose of this paper is to highlight a selection of poetry titles from the Poets House Showcase of 2006.

Design/methodology/approach

This article provides reviews of selected titles from the 2006 Poets House Showcase.

Findings

This review represents a wide‐ranging selection of contemporary poetry collections and anthologies.

Originality/value

This list documents the tremendous range of poetry publishing from commercial, independent and university presses, as well as letterpress chapbooks, art books and CDs.

Details

Collection Building, vol. 26 no. 1
Type: Research Article
ISSN: 0160-4953

Keywords

Article
Publication date: 31 July 2018

Elizabeth A. Castillo and Mai P. Trinh

Organizations increasingly operate under volatile, uncertain, complex and ambiguous (VUCA) conditions. Traditional command-and-control leadership can be ineffective in such…

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Abstract

Purpose

Organizations increasingly operate under volatile, uncertain, complex and ambiguous (VUCA) conditions. Traditional command-and-control leadership can be ineffective in such chaotic environments. The purpose of this paper is to outline an alternative model to help leaders and organizations navigate effectively through VUCA environments. By developing three fundamental capacities (absorptive, adaptive and generative), leaders can cultivate organizations capable of continuous synchronization with their fitness landscapes. Central tenets of the framework include diversity, slack, learning, humility, reflection in action and abductive logic.

Design/methodology/approach

This framework is designed based on literature insights, conceptual analysis and experts’ judgment. The paper integrates knowledge from a variety of disciplines and interprets them through the lens of complex adaptive systems.

Findings

This paper argues for a process centered, contemplative approach to organizational leadership and development. By providing the underlying rationale for the proposed interventions (e.g. Ashby’s law of requisite variety), the paper also reorients busy leaders’ mental models to show why these time investments are worth implementing.

Practical implications

This actionable framework can help leaders and organizations be more effective operating in a VUCA context.

Originality/value

This paper provides a historic context as to why prediction and certainty are favored leadership strategies, why these approaches are no longer suitable and specific steps leaders can take to develop absorptive, adaptive and generative capacities to transform their organizations. Its scholarly contribution is the synthesis of disparate bodies of literature, weaving those multiple academic perspectives into a practical roadmap to enhance organizational leadership.

Details

Journal of Organizational Change Management, vol. 32 no. 3
Type: Research Article
ISSN: 0953-4814

Keywords

Content available
Book part
Publication date: 19 December 2017

Karin Klenke

Abstract

Details

Women in Leadership 2nd Edition
Type: Book
ISBN: 978-1-78743-064-8

Article
Publication date: 1 April 1986

Marjorie Peregoy, Julia M. Rholes and Sandra L. Tucker

This is a resource guide for librarians who wish to gather books and other materials to use in promoting National Women's History Week or, as it will be soon, National Women's…

Abstract

This is a resource guide for librarians who wish to gather books and other materials to use in promoting National Women's History Week or, as it will be soon, National Women's History Month. The emphasis is on history rather than on current women's issues. Most of the materials cited have appeared within the past ten years, but a few important older works are included as well.

Details

Reference Services Review, vol. 14 no. 4
Type: Research Article
ISSN: 0090-7324

Abstract

Details

Sports Charity and Gendered Labour
Type: Book
ISBN: 978-1-80043-429-5

Book part
Publication date: 1 October 2018

Naomi Woodspring

Abstract

Details

Baby Boomers, Age, and Beauty
Type: Book
ISBN: 978-1-78743-824-8

1 – 10 of 128