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Article
Publication date: 7 December 2020

Manzurul Alam, Megan Paull, Anne Peachey, David Holloway and John Griffiths

The purpose of this paper is to explore how performance management systems in nonprofit organizations are influenced by their funding sources. It explains how resources…

Abstract

Purpose

The purpose of this paper is to explore how performance management systems in nonprofit organizations are influenced by their funding sources. It explains how resources motivate organizations to diversify their strategies with attended performance management systems.

Design/methodology/approach

It adopts a qualitative case study approach involving semi-structured interviews with key informants in a nonprofit organization to understand the evolving nature of performance management systems associated with different funding sources.

Findings

The findings suggest that the case study organization changed its revenue base along with its performance management systems to satisfy the reporting and accountability requirements of different funding sources. Despite external funding sources detailing different restrictions and requirements, the overall performance management system was able to manage these different expectations.

Research limitations/implications

This study is based on a single case study, and its findings need to be interpreted with care, as there are differences between nonprofit organizations because they differ in their environments, services and funding.

Originality/value

This paper contributes to extant knowledge on how organizational performance management is influenced by funding sources, providing insights at the operational and governance levels.

Details

Journal of Accounting & Organizational Change, vol. 17 no. 2
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 7 December 2020

Jayne Jönsson and Tony Huzzard

In the context of the general funding scarcity in the nonprofit sector, this paper aims to inquire into the governance challenges facing nonprofit aid organizations in a…

Abstract

Purpose

In the context of the general funding scarcity in the nonprofit sector, this paper aims to inquire into the governance challenges facing nonprofit aid organizations in a donor–recipient partner relationship. In particular, the authors focus on the challenges of commercial diversification as the espoused alternative to aid-funding.

Design/methodology/approach

A qualitative design was deployed to collect and analyze data collected from interviews conducted in three case organizations in an aid development partnership.

Findings

The various responses at the organizational level are presented as well as analyses of the inter-organizational aspects. All organizations have responded strategically to reductions in funding from state/government and other aid sources by attempting to diversify commercially yet at the same time maintain dependency on aid-funding. This entailed tensions between the logics of the market and mission. These tensions are manifest not only within the organizations but also in the relations between them.

Originality/value

Analyses of the twin-track strategies have highlighted that maintaining aid dependency and resource diversification have different and conflicting relational prerequisites and require diverse and conflicting internal capabilities. The paper develops a conceptual framework for capturing the governance challenges of this strategic dilemma and concludes that the choices of pursuing continued aid-funding and seeking new commercial opportunities are invariably mutually exclusive.

Details

Journal of Accounting & Organizational Change, vol. 17 no. 1
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 12 July 2011

Robert Mark Silverman and Kelly L. Patterson

This paper seeks to examine executive directors' perceptions of the relationship between access to funding and an organization's programmatic and advocacy activities.

Abstract

Purpose

This paper seeks to examine executive directors' perceptions of the relationship between access to funding and an organization's programmatic and advocacy activities.

Design/methodology/approach

This study is based on data from a national survey of executive directors of non‐profit advocacy organizations in the USA. The organizations were selected because they served minority and disadvantaged groups, and were heavily reliant on public funding.

Findings

The findings indicate that several factors are associated with how organizations balance their programmatic and advocacy activities. They include dependence on public funding, constituencies served, and perception of funders. Despite evidence for institutional pressures to reduce advocacy activities, the results indicate that such activities are sustainable in organizations with a strong individual donor base. In essence, a stable source of grassroots resources can counter institutional pressures to reduce advocacy.

Research limitations/implications

This study focuses on a specific subgroup of advocacy organizations. Although it offers insights into their perceptions, the findings do not necessarily reflect more general perceptions.

Social implications

The findings enhance understanding of impediments to non‐profit advocacy that stem from trends in public funding and regulations related to non‐profit lobbying and advocacy activities. The findings also enhance understanding of the extent to which the influences of the emerging non‐profit industrial complex are offset by traditional grassroots support for non‐profit advocacy.

Originality/value

This paper adds to the body of research on non‐profit decision making in relation to the balance between programmatic and advocacy work. It adds to the understanding of how organizations interface with larger institutions in society and the constraints that institutional ties entail.

Details

International Journal of Public Sector Management, vol. 24 no. 5
Type: Research Article
ISSN: 0951-3558

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Article
Publication date: 8 May 2017

Ebikabowei Emmanuel Baro, Gabriel Ejiobi Bosah and Ifeyinwa Calista Obi

The purpose of this study is to investigate the extent to which academic staff members in tertiary institutions in Nigeria access research grants, and to bring to light…

Abstract

Purpose

The purpose of this study is to investigate the extent to which academic staff members in tertiary institutions in Nigeria access research grants, and to bring to light the factors that hinder their effort to accessing research grants.

Design/methodology/approach

An online questionnaire was designed using the SurveyMonkey software to collect the qualitative data from academic staff in tertiary institutions in Nigeria.

Findings

The study revealed that only a few number of academic staff members in the tertiary institutions in Nigeria have received research grants. The study also revealed that a large number of research works carried out by academic staff are funded by themselves from the meager salary they receive. It also emerged that Tertiary Education Trust Fund is the highest funding body that academic staff have received research grants from. Different research funding agencies/organizations both local and international that support studies in Nigeria were also mentioned to create awareness for others to utilize. Politics in the selection of research proposals, inadequate publicity/advertisement for research grants applications and lack of knowledge about funding agencies/organizations were identified as the most mentioned hindrances to accessing research grants in Nigeria.

Research limitations/implications

A limitation of this study is the low response rate obtained, considering the number of tertiary institutions in Nigeria which does not permit generalization. The low response rate suggests that responding to an online questionnaire is not high on the agenda of academic staff members in tertiary institutions in Nigeria, and this is a major challenge for researchers undertaking evidence-based research considering the number of institutions.

Practical/implications

The findings will provide academic staff with important data and insight into the various local and international research funding agencies/organizations that support research in Nigeria.

Social/implications

Academic staff members receiving research grants will enable them find a solution to societal problems through evidence-based research. The findings of this study will inform other academic staff of the various research funding agencies/organizations that support research in Nigeria. This will create awareness for them to access such grants.

Originality/value

The work is an original research work conducted by the researchers. The findings will add to the body of knowledge on the area of research funding in Nigeria.

Details

The Bottom Line, vol. 30 no. 1
Type: Research Article
ISSN: 0888-045X

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Article
Publication date: 27 July 2010

Richard Greatbanks, Graham Elkin and Graham Manville

This research paper seeks to examine the important issues of performance measurement and reporting in a third sector community organisation. It aims to highlight the…

Abstract

Purpose

This research paper seeks to examine the important issues of performance measurement and reporting in a third sector community organisation. It aims to highlight the dysfunctional nature of funding body performance reporting criteria, which do not always align with the values and goals of the voluntary organisation. In contrast, this paper aims to consider the value of using anecdotal performance data to provide a more informed perspective on the performance of third sector organisations.

Design/methodology/approach

The paper examines the current literature regarding performance measurement from a voluntary sector perspective. It then considers the value and efficacy of anecdotal performance reporting and presents empirical findings from a single case study organisation.

Findings

The paper identifies that many forms of performance reporting frameworks used by funding bodies provide little or no value to the voluntary organisation, and that anecdotal performance reporting is often more aligned with the values of the voluntary organisation. This paper proposes that whilst anecdotal performance reporting is not common place, it has an inherent value to both a third sector organisation, and funding body, as it allows the organisation's achievements to be presented in a more empathic light. The paper concludes that anecdotal performance reporting is particularly appropriate where the funding body is of a philanthropic, rather than government or state nature.

Research limitations/implications

This research was conducted from the perspective of one voluntary sector organisation, therefore providing limited generalizability.

Originality/value

With little research undertaken on the value of anecdotal performance reporting in this environment, this paper highlights a potential new area of performance measurement. This research is set within a New Zealand context, adding to the originality.

Details

International Journal of Productivity and Performance Management, vol. 59 no. 6
Type: Research Article
ISSN: 1741-0401

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Article
Publication date: 22 November 2011

Hedy Jiaying Huang and Keith Hooper

The purpose of this paper is to investigate the funding criteria adopted by funding organisations (FOs) in New Zealand.

Abstract

Purpose

The purpose of this paper is to investigate the funding criteria adopted by funding organisations (FOs) in New Zealand.

Design/methodology/approach

The naturalistic inquiry paradigm is applied and qualitative interview data were collected using semi‐structured interviews.

Findings

The most important finding is that there is a strong pattern emerging as to how the selected FOs determine the allocation of their funds. Outcomes and key people are important criteria for these FOs, while financial information is regarded as less relevant. On balance, the New Zealand funders involved in this study seem to adopt a creative approach to allocating their funds. To explain the lack of performance and financial measurements, it may be that, unlike their for‐profit counterparts, not‐for‐profit (NFP) organisations' managers are not constrained by returns to shareholders, earnings per share and the bottom line. Thus, many of the New Zealand funders' allocations rely on an instinctive feel for the projects proposed and the character of the applicants proposing them.

Research limitations/implications

A limitation of the research is that it was restricted to Auckland and Wellington and only to those FOs which were willing to participate. It is not possible to generalise the results and apply the findings derived based on seven FOs to all the funders in New Zealand. This research is an exploratory study; further research would be appropriate across Australasia to include larger centres such as Sydney and Melbourne where there are many more FOs.

Practical implications

Funders are in favour of a more creative and soft approach to their philanthropic giving. It is hoped that this research will raise an awareness of a strong tendency of FOs to adopt a creative approach to grant‐making rather than the more scientific approach involving financial analysis.

Social implications

The outcomes and key people are important to this grant‐making process, while much financial information is less relevant.

Originality/value

The paper recommends that FOs should pay more attention to financial analysis while preserving the flexibility of a creative approach. Moreover, grant seekers will have a much clearer idea about what sort of information most grant makers actually utilise in their grant decision‐making processes. The additional contribution of this research project is to enrich the existing literature on philanthropic funding in New Zealand.

Details

Qualitative Research in Accounting & Management, vol. 8 no. 4
Type: Research Article
ISSN: 1176-6093

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Book part
Publication date: 26 July 2014

Jakob Edler, Daniela Frischer, Michaela Glanz and Michael Stampfer

University governance is constantly challenged by changing expectations and contexts. New, prestigious and well-endowed funding schemes are one possible source of pressure…

Abstract

University governance is constantly challenged by changing expectations and contexts. New, prestigious and well-endowed funding schemes are one possible source of pressure for change of university governance. This article analyses the impact of one such scheme, the grants of the European Research Council (ERC), on the governance of European universities. After outlining a model of how this impact on universities can be expected to occur, we present the results of an exploratory study at a very early stage of the ERC’s existence (2010–2011). The empirical analysis is based on an investigation of 11 universities in eight countries, which shows that different kinds of universities are affected in varied and often unexpected ways, with particular differences arising at different levels within the universities.

Details

Organizational Transformation and Scientific Change: The Impact of Institutional Restructuring on Universities and Intellectual Innovation
Type: Book
ISBN: 978-1-78350-684-2

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Article
Publication date: 1 June 1994

Ronit Bogler

Investigates the views of university researchers towards theirindustrial sponsors. Faculty at five American universities completed amailed questionnaire in which they were…

Abstract

Investigates the views of university researchers towards their industrial sponsors. Faculty at five American universities completed a mailed questionnaire in which they were asked about their perceptions of the rewards and costs associated with collaboration with commercial organizations. Suggests that researchers who are highly dependent on private industry support tend to indicate, on the average, more rewards and fewer costs associated with that source than do their colleagues who do not receive such support. Discusses implications of the findings from the points of view of the university administrators, the academic researchers, and the funding sources.

Details

Journal of Educational Administration, vol. 32 no. 2
Type: Research Article
ISSN: 0957-8234

Keywords

Content available
Article
Publication date: 12 April 2021

Malin Arvidson and Stig Linde

For non-profit organizations (NPOs) external funding is an essential resource. Studies highlight how control is attributed to funders and so external funding threatens the…

Abstract

Purpose

For non-profit organizations (NPOs) external funding is an essential resource. Studies highlight how control is attributed to funders and so external funding threatens the autonomy of the recipient organization. The purpose of this study is to investigate how external control can be structured and exercised, and to explore how control interacts with organizational autonomy.

Design/methodology/approach

The research is based on interviews and participant observations with NPOs and their funders over a period of time. It reports from four different funding-relations: contract-based, social investment, gift-funded and civil society–public partnership. The concept of organizational discretion is used to analyse how control and autonomy are interconnected in these relationship.

Findings

The analysis illustrates the value in exposing the different discretionary boundaries related to external control and how control can become a sparring partner in the organization's striving for autonomy. A concluding argument is that control and autonomy are each other's companions rather than antagonists. The study leads us to question a general assumption that NPOs strive to avoid resource dependence and external control but instead may use such control to develop strategies for independence and self-realization.

Originality/value

The empirical material is unique as it includes voices of recipient organizations and funders, and offers a comparison of different controlling-relations. The study presents an innovative analytical framework based on the concepts of discretionary space and reasoning, which supports a critical discussion regarding the idea of external control as detrimental to the autonomy of NPOs.

Details

Journal of Organizational Ethnography, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6749

Keywords

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Book part
Publication date: 26 July 2014

Jochen Gläser, Enno Aljets, Eric Lettkemann and Grit Laudel

In this article, we analyse how variations in organisational conditions for research affect researchers’ opportunities for changing individual-level or group-level…

Abstract

In this article, we analyse how variations in organisational conditions for research affect researchers’ opportunities for changing individual-level or group-level research programmes. We contrast three innovations that were developed in universities and public research institutes in Germany and the Netherlands, which enables comparisons both between organisational settings and between properties of innovations. Comparing the development of three innovations in the two types of organisations enables the identification of links between patterns of authority sharing at these organisations and the opportunities to develop innovations. On this basis, the distribution of opportunities to change research practices among researchers in the two countries can be established.

Details

Organizational Transformation and Scientific Change: The Impact of Institutional Restructuring on Universities and Intellectual Innovation
Type: Book
ISBN: 978-1-78350-684-2

Keywords

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