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1 – 10 of over 2000Norshila Shaifuddin, Siti Rasyidah Md Rushdi and Mad Khir Johari Abdullah Sani
The purpose of this paper is to investigate various strategies of Malaysian public academic libraries that have been implemented to support library financial resources and to…
Abstract
Purpose
The purpose of this paper is to investigate various strategies of Malaysian public academic libraries that have been implemented to support library financial resources and to describe the challenges faced by the public university libraries in implementing income generation activities.
Design/methodology/approach
A qualitative data collection approach using a structured interview has been employed to elicit the opinions of librarians working in public university libraries in Klang Valley, Malaysia. In total, five (5) interview transcripts have been analyzed using theme-based analysis.
Findings
This study shows that the Malaysian public academic libraries showed positive reactions toward income generation. Various activities of revenue generation are carried out to support library financial resources on a small scale. However, management support for this concept is poor resulted due to many problems in carrying out the activities.
Practical implications
This study provides insights into the importance of revenue generation activities as a source of library financial resources at public academic libraries. The strategies include the investment of academic libraries in implementing the activities related to the income generation. It is required for the library to add this activity in its library budget, the proper strategic planning and the introduction of various revenue generation activities.
Originality/value
This study contributes to the field of library and information management as it highlights the strategies of outside revenue generation activities in Malaysian public academic libraries. Library administrators could use the results to develop their strategic plans to ensure the success of the initiatives.
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Arthur Allen, Laurie Corradino and Brian McAllister
The authors examine whether limitations in Form 990 result in zero or understated fundraising and administrative expenses for organizations supported by related organizations…
Abstract
Purpose
The authors examine whether limitations in Form 990 result in zero or understated fundraising and administrative expenses for organizations supported by related organizations. Form 990 does not consolidate financial information of legally separate related organizations, resulting in fundraising and administrative expenses being reported by supporting organizations but not by the supported organization.
Design/methodology/approach
The authors use the IRS Statistics of Income Sample Data Files and compare charities receiving support from related organizations (supported) to non-supported charities.
Findings
The authors find evidence that supported organizations are likely to report zero or understated fundraising expenses and zero administrative expenses. Those receiving related donations are more likely to have zero or understated fundraising expense while those receiving related compensation are more likely to have zero and understated fundraising and administrative expenses. The authors also find evidence that supported organizations receiving greater amounts of related donations and related compensation are also more likely to report zero and understated fundraising expenses as well as zero administrative expenses while greater amounts of related compensation are also associated with understated administrative expense.
Practical implications
Since donors and other stakeholders use Form 990 to evaluate nonprofits, its unconsolidated nature could result in a lack of comparability across organizations and misinformed resource allocation (e.g. donation) decisions. The results also have implications for researchers who use zero and understated fundraising and administrative expenses as proxies for low quality reporting or interpret them as data errors.
Originality/value
The paper examines the extent to which zero or understated fundraising expense reporting (i.e. the fundraising expense puzzle) is associated with supported organizations receiving financial support from related organizations. The authors also expand their examination to zero and understated administrative expenses.
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Rıdvan Kocaman, Müjdat Özmen and B. Zafer Erdoğan
In the extant literature, the concepts of charity and philanthropy have been differentiated based on the belief that charity stems from religious motivations and philanthropy is…
Abstract
Purpose
In the extant literature, the concepts of charity and philanthropy have been differentiated based on the belief that charity stems from religious motivations and philanthropy is often secular in origin. Accordingly, this paper aims to investigate whether there is a distinction between managerial practices regarding the given concepts as emphasized in the conceptual discussions.
Design/methodology/approach
To see the managerial practices, the authors determined bazaars, community fundraising events organized by nonprofit organizations (NPOs), as the research field. Then, this study followed the general systematic of qualitative research. Accordingly, the authors conducted 44 interviews with experienced bazaar organizers from 10 NPOs in total. Furthermore, four days of participant observation with field notes were made in each bazaar, which lasted from 7 to 10 days. This study also used archival data as a secondary data source and then analyzed all data with a content analysis technique.
Findings
This study found that the field practices mainly do not support the distinction drawn over the conceptual discussions. Both concepts are nouns describing the act of giving and helping the needy. They are actively performed based on different motives (religion-based and secular).
Originality/value
The relevant distinction is limited to the conceptual discussions and has not been supported by the findings obtained from the field. Also, most of the studies on helping were carried out in the Western context. Studies conducted outside these cultures are quite limited. The value of the current study lies in the fact that it was conducted in a cultural context different from the Western cultures and paves the pathway for future research.
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Melissa Intindola and Cari Burke-Kolehmainen
This study aims to provide a timely “first look” at the impact of COVID-19 lockdown restrictions on the financial distress of nonprofits.
Abstract
Purpose
This study aims to provide a timely “first look” at the impact of COVID-19 lockdown restrictions on the financial distress of nonprofits.
Design/methodology/approach
This study uses Internal Revenue Service Form 990 returns, US census information, and Oxford COVID-19 workplace restriction data and utilizes logistic regression to analyze results.
Findings
Nonprofits with greater COVID-19 lockdown restrictions are more likely to experience financial distress, whether measured by a 30% reduction in total, program, management and general, or fundraising expenses. This paper also examines results by subsector using National Taxonomy of Exempt Entities data and finds that the Human Services and Public and Society subsectors drive the full sample results when the authors use total, program, or managerial and general expenses in the measure of financial distress, and the Education and Environment and Animals subsectors drive the results when using fundraising expenses in the measure of financial distress.
Originality/value
Broadly speaking, this paper contributes to the limited research stream examining the impact of crises on nonprofits. More specifically, this study is among the earliest to rely on quantitative data to investigate such effects.
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– The purpose of this paper is to provide a comparative analysis on the regulation, the applicable law and the tax treatment in the operations of NPOs in developing countries.
Abstract
Purpose
The purpose of this paper is to provide a comparative analysis on the regulation, the applicable law and the tax treatment in the operations of NPOs in developing countries.
Design/methodology/approach
A comparative analysis in term of NPOs legal framework governing the formation, existence, restriction and fundraising of NPOs, as well as the tax treatment for the NPOs.
Findings
The findings suggest that regulations of NPOs in these countries exhibit a mixed picture with respect to the establishment, operation, affiliation and fundraising, as well as their tax incentives and preferences. In some countries, NPOs have fewer restrictions and are eligible for generous tax incentives, while for other countries, various restrictions and lack of incentives are the norms. The legal frameworks for NPOs are burdensome and, to some extent, do not reflect the importance of NPOs as partner for development of society. The findings also suggest that tax treatments in these countries vary from simple to complex coupled with obscure tax exemptions rules.
Originality/value
Around the globe, authorities and society are increasingly acknowledging the important role of NPOs in dealing with social needs from basic poverty, health and sustainable environments. This study’s focus on NPOs regulation will provide an understanding for authorities to design an appropriate framework for the growth and vibrancy of the NPOs.
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Patrick J. O’Halloran, Christian Leuprecht, Ali Ghanbar Pour Dizboni, Alexandra Green and David Adelstein
This paper aims to examine whether the money laundering/terrorist financing (ML/TF) model excludes important aspects of terrorist resourcing and whether the terrorist resourcing…
Abstract
Purpose
This paper aims to examine whether the money laundering/terrorist financing (ML/TF) model excludes important aspects of terrorist resourcing and whether the terrorist resourcing model (TRM) provides a more comprehensive framework for analysis.
Design/methodology/approach
Research consisted of case studies of resourcing activities of four listed terrorist organizations between 2001 and 2015: the Liberation Tigers of Tamil Eelam (LTTE), Hamas, a grouping of Al Qaeda-inspired individuals and entities under the heading “Al Qaeda inspired” and Hezbollah.
Findings
The most prevalent resourcing actors observed were non-profit organizations/associations, and the most prevalent form of resourcing was fundraising that targeted individual cash donations of small amounts. Funds were pooled, often passed through layers of charitable organizations and transmitted through chartered banks. The TRM is indeed found to provide a more comprehensive framework for identifying sources of resourcing and points of intervention. However, it does not in itself recommend effective means of response but it has implications for counter-resourcing strategies because it identifies resourcing actors and nodes where counter-resourcing could occur.
Originality/value
This paper advances the state of knowledge of terrorist resourcing activities in Canada and about the value of doing so through the analytical lens of the TRM as opposed to the predominant ML/TF model.
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In a wide variety of settings, individuals target round-numbered thresholds, relaxing effort when they are out of reach. This paper aims to investigate whether this phenomenon…
Abstract
Purpose
In a wide variety of settings, individuals target round-numbered thresholds, relaxing effort when they are out of reach. This paper aims to investigate whether this phenomenon occurs in nonprofits as well.
Design/methodology/approach
The paper empirically examines nonprofits’ propensity to cut expenses relative to the attainability of the zero-profit threshold.
Findings
This paper finds nonprofit firms are more likely to cut expenses when faced with small expected losses than with larger losses, and this pattern varies predictably with incentives to reach the zero-profit threshold.
Research limitations/implications
This suggests managers are motivated by desire to reach the zero-profit threshold rather than to improve firms’ economic situations, as the propensity to cut expenses is lower when the threshold is out of reach.
Social implications
Additionally, the results suggest that even the lack of explicit profit motive may not quell earnings management behavior.
Originality/value
These results begin to close the gap in our understanding of expense management in nonprofit firms, showing how operating expenses can be used to manage earnings.
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Jing Lu, Lisa Cairns and Lucy Smith
A vast amount of complex data is being generated in the business environment, which enables support for decision-making through information processing and insight generation. The…
Abstract
Purpose
A vast amount of complex data is being generated in the business environment, which enables support for decision-making through information processing and insight generation. The purpose of this study is to propose a process model for data-driven decision-making which provides an overarching methodology covering key stages of the business analytics life cycle. The model is then applied in two small enterprises using real customer/donor data to assist the strategic management of sales and fundraising.
Design/methodology/approach
Data science is a multi-disciplinary subject that aims to discover knowledge and insight from data while providing a bridge to data-driven decision-making across businesses. This paper starts with a review of established frameworks for data science and analytics before linking with process modelling and data-driven decision-making. A consolidated methodology is then described covering the key stages of exploring data, discovering insights and making decisions.
Findings
Representative case studies from a small manufacturing organisation and an independent hospice charity have been used to illustrate the application of the process model. Visual analytics have informed customer sales strategy and donor fundraising strategy through recommendations to the respective senior management teams.
Research limitations/implications
The scope of this research has focused on customer analytics in small to medium-sized enterprise through two case studies. While the aims of these organisations are rather specific, they share a commonality of purpose for their strategic development, which is addressed by this paper.
Originality/value
Data science is shown to be applicable in the business environment through the proposed process model, synthesising micro- and macro-solution methodologies and allowing organisations to follow a structured procedure. Two real-world case studies have been used to highlight the value of the data-driven model in management decision-making.
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Nancy Chun Feng, Qianhua (Q.) Ling, Daniel Gordon Neely and Andrea Alston Roberts
Research in nonprofit accounting is steadily increasing as more data is available. In an effort to broaden the awareness of the data sources and ensure the quality of nonprofit…
Abstract
Research in nonprofit accounting is steadily increasing as more data is available. In an effort to broaden the awareness of the data sources and ensure the quality of nonprofit research, we discuss archival data sources available to nonprofit researchers, data issues, and potential resolutions to those problems. Overall, our paper should raise awareness of data sources in the nonprofit area, increase production, and enhance the quality of nonprofit research.
The purpose of this paper is to review the different sources of financing university libraries in Africa and the challenges faced by libraries in sourcing for funds, with a view…
Abstract
Purpose
The purpose of this paper is to review the different sources of financing university libraries in Africa and the challenges faced by libraries in sourcing for funds, with a view to suggesting innovative ways through which the library can raise additional funds.
Design/methodology/approach
The paper reviews the literature on different sources of financing libraries globally, especially alternative sources of funding outside government grants. It identifies the challenges faced in sourcing for funds, best practices in raising additional funds and makes suggestions on non‐conventional ways that can be used by libraries to address the challenge.
Findings
The paper finds that government provides about 90 per cent of the funds for university libraries in Africa. However, the funding is not only inadequate, but is also usually provided on an ad hoc basis. It notes that, in spite of the fact that the literature reveals that librarians are aware of the danger inherent in depending so much on one source of funding and the need to seek alternative sources, they have not done much to overcome the challenge.
Originality/value
In reviewing the various sources of financing university libraries, the paper notes that government allocation remains the major source of revenue; notes the alternative sources of revenue in different countries and describes some of the best practices available. The paper also updates the literature on the subject by discussing current practices, and makes a case for the establishment of a Business and Public Relations department in libraries, an increase in public‐private partnerships and greater efficiency in managing library resources.
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