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Article
Publication date: 7 April 2023

Guillaume Plaisance

French non-profit organizations (NPOs) have undergone numerous health restrictions and lockdown measures in addition to the health issues raised by the Covid-19 pandemic. The aim…

Abstract

Purpose

French non-profit organizations (NPOs) have undergone numerous health restrictions and lockdown measures in addition to the health issues raised by the Covid-19 pandemic. The aim of this article is then to question the relevance of support policies that have been homogeneous and poorly adapted to the sectors or the number of employees.

Design/methodology/approach

This study makes a diagnosis of French NPOs after the first lockdown. A survey conducted among NPO leaders obtained 12,248 answers.

Findings

Disparities according to the sector of activity, the presence or not of employees and the annual budget are to be noted. Differentiated policies and actions therefore seem indispensable.

Originality/value

This article discusses the ability of French NPOs to deal with the health crisis with the help of their partners and stakeholders.

Details

International Journal of Social Economics, vol. 50 no. 10
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 1 August 2023

Guillaume Plaisance

This article examines whether accountability can contribute to the analysis of effectiveness in grassroots voluntary organizations (GVOs) in France.

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Abstract

Purpose

This article examines whether accountability can contribute to the analysis of effectiveness in grassroots voluntary organizations (GVOs) in France.

Design/methodology/approach

Based on recent studies and stakeholder theory, hypotheses are formulated about the negative link between accountability and financial effectiveness and a positive link between accountability and non-financial effectiveness.

Findings

The findings show that accountability practices are positive determinants of financial indicators (apart from return on assets [ROA]) and employment of people in difficulty. In contrast, the other non-financial indicators are not explained by accountability practices.

Research limitations/implications

The study points out the complexity and paradoxes surrounding accountability and highlights the risk of insensitivity to it. It thus underlines a specific French situation, close to the risks of myopia linked to accountability. One possible explanation could be the coupling and decoupling mechanisms that allow non-profit organizations (NPOs) to regain power. Given the sometimes-random effects of accountability, producing nuanced theories is necessary, and governance should oscillate between equilibrium and adaptation in the face of stakeholders. Finally, this article introduces the risk of insensitivity of NPOs to accountability (i.e. they act as they wish, regardless of control mechanisms such as accountability).

Practical implications

This study thus reveals governance dilemmas, which could be solved through less formal, more mission-oriented, more creative and therefore heterodox accountability.

Originality/value

The French context of mistrust of certain managerial approaches and the development of codes of governance based on a disciplinary vision are confronted with a growing and critical literature on accountability in NPOs.

Details

Journal of Applied Accounting Research, vol. 25 no. 3
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 20 September 2023

Guillaume Plaisance

In the face of crises, nonprofit organizations (NPOs) have focused on their financial viability but there are other operational aspects to consider (e.g. activity or volunteer…

Abstract

Purpose

In the face of crises, nonprofit organizations (NPOs) have focused on their financial viability but there are other operational aspects to consider (e.g. activity or volunteer involvement). This study aims to investigate whether governance changes made by NPOs in times of crisis have enhanced organizational viability in a broader sense.

Design/methodology/approach

Through community-engaged research, the link between governance changes and organizational viability is examined. This study is based on a survey of 10,926 French NPOs and the conceptual framework of societal orientation.

Findings

They show that changing governance in the midst of a crisis can protect organizational viability, if the beneficiaries and members remain the core of the strategic target and if the content of volunteering remains stable.

Research limitations/implications

This study, therefore, calls for a better study of the risks of governance changes for internal stakeholders, both at the level of scholars and within the organizations themselves. The results extend recent works on governance change and highlight the relevance of societal orientation in times of crisis.

Practical implications

This study helps to counter the criticisms regularly made about governance (particularly in France) and highlights the importance of maintaining the board of directors in NPOs. It invites NPOs to make decisions that protect their values, mission and beneficiaries at all times.

Originality/value

This study focuses on societal orientation in relation to stakeholder theory, as well as the nonfinancial aspects of viability.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 3
Type: Research Article
ISSN: 1832-5912

Keywords

Book part
Publication date: 6 September 2019

Ruth Barratt-Peacock

Zech’s so-called Nachdichtung or ‘adaptation’ Die lasterhaften Lieder und Balladen des François Villon is one of the most printed books of German lyric poetry and has been widely…

Abstract

Zech’s so-called Nachdichtung or ‘adaptation’ Die lasterhaften Lieder und Balladen des François Villon is one of the most printed books of German lyric poetry and has been widely misinterpreted as a translation of French medieval poet François Villon. The erroneous attribution of these texts has caused an immense amount of confusion and misinformation to spread in relation to the authorship of several poems due to the popularisation of these supposedly medieval texts by medieval metal bands In Extremo and Subway to Sally. Zech’s fascinating artistic fraud forms the framework for questioning how source material, which ranges from authentic historical texts through to ex nihilo pseudo-medieval writings, is situated between the related, at times conflicting, norms and traditions of medieval market music and mittelalter metal.

Details

Medievalism and Metal Music Studies: Throwing Down the Gauntlet
Type: Book
ISBN: 978-1-78756-395-7

Keywords

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