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This study aims to analyse the driving forces that either favour or inhibit internet adoption by organisations operating in the non‐profit sector.

Following a quantitative methodological approach, a national survey was applied to a sample of 392 Portuguese non‐profit organisations to empirically test the proposed conceptual model. Logistic regression, which enables to test models to predict categorical outcomes with two categories was used to analyse the data.

Findings drawn from this study identify key factors that facilitate or inhibit internet adoption by non‐profit organisations. The internet is perceived as a potential tool for the dissemination of social values and programs of action, the improvement of public image, the enhancement of customer satisfaction, and the improvement of service delivery. By contrast, lack of expertise and start‐up costs have been identified as the most significant inhibitors. In addition, size, age and international affiliation are shown as important internet adoption facilitators.

This study offers the opportunity to rethink existing policies and to set forth specific measures that can be designed to encourage and foster the use of the internet by non‐profit organisations.

The relevance of this study is set against a lack of consistent, detailed research on the factors determining internet adoption within the context of the non‐profit sector.

This article sets out to examine the market orientation construct within the context of the non‐profit sector. Given the specificity of non‐profit organisations and the increasingly demanding resource environments in which these organisations operate, the adoption of the concept of marketing is viewed as an adaptive strategy for ensuring that organisations receive the necessary resources for accomplishing their missions and carrying out their activities. In line with this, the present article aims to investigate the extent to which the type of revenue strategy is related to the organisation's market orientation, towards donors and/or users.

Drawing from a resource dependence conceptual framework, the article reports findings from a quantitative study of a representative sample of Portuguese non‐profit organisations (NPOs). This approach was complemented by qualitative research methods. Combining these two approaches has given access to different levels of reality and provided a more holistic understanding of the phenomena under study.

The results from the present study demonstrate that Portuguese NPOs favour a market orientation towards users/beneficiaries, revealing a less proactive behaviour in relation to their donors. In the present study, the resource dependence theory has proved to be an important theoretical tool for understanding market orientation strategies within the non‐profit sector. The link between the type of resource strategy and the organisation's market orientation stands out as an important finding derived from the present study and is particularly visible in relation to donor market orientation. In addition, empirical data partially support the conclusion that diversification of revenue sources is likely to favour a higher degree of market orientation. Further refinement of the adequacy of the MARKOR scale within the context of the non‐profit sector stands out as an avenue for further research.

As the sample used for analysis was drawn from Portugal, the generalisability of the results to other countries remains to be tested.

The findings of the present study may assist public policy‐makers in the design of more adequate policies in the allocation of resources to non‐profit organisations.

The study contributes to a better understanding of market orientation in the specific context of the non‐profit sector. Moreover, this is done through applying the market orientation scale to two different stakeholders (i.e. donors and users/beneficiaries) in the evaluation of market orientation and in its relationship with resource strategies.

The purpose of this paper is to analyse the antecedents and consequences of online satisfaction within the context of e‐government, which increasingly play an important role in modern public administrative management. Specifically, this paper examines the taxation services offered through the web‐based electronic declaration system.

Following a quantitative methodological approach, a survey was applied to a sample of 351 certified accountants to empirically test the conceptual model. Structural equation modelling was used to test the conceptual model.

The results of this empirical study validate four out of five hypotheses. It was found that convenience is an important antecedent of both satisfaction and online service quality. Additionally, findings suggest that both the degree of satisfaction and online service quality impacts on the intention of using the taxation website. Overall, results indicate that most of the relationships examined in the private service sector can be extended to the e‐government context.

This paper offers the opportunity to rethink how the Portuguese Department of Taxation web site provides online services and how it satisfies the needs of users while complying with their fiscal obligations.

Despite the entrenched nature of governmental bureaucracy which slows down the adoption of the Internet, market pressures toward fulfilling users' needs has become an increasingly important requirement. This study revealed that the proposed research model, which derives from the private sector, is relevant to the public services context.

The purpose of this paper is to test the adequacy of SERVQUAL within the context of public online services, more specifically those provided by the Department of Taxation through its web‐based electronic declaration system.

Following a quantitative methodological approach, a survey was applied to a sample of 351 certified accountants to empirically test the conceptual model. A first order confirmatory factor analysis was used to test the validity of different SERVQUAL online dimensions while multiple regression analysis was used to test the proposed hypotheses.

Overall, the study finds that Certified Accountants revealed a low perceived quality with regard to empathy and responsiveness. Instead, tangibility, reliability and security were the SERVQUAL dimensions which were favourably evaluated by Certified Accountants. The study also revealed that empathy, tangibility and convenience were those dimensions that better contributed towards satisfaction.

This study offers the opportunity to rethink how the Portuguese Department of taxation website provides online services and how it conforms to rigorous quality standards in order to assist users in complying with fiscal obligations.

This study provides an empirical test regarding the adequacy of the SERVQUAL instrument for assessing service quality of online taxation services as perceived by Certified Accountants. It also validates this instrument in the specific context of taxation services of the Portuguese public sector.

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

This study aims to examine online service quality factors as main driving forces in the degree of intention of using the Taxation Department web site expressed by certified accountants.

Drawing on a quantitative methodological approach, a survey was undertaken among a sample of 351 certified accountants to empirically test the proposed model. The paper used an ordered logit model to estimate the effects of several online service quality factors on the certified accountant's degree of intention of using the Portuguese government's tax services web site.

The results identify a number of key aspects of online service quality that contribute to the increase of the use of the taxation web site by certified accountants. This is particularly evident for web site characteristics such as convenience, research facilities, privacy and security, speed and ease of access.

This study offers the opportunity to rethink existing policies and to set forth specific measures that can be implemented to establish rigorous quality standards.

The paper provides an empirical analysis regarding the online service quality factors that determine the degree of use of a taxation web site. The methodological framework followed in this study has not, as far as is known, been used previously within the literature in this context.

Domestic violence is a global social and public health problem for which several awareness campaigns have been conducted. Therefore, it is necessary to understand the impact of these campaigns on the population and the process of perception of the messages. In this context, this study aims to analyze the attitudes of individuals toward domestic violence campaigns.

Conducted in Brazil, this research adopted a quantitative approach, using a questionnaire survey with a convenience sample. The conceptual model incorporated three dimensions, namely, the perceived efficacy of the subjects regarding the campaigns, the adopted behavior as a consequence of exposure to the messages and finally, the word of mouth, the recommendation of conduct advised in the campaigns to family and friends. These dimensions were translated into a set of items that integrated the data collection instrument. In the questionnaire, it was intended that the interviewees answered the questions having in mind the campaigns addressed to the Brazilian population with the purpose of prevention for domestic violence, recently released in Brazil.

In a first descriptive analysis, all dimensions obtained positive values. The conceptual model was analyzed, and the hypotheses under study were tested using the partial least squares method. As for convergent and discriminant validity, it was found that each dimension presented adequate internal consistency and, simultaneously, was distinct from the others. The structural model explained 69.2% of the variance of “word of mouth” and 28.5% of the variance of “adopted behavior.” H1 was confirmed, showing a positive influence between perceived efficacy and adopted behavior. H2 was also accepted, and a positive impact of adopted behavior and the intention to recommend to others (word of mouth) was verified.

As a practical contribution, this research allows outlining recommendations for social marketing and communication professionals responsible for awareness campaigns. The results can alert professionals responsible for these campaigns to give visibility to the campaign itself, broadcasting it through mass media, if possible, but also through digital media, such as social networks. In terms of message content, the campaigns should seek behavioral change, leading, on the one hand, the recipients to adopt new behaviors and, on the other hand, to recommend these same behaviors to family and friends, thus multiplying the effect and effectiveness of the campaign.

This study makes an academic contribution, as it directly explores the impact of domestic violence prevention campaigns on the population and can be adapted to campaigns for other social causes. In addition, to the best of the authors’ knowledge, this is one of the first studies on domestic violence campaigns in Brazil, one of the main countries affected by this problem. As a practical contribution, this research allows outlining recommendations for social marketing and communication professionals responsible for awareness campaigns.

Despite ample international literature regarding the school-to-prison pipeline, researchers in the Australian context have remained relatively silent about this phenomenon. While there are several studies investigating the criminological characteristics of juvenile detention in Australia, a substantial gap exists examining the educational exclusion of young First Nations males from the education system and whether this has a direct bearing on their overrepresentation in juvenile incarceration. Highlighted in this chapter are the cultural complexities and inequitable practices associated with high rates of exclusion of First Nations boys from school resulting in the likelihood of potential incarceration for some. Finally, certain pragmatic solutions are offered so that educators may reflect upon their important role in disrupting the school-to-prison pipeline.