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This paper provides a review and synthesis of past research regarding financial disclosure management by nongovernmental nonprofit organizations and suggests directions for future study. The primary purpose of this review is to summarize the evidence on financial disclosure management to help regulators and other stakeholders understand why, how, and to what extent nonprofits engage in this behavior. The paper begins by defining disclosure management in nonprofit organizations and exploring the motivations for why it might occur. Next is a survey of the nongovernmental nonprofit financial reporting environment: objectives, common practices, and the informational needs of users of nonprofit financial reports. Research exploring the motives, methods, and consequences of disclosure management is summarized. The evidence suggests that nongovernmental nonprofit managers have a variety of incentives to manage reported numbers and that they do in fact alter spending decisions, choose accounting methods, and design cost allocations to achieve certain performance benchmarks. Furthermore, this review sheds light on the consequences of disclosure management and what can or should be done to limit it.

In 1993, Congress eliminated the business deduction for lobbying. The disallowance extends to dues paid to tax-exempt trade and labor associations when those organizations conduct lobbying activities. Associations are required to notify members regarding the portion of their dues that is non-deductible or pay a flat 35% tax on their lobbying expenditures. This study examines the factors considered by associations in making the pay-or-notify decision, looking for evidence that associations consider the marginal tax rates of their members to insure that the party with the lowest marginal rate pays the tax. Data is obtained from the IRS and is supplemented by data collected in a mail survey. The evidence suggests that associations do not necessarily attempt to minimize the total tax cost to all parties. This study identifies a situation where non-profit firms might fail to implement an optimal tax planning strategy, and where the absence of a competitive market allows this inefficiency to persist.

The purpose of this paper is to provide concepts and strategies to successfully introduce and implement curricular change; especially, related to incorporating diversity management into academic programs.

Utilizing documents and accounts from two agents involved in the change process and an outside observer, an inductive‐deductive approach is applied employing concepts of exploration and exploitation from the organizational innovation literature in order to describe a 12‐month process and the resultant curriculum at a major European university.

The paper demonstrates the importance of external conditions, organizational structures and their relationship to strategies that balance exploration and exploitation to graft a new academic concentration to existing academic programs.

The paper offers concepts, strategies, and lessons to assist colleges and universities to assess the internal and external organizational environment and the availability of resources and to plan approaches to successfully introduce and develop curricular change around sensitive topics such as diversity, gender, equality.

This paper is the first to apply George March's work on organizational exploration and exploitation to curricular change. It offers valuable information for those seeking to create a more inclusive curriculum.

This paper aims to provide a selection of poetry titles from the Poets House Showcase of 2005.

This article gives a review of the 2005 Poetry Publication Showcase.

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

This list documents the tremendous range of poetry publishing from commercial, independent and university presses as well as letterpress chapbooks, art books and CDs in 2004 and early 2005.

Although two decades have passed since the publication of Walsh and Ungson’s (1991) seminal article on organizational memory, there has been only limited theoretical elaboration and application of this critical aspect of cognition in the strategic management literature. We remedy this gap by advancing the construct of competitive memory, which we define as a firm’s dynamic capability consisting of stored information from its past competitive interaction with a given rival that can be brought to bear on present or future competitive actions. We theorize that competitive memory is composed of both procedural and declarative elements and can be accessed automatically and deliberatively. Additionally, we suggest that competitive memory is relational: As rivals within a competitive set interact in the market, competitive memory drives not only their strategic actions, but also their expectations about their competitors. Last, competitive memory is also dynamic, which can be constructed and reconstructed over time by an organization’s enactment of its internal and external environments and by purposive memory trials with its competitive set.