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Article
Publication date: 24 July 2024

Ulpiana Kocollari, Andrea Girardi, Maddalena Cavicchioli and Alessia Pedrazzoli

This study analyses how different forms of online accountability – hierarchical/individualising, hierarchical/calculative and socialising accountability – influence online…

Abstract

Purpose

This study analyses how different forms of online accountability – hierarchical/individualising, hierarchical/calculative and socialising accountability – influence online financing success of non-profit organisations (NPOs).

Design/methodology/approach

The study is based on 797 NPOs’ projects listed on three international crowdfunding platforms providing space for NPOs to present, account for and fund social projects.

Findings

Results show that accountability forms developed online play significantly different roles in NPOs’ financing. While online hierarchical/individualising and socialising accountability enhance NPO funding, hierarchical/calculative accountability reduces financing success.

Research limitations/implications

The empirical analysis is limited to the specific research context. However, the research provides theoretical and practical insights for the accounting literature.

Practical implications

The paper recommends that NPOs invest more in explaining their past and future activities rather than reporting on pure financial performances, as this may lead to stakeholders’ perception of mission drift and reduce financing success.

Originality/value

This research enhances the understanding of online accountability and its significance in securing financial resources for NPOs by highlighting the necessity of examining various accountability forms individually, as they may serve distinct functions in the financial sustenance of NPOs.

Details

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

Keywords

Article
Publication date: 31 July 2024

Mai Nguyen, Alia Alshamari and Debbie Wills

This study aims to examine the impact of stakeholder engagement on accountability, within nonprofit organizations (NPOs). Given the pivotal role NPOs play in disaster management…

Abstract

Purpose

This study aims to examine the impact of stakeholder engagement on accountability, within nonprofit organizations (NPOs). Given the pivotal role NPOs play in disaster management and community welfare, it is crucial to gain an understanding of the obligations of NPOs, in terms of their disaster responses and accountability.

Design/methodology/approach

Using a case-study approach, the investigation features a content analysis of social media comments regarding the Australian Red Cross’ (ARC) funds’ allocation during the 2019/2020 bushfires, followed by a similar analysis of ARC's reports. Inspired by Carnegie et al.'s (2021) definition of accounting as a social science, this study uses dialogic theory and a transformative participatory framework, to evaluate how interactive stakeholder engagement influenced accountability strategies used by the NPO, to ensure its sustainable development.

Findings

The findings reveal that there was a significant increase in stakeholder engagement on social media, following negative media coverage, with participants voicing concerns over ARC’s method of funds’ allocation, delays in funds distribution and seemingly excessive administrative costs. ARC addressed these concerns by issuing Bushfire Reports, and conducting online Q&A sessions, in a bid to establish transparency. This study emphasizes how dialogic accounting can challenge accounting's limited scope – one that often overlooks ecological concerns and social justice.

Originality/value

This study uses the perspective of dialogic accounting theory to explore the relationship between stakeholder engagement on social media, and NPO accountability. It demonstrates how robust stakeholder engagement can challenge NPOs to establish accountability, thereby bridging the information gap between themselves and the public. The use of dialogic accounting theory allows the study to shift from the traditional focus of accounting research, which is the financial objectives of powerful entities, to the voices of the marginalized, the stakeholders, who are impacted by NPO decisions, and, in doing so, it highlights the potential for NPOs to foster accountability, and so advance sustainable development initiatives.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 2 April 2024

Sebastián Javier García-Dastugue, Rogelio García-Contreras, Kimberly Stauss, Thomas Milford and Rudolf Leuschner

Extant literature in supply chain management tends to address a portion of the product flow to make food accessible to clients in need. The authors present a broader view of food…

Abstract

Purpose

Extant literature in supply chain management tends to address a portion of the product flow to make food accessible to clients in need. The authors present a broader view of food insecurity and present nuances relevant to appreciate the complexities of dealing with this social problem.

Design/methodology/approach

The authors conducted an inductive study to reveal the deep meaning of the context as managers of nonprofit organizations (NPO) define and address food insecurity. The focus was on a delimited geographic area for capturing interactions among NPOs which have not been described previously.

Findings

This study describes the role of supply chains collaborating in unexpected ways in the not-for-profit context, leading to interesting insights for the conceptual development of service ecosystems. This is relevant because the solution for the food insecure stems from the orchestration of assistance provided by the many supply chains for social assistance.

Research limitations/implications

The authors introduce two concepts: customer sharing and customer release. Customer sharing enables these supply chains behave like an ecosystem with no focal organization. Customer release is the opposite to customer retention, when the food insecure stops needing assistance.

Social implications

The authors describe the use of customer-centric measures of success such improved health measured. The solution to food insecurity for an individual is likely to be the result of the orchestration of assistance provided by several supply chains.

Originality/value

The authors started asking who the client is and how the NPOs define food insecurity, leading to discussing contrasts between food access and utilization, between hunger relief and nourishment, between assistance and solution of the problem, and between supply chains and ecosystems.

Details

The International Journal of Logistics Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0957-4093

Keywords

Open Access
Article
Publication date: 11 April 2022

Ümit Şengel, Gökhan Genç, Merve Işkın, Mustafa Çevrimkaya, Ioannis Assiouras, Burhanettin Zengin, Mehmet Sarıışık and Dimitrios Buhalis

The COVID-19 pandemic, which appeared in China in late 2019, has affected the world psychologically, socially and economically in 2020. Tourism is one of the areas where the…

3383

Abstract

Purpose

The COVID-19 pandemic, which appeared in China in late 2019, has affected the world psychologically, socially and economically in 2020. Tourism is one of the areas where the effects of COVID-19 have been felt most clearly. The study aims to determine the effect of negative problem orientation (NPO) and perceived risk related to the COVID-19 pandemic on travel and destination visit intention.

Design/methodology/approach

This study employed a convenience and probabilistic sampling method for collecting data from 531 respondents using an online questionnaire. Partial least square structural equation modeling (PLS-SEM) was used for testing research model.

Findings

According to the findings, NPO and perceived risk related to the pandemic were found to have direct and indirect effects on the travel behavior of tourists. The results of this research provide theoretical and practical implications for hospitality and travel businesses on topics such as the psychological effects of the pandemic and the travel behaviors of tourists.

Originality/value

It is estimated that the pandemic will also affect tourist behavior due to its effects on human psychology. For this reason, a study conducted in the context of tourist behavior theories is expected to contribute to the literature, managers and future of the tourism.

Details

Journal of Tourism Futures, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2055-5911

Keywords

Article
Publication date: 3 September 2024

Nurul Liyana Mohd Kamil, Anas Mahmoud Salem Abukhalifa, Anis Eliyana and Andika Setia Pratama

The study sought to investigate how servant leadership affects employees' organisational citizenship and innovative behaviour by emphasising the mediation role of psychological…

Abstract

Purpose

The study sought to investigate how servant leadership affects employees' organisational citizenship and innovative behaviour by emphasising the mediation role of psychological empowerment. Relying on social exchange and self-determination theories, the present research examined the associations between these key elements in organisational dynamics.

Design/methodology/approach

Two waves of data were obtained from 325 supervisor-subordinate dyads working for 15 nonprofit organisations.

Findings

The results uncovered a significant and positive connection between leaders with a strong servant mindset and employees' organisational citizenship and innovative behaviour. Psychological empowerment was found to serve as a mediator in the anticipated correlations. Cultivating leaders with an enduring servant attitude was found to significantly boost employees' organisational citizenship and innovation, supported by improved psychological empowerment.

Originality/value

This study is distinctive as it fills a gap in research on the relationships between servant leadership, psychological empowerment and work outcomes in the global nonprofit sector, particularly in the Eastern context. This disposition, when given the opportunity, will contribute to strengthening working productivity.

Details

Leadership & Organization Development Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0143-7739

Keywords

Article
Publication date: 14 May 2024

Yafei Zhang, Li Chen and Ming Xie

Drawing on the moral foundations theory (MFT), we examine what nonprofit organizations (NPOs) discuss and how NPOs engage in gun-related issues on Twitter. Specifically, we…

Abstract

Purpose

Drawing on the moral foundations theory (MFT), we examine what nonprofit organizations (NPOs) discuss and how NPOs engage in gun-related issues on Twitter. Specifically, we explore latent topics and embedded moral values (i.e. care, fairness, loyalty, authority, and sanctity) in NPOs’ tweets and investigate the effects of the latent topics and moral values on invoking public engagement.

Design/methodology/approach

Data were retrieved by the Twint Python and the rtweet R packages. Finally, 5,041 tweets posted by 679 NPOs were analyzed via unsupervised topic modeling and the extended moral foundations dictionary (eMFD). Negative binomial regression analysis was employed for statistical analysis.

Findings

NPOs’ engagement in gun-related issues mainly focuses on laws and policies, calling for action and collaborations, and school safety. All five moral foundations are more salient in the cluster of laws and policies. When NPOs discuss the above-mentioned three topics, the public is less likely to like or retweet NPOs’ messages. In contrast, NPOs’ messages with the sanctity foundation are most likely to receive likes and retweets from the public. The fairness foundation interacts with Cluster 3 of school safety on the number of likes.

Originality/value

This study enhances the understanding of gun-related social media discussions by identifying the crucial involvement of NPOs as major stakeholders. In addition, our study enriches the existing literature on NPOs’ social media communication by including moral values and their moral-emotional effects on public engagement. Finally, our study validates the eMFD dictionary and broadens its applicability to gun-related topics.

Details

Internet Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1066-2243

Keywords

Article
Publication date: 18 January 2024

Sujo Thomas, Suryavanshi A.K.S, Viral Bhatt, Vinod Malkar, Sudhir Pandey and Ritesh Patel

Businesses embark on cause-related marketing (CRM) initiatives as a marketing strategy to fortify consumers' behavioural intentions. Prior research indicates that human values…

Abstract

Purpose

Businesses embark on cause-related marketing (CRM) initiatives as a marketing strategy to fortify consumers' behavioural intentions. Prior research indicates that human values could be tapped to understand the consumers' responses to perceived organizational motives behind undertaking social cause initiatives. This research employs Schwartz's theory of human values to examine consumers' patronage intentions towards CRM-linked fashion products. Moreover, fashion leaders play a crucial role in the diffusion of the latest fashion and fashion trends. This research investigates by integrating human values and fashion leadership, offering insights into CRM-linked fashion consumption motives.

Design/methodology/approach

The overarching goal was to investigate the complex interplay between human values and female fashion leadership to predict CRM patronage intention (CPI). Hence, a large-scale research study on 2,050 samples was undertaken by adopting threefold partial least squares–multigroup analysis–artificial neural network (PLS-MGA-ANN) to establish and empirically test a comprehensive model.

Findings

This study is unique as it establishes and validates the relative or normalized importance placed on human values by fashion leaders, thereby predicting CPIs. The results revealed that women with high-fashion leadership and specific value types (benevolence, universalism, self-direction) are more likely to patronize CRM-linked fashion retailers. In addition, the findings validated that women with low-fashion leadership and specific value types (tradition, security, conformity) are more likely to patronize CRM-linked fashion stores.

Originality/value

The findings provide a valuable rationale to non-profit marketers, fashion marketing experts and practitioners to design customer value-based profiling and manage crucial CRM decisions.

Details

Journal of Fashion Marketing and Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1361-2026

Keywords

Article
Publication date: 16 August 2024

Coralie Helleputte and Anaïs Périlleux

Social enterprises (SEs) are increasingly expected to rely on formal methodologies to assess their social impact. These structured methodologies, which produce objective and…

Abstract

Purpose

Social enterprises (SEs) are increasingly expected to rely on formal methodologies to assess their social impact. These structured methodologies, which produce objective and evidence-based measures of impact, are sometimes opposed to bricolage approaches that “make do” with what is at hand. This paper aims to question this distinction by identifying the conflicting considerations that arise in the process of implementing a formal methodology, which might lead SEs to rely on bricolage mechanisms. The authors propose a model of “formally-driven” bricolage with core principles to navigate between those considerations.

Design/methodology/approach

Adopting an inductive approach, the authors draw on the in-depth case study of a work integration SE engaged in a formal social impact assessment (SIA) through collaborative research.

Findings

First, the authors identify five types of considerations (feasibility, efficiency, ethics, legitimacy and aim) that come into tension with the primary considerations of formality in formal methodologies, leading SEs to still rely on bricolage mechanisms. Second, the authors identify five principles (multidimensional, participative, cultural, mixed-method and adaptive) that permit navigation between those conflicting considerations. Based on the findings, the authors develop a model of “formally-driven” bricolage.

Originality/value

The contribution is methodological, theoretical and practical. The authors bridge the gap between theory and practice through long-term immersion in an SE. The authors contribute to the understanding of the use of bricolage in SIA by investigating why and how bricolage is still at play in formal assessments. The proposed model of “formally-driven” bricolage can help researchers and practitioners to better grasp the ins and outs of the SIA process.

Details

Social Enterprise Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-8614

Keywords

Article
Publication date: 23 July 2024

Rima Hazarika, Abhijit Roy and K.G. Sudhier

This paper aims to present a comprehensive overview of open-access publications by Indian non-profit organizations over the past two decades. The study explores the growth…

Abstract

Purpose

This paper aims to present a comprehensive overview of open-access publications by Indian non-profit organizations over the past two decades. The study explores the growth, licensing patterns, citations, authorship patterns and other parameters to understand the scholarly output.

Design/methodology/approach

The study involves data collection from OpenAlex scholarly catalog. Data analysis uses OpenRefine, a data carpentry tool, to examine and extract various aspects of scholarly output. A total of 89,149 scholarly outputs from 2004 to 2023 were analyzed using statistical and bibliometric methods.

Findings

The findings revealed a positive publication growth trend, with 57.74% open access. Gold OA dominates, with 69.61% of papers in 2023. Licensing patterns reveal that 63.75% of OA papers have licenses. Most papers have multiple authors, with 24.83% of over ten authors receiving 60.12% of citations. “Medknow” is the leading publisher, and “The Indian Journal of Ophthalmology” tops journals. Contributions from repositories like SSRN and PubMed are significant. The study also examines citation patterns across different OA types and identifies the top 30 research areas, emphasizing “Medicine” as the most prevalent.

Practical implications

The identified trends and patterns offer valuable insights for policymakers, researchers and organizations to enhance accessibility and impact. This study stresses sustained efforts for transparency and democratization of knowledge in the non-profit sector.

Originality/value

This study filled a gap in existing research by focusing on Indian non-profits, highlighting their roles and impacts often overlooked in scholarly literature. This study provides insights into the growth of open-access publications and their implications in the non-profit sector.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 25 December 2023

Joseph A. Allen

Burnout has been known to negatively affect volunteers. However, information involving various factors that influence their burnout is severely lacking. This study aims to examine…

Abstract

Purpose

Burnout has been known to negatively affect volunteers. However, information involving various factors that influence their burnout is severely lacking. This study aims to examine how volunteers displayed adaptability, the ability to change their thoughts, actions and/or behaviors in uncertain situations, to offset the negative relationship with burnout. This study also examined the amount of training a volunteer reported as one factor that may act to moderate this negative relationship between adaptability and burnout.

Design/methodology/approach

Using the conservation of resources (COR) theory, the author investigated how volunteers try to maintain their current level of resources, which aids in coping with stress and lowering their risk of burnout.

Findings

Using regression, the author discovered that adaptability was negatively related to burnout and this relationship was stronger for volunteers who reported less training. Training was confirmed as a moderator in this relationship. In sum, training acted as a buffer in the negative relationship involving adaptability and burnout.

Originality/value

The current study is one of the few to adopt theories often used to understand employee experiences, and apply them to volunteers. Interestingly, across a variety of volunteer environments, these employment theories and relationships, including adaptability, appear to matter.

Details

European Journal of Training and Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-9012

Keywords

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