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1 – 10 of 70Teresa Fernandes and Manuel Aires de Matos
Non-profit organizations (NPO) contribute significantly to the welfare of citizens and communities. Engagement in volunteering is crucial for sustaining volunteer motivation and…
Abstract
Purpose
Non-profit organizations (NPO) contribute significantly to the welfare of citizens and communities. Engagement in volunteering is crucial for sustaining volunteer motivation and for the effective and efficient functioning of NPO, with significant implications for society at large. Yet, literature on volunteer engagement (VE) is limited to date. Grounded on service-dominant logic, self-congruity theory and self-determination theory, this study aims to understand what motivates VE and how it may evolve into a co-creation process valuable to NPO and its stakeholders.
Design/methodology/approach
Based on survey data collected from 450 volunteers, working with a diverse set of NPO, a comprehensive model of drivers and outcomes of VE was empirically tested using PLS-SEM, considering the mediating role of volunteers' congruence with the core values of the NPO.
Findings
The impact of volunteers' perceived autonomy, competence and relatedness on VE and its subsequent role in volunteers' loyalty and extra-role engagement behaviors (i.e. co-development, influencing and mobilizing behaviors) were validated. Moreover, the study validates value congruence as an internalizing mediating mechanism in the engagement process, a role that has been implied but not empirically tested.
Originality/value
The study contributes to the engagement and volunteering literature, which despite an unprecedented parallel have developed almost independently, with limited reference to one another. As the nomological network of VE is still underexplored, the study extends the engagement literature to the volunteering sector, validating the key (but underexplored) role of self-determination needs and value congruence in driving VE and value co-creation behaviors. The study further adds to engagement research while addressing other actors' engagement beyond the customer–brand dyad. While adopting a seldom explored marketing perspective of VE, this study provides NPO valuable insights on how to manage and engage volunteers.
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Gilroy Hughdonald Middleton and Hyoung Tark Lee
This study aims to progress knowledge by developing and analyzing an integrated model of behavioral loyalty enhancement related to non-profit organization (NPO) donation. To…
Abstract
Purpose
This study aims to progress knowledge by developing and analyzing an integrated model of behavioral loyalty enhancement related to non-profit organization (NPO) donation. To achieve this aim, the study examines the influences of three variables of donor loyalty, namely, attitude toward beneficiaries, trust and self-esteem in one integrated model. Additionally, to compare the extent to which each variable affects donor loyalty, mediating effects are suggested.
Design/methodology/approach
Data from 245 Korean donors are used to investigate the proposed conceptual model using structural equation modeling with AMOS.
Findings
Findings from the study demonstrate that trust has the highest mediating influence on the intention to continue donation. Similarly, the findings reveal that self-esteem has the highest mediating influence on positive word-of-mouth (PWOM). However, the study findings suggest that attitudes toward beneficiaries are not significant predictors of both intentions to continue donating and PWOM.
Research limitations/implications
The impact of trust on the intention to continue donating is more important than that of self-esteem and attitude toward the beneficiary.
Practical implications
Similarly, the impact of trust and self-esteem on positive WOM is more important than that of attitude toward beneficiary.
Social implications
With this research, NPOs can make more budget from personal donation efficiently.
Originality/value
The findings of this research provide evidence that there are three important components relative to donation, namely, donor, NPO and beneficiary, and propose an integrated model which is composed of these three key components.
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Frank Conaty and Geraldine Robbins
The aim of this paper is to contribute to a greater understanding of non-profit organization (NPO) management control systems (MCS) and accountability in organizations providing…
Abstract
Purpose
The aim of this paper is to contribute to a greater understanding of non-profit organization (NPO) management control systems (MCS) and accountability in organizations providing support service for capacity constrained service users. Specifically, the paper examines the role of MCS and accountability in supporting mission realization in NPOs providing services to people with intellectual disabilities and reflects on this in the context of the COVID-19 pandemic.
Design/methodology/approach
The research comprised a case study of four NPOs providing services to people with intellectual disabilities in Ireland conducted prior to the global COVID-19 pandemic. The study probed management's perceptions of stakeholders and examined the manner in which the design and use of MCS and accountability processes supported mission realization.
Findings
Service users were regarded as the least powerful stakeholder and consequently the least attended to in terms of MCS and accountability processes. The absence of relational and dialogical accountability with service users is not only central to maintaining this power asymmetry but also poses a threat to mission realization. These deficits can be addressed through the integration and monitoring of internal advocacy activities into MCS and accountability processes, which, on reflection, may also mitigate some of the negative consequences for service users of isolation from external support networks in times of crisis.
Research limitations/implications
This research has opened up an area for enquiry – internal advocacy – heretofore not addressed in the management accounting literature, opening up a novel vein for future research. Such research could further examine the role of internal advocacy, drawing from and adding to the research in other support service domains. A number of objectives and questions might be considered: (1) probing the level of management recognition of the role of direct engagement in advocacy activities in supporting service user agency; (2) identifying with service users and management the nature and attributes of effective advocacy activities and practices; (3) questioning how such advocacy activities and practices might be reflected in MCS; (4) identifying what service user stakeholders regard as effective accountability to them in relation to their needs and objectives; and (5) assessing the impact on service user experience and on NPO mission realization of internal advocacy activities and the monitoring and review thereof through MCS. These suggestions for future research draw attention to aspects of support service delivery that have the potential to be profoundly influential on service outcomes.
Practical implications
A performance management model reflecting the identified need to incorporate internal advocacy mechanisms into organizational management control systems is proposed in an effort to increase accountability of NPOs to their core mission stakeholder – service users. This model may be of value to NPO management as they move from a medical-model of care to a rights-based model for service delivery in care settings.
Social implications
The paper reflects the importance of listening to the voice of vulnerable service users in NPO care settings and proposes a mechanism for embedding internal advocacy in formal management control systems and accountability processes.
Originality/value
In proposing an “agency” supportive relational and dialogical accountability logic for such organizations, underpinned by “internal advocacy”, this research provides theoretical and practical insights for accountability processes and the design of MCS. The findings contribute empirically, not just to the NPO management and MCS literature but also to understanding the relational interaction of service users with service organizations, and what this means in supporting service user objectives and realization of organizational mission.
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Bernice Bissett, Philip Steenkamp and Duane Aslett
In the aftermath of the 2021 Financial Action Task Force Mutual Evaluation Report, legislators, supervisory bodies, law enforcement and the like are focusing on preventing South…
Abstract
Purpose
In the aftermath of the 2021 Financial Action Task Force Mutual Evaluation Report, legislators, supervisory bodies, law enforcement and the like are focusing on preventing South Africa from being greylisted. This paper performs an analysis of the 2021 South African Financial Action Task Force (FATF) Mutual Evaluation, specifically Recommendation 8 and Immediate Outcome 10. The purpose of this paper is to address the concerns raised and assist those tasked with implementing remediation measures.
Design/methodology/approach
Secondary sources such as legislation, case law, textbooks and peer-reviewed publications are used in addressing the concerns. A major focus is placed on the evaluation itself, with an analysis of Recommendation 8 and Immediate Outcome 10.
Findings
Despite the non-compliance rating and a low level of effectiveness received regarding non-profit organisations, authorities might not place a large focus on remediating this, as more pertinent issues arise in the report. The lack of focus in this area adds to the likelihood of grey listing by FATF. However, with co-operation from the relevant stakeholders, these low ratings can be improved.
Originality/value
Since the Mutual Evaluation’s release in October 2021 there have not been any papers addressing the highlighted issues in the non-profit sector in South Africa, to the best of the authors’ knowledge. This paper will be the first of its kind and will be of use to authorities as regards mitigating the concerns raised by FATF.
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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…
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.
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Deborah Agostino and Anna Thomasson
This study explores the relationship between governance model – private organisations vs non-profit organisations (NPOs) – and performance in football clubs.
Abstract
Purpose
This study explores the relationship between governance model – private organisations vs non-profit organisations (NPOs) – and performance in football clubs.
Design/methodology/approach
The study is a comparative case study of two football clubs with different governance models: Malmö FF, which is an NPO, and Bologna FC, which is a privately owned club.
Findings
The results show that both football clubs focus equally on financial and non-financial performance, and in practice, both clubs use a blend of private and NPO governance models. While supporting efforts towards financial results, blending the models appears to support football clubs' management of the tension between financial and non-financial performance and the expectation that they will contribute to local development. Thus, using a blend of the two models is not only accepted but expected.
Research limitations/implications
This study is a comparative case study of two football clubs. This study furthers our understanding of how football clubs manage the tension between financial and non-financial performance expectations. This is particularly of interest in light of the increasing professionalisation of sports, especially football, and how this might jeopardise the contributions that sport clubs make to the local community.
Originality/value
By exploring the relationship between governance model and performance, this study shows that, contrary to expectations, privately owned football clubs focus as much on non-financial performance as clubs governed as NPOs. This study contributes to the existing literature by showing how clubs use a mixture of elements from governance models to manage the tension between financial and non-financial performance that has emerged in the wake of the increasing professionalisation of football.
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Maria Jesus Rios Romero, Carmen Abril and Elena Urquia-Grande
The growth in the number of nongovernmental organizations (NGOs) worldwide has led to increased competition for donations. A stronger NGO brand equity will make donors more…
Abstract
Purpose
The growth in the number of nongovernmental organizations (NGOs) worldwide has led to increased competition for donations. A stronger NGO brand equity will make donors more attracted to an organization, compelling them to increase both their donations and their commitment. The goal of this study is to propose a novel donor-based brand equity model. The present study takes into consideration the special characteristics that donors confer to NGOs—specific examples of nonprofit organizations (NPOs) that demand higher moral capital. The suggested framework considers the donor's perspective of NGO brand equity and identifies new dimensions: familiarity (recall, brand strength and brand identification), associations (authenticity, reputation and differentiation) and commitment (attitudinal, emotional) by building on previous NPOs and consumer-based brand equity models.
Design/methodology/approach
Based on the analysis of the literature, the authors propose an NGO donor-based brand equity model, which the authors test with a convenience sample of 137 individuals through partial least squares structural equation modeling.
Findings
The results of this study demonstrate the positive effects of brand reputation, brand differentiation, brand identification and brand commitment on donor-based brand equity.
Practical implications
The novel proposed model will help NGO managers better understand the sources of brand equity from the donor's perspective and more efficiently manage their resources and activities to strengthen their NGO's brand equity.
Originality/value
This paper provides a novel, multidimensional NGO donor-based brand equity model that is oriented to the specific characteristics of NGOs; this orientation distinguishes it from previous NPOs and commercial brand equity models.
研究目的
隨著全球的非政府組織的數目不斷增加, 爭取捐款的競爭也日趨激烈。一個強大的非政府組織品牌資產, 會吸引捐款者、使其對該組織更為關注, 因而驅使他們增加捐助和支持。本研究擬提出一個新穎的、以捐助者為基礎的品牌資產模型。我們這個建議, 考慮了捐助者賦予非政府組織的一些特徵, 而這些非政府組織是一些強烈要求更高道德資本的特殊例子。我們建議的框架, 考慮了捐助者如何從其角度看待非政府組織的品牌資產, 亦建立了新的層面, 這包括熟悉度 (回憶、品牌強度、品牌識別) 、關聯 (真確性、聲譽、差異化) 、以及支持度 (在態度上的、或在情感上的); 建立這框架, 是透過研究以往的非政府組織、以及以消費者為基礎的品牌資產模型, 並以此為基礎而完成的。
研究設計/方法
我們分析有關的文獻, 並以此為基礎, 提出一個以捐助者為基礎的非政府組織的品牌資產模型。我們使用偏最小平方法的結構方程模型, 並測試了隨便抽樣的137個獨立個體, 來試驗這個新模型。
研究結果
研究結果顯示, 品牌信譽、品牌差異化、品牌識別和品牌忠誠度, 均會對以捐助者為基礎的品牌資產帶來正面的影響。
實務方面的啟示
我們提出的新模型, 讓非政府組織的管理人員能從捐助者的角度、去進一步瞭解品牌資產的來源, 從而更能有效地管理資源和組織的活動, 以便強化組織的品牌資產。
研究的原創性/價值
研究提供了以非政府組織特徵為導向的一個、以捐助者為基礎的新穎而俱多層面的非政府組織品牌資產模型。這個研究取向、有別於過往的非營利組織或商業性的品牌資產模型。
For non-profit organizations (NPOs) external funding is an essential resource. Studies highlight how control is attributed to funders and so external funding threatens the…
Abstract
Purpose
For non-profit organizations (NPOs) external funding is an essential resource. Studies highlight how control is attributed to funders and so external funding threatens the autonomy of the recipient organization. The purpose of this study is to investigate how external control can be structured and exercised, and to explore how control interacts with organizational autonomy.
Design/methodology/approach
The research is based on interviews and participant observations with NPOs and their funders over a period of time. It reports from four different funding-relations: contract-based, social investment, gift-funded and civil society–public partnership. The concept of organizational discretion is used to analyse how control and autonomy are interconnected in these relationship.
Findings
The analysis illustrates the value in exposing the different discretionary boundaries related to external control and how control can become a sparring partner in the organization's striving for autonomy. A concluding argument is that control and autonomy are each other's companions rather than antagonists. The study leads us to question a general assumption that NPOs strive to avoid resource dependence and external control but instead may use such control to develop strategies for independence and self-realization.
Originality/value
The empirical material is unique as it includes voices of recipient organizations and funders, and offers a comparison of different controlling-relations. The study presents an innovative analytical framework based on the concepts of discretionary space and reasoning, which supports a critical discussion regarding the idea of external control as detrimental to the autonomy of NPOs.
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Mohammed Aboramadan, Khalid Abed Dahleez, Caterina Farao and Mohammed Alshurafa
This study proposes a model of the effect of financial and non-financial performance measures on nonprofit organizations’ (NPOs’) effectiveness where internal stakeholders' trust…
Abstract
Purpose
This study proposes a model of the effect of financial and non-financial performance measures on nonprofit organizations’ (NPOs’) effectiveness where internal stakeholders' trust play an intervening role in the aforementioned relationships.
Design/methodology/approach
Data were collected from 218 employees working at the largest Palestinian NPOs. The perceptions of these employees were used to measure the variables, and structural equation modeling was used to examine the hypotheses.
Findings
Results suggest that the use of financial and non-financial performance measures was positively related to NPOs' effectiveness. Internal stakeholders' trust showed a significant mediating effect between the use of performance measures and NPOs' effectiveness.
Practical implications
This study may be of value for NPOs' managers due to the positive effects performance measurement (PM) can have on NPO effectiveness. Managers and boards should seek to enhance their internal stakeholders' trust to achieve higher levels of effectiveness.
Originality/value
This study has three main contributions. First, it is one of the very few papers which empirically examines the links between PM and NPOs' effectiveness, rather than providing conceptual lens. Second, the paper investigates the role of stakeholders' trust as a mediating mechanism in the proposed model, a topic that has been neglected by NPOs governance researchers. Finally, the study uses data from the Palestinian context, contributing to the PM literature by providing evidence on the relationship between performance measures and NPOs' effectiveness from a non-Western context.
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Non-profit organizations (NPOs) are exposed to a highly competitive environment in which they are forced to grow their commercial activity to acquire additional financial…
Abstract
Purpose
Non-profit organizations (NPOs) are exposed to a highly competitive environment in which they are forced to grow their commercial activity to acquire additional financial resources. This study aims to create an understanding of how NPOs involved in textile reuse as a revenue-generating programme manage their reverse supply chains (RSC).
Design/methodology/approach
The research involves an embedded single-case study of NPOs in Finland involved in post-use textile collection. The main data sources are semi-structured interviews and participant observations.
Findings
This study is inspired by the microfoundations movement and identifies the underlying microfoundations of the NPOs’ capabilities for managing RSC for textile reuse. The study contributes to the literature by demonstrating NPOs’ lower-level, granular practices and their adaptations for achieving quality outcomes in textile reuse.
Research limitations/implications
The findings have context sensitivity and apply to the NPOs which operate in a context similar to Finland, such as in other Nordic countries.
Practical implications
This study continues the discussion on the adoption of “business-like” practices in the NPOs’ pursuit of additional revenue streams to finance humanitarian work. The findings of this study can also be transferred to the growing area of domestic textile circularity.
Social implications
Using the case of NPOs in textile reuse, the study illustrates how RSC management can serve a social, non-profit cause and transform unwanted textile products into a source of fundraising for humanitarian work.
Originality/value
This enriches the understanding of NPOs’ practices within the scope of revenue-generating programmes by examining one of them – textile reuse through charity shops from an RSC perspective.
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