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Tunisia has been living a decade of democratic transition since 2011. In this new context, the civil society has been fervently expressing claims for democracy and social justice through creating thousands of non-for-profit organisations (NPOs) (23,456 NPOs in 2020 against 9,000 established in 30 years up to 2010). However, this shift seems to be misleading, as only 3,000 NPOs are actually active, indicating that NPOs are struggling to sustain their activities and ensure their survival. The purpose of this study is to uncover the factors hindering NPOs’ activities and survival.

Semi-structured interviews were carried out using a purposive sample of 32 NPOs members in two main economic and touristic cities – Tunis and Sousse – selected using the snowball method. A considerable amount of qualitative data was produced (400 pages of text). This seems representative of Tunisian citizens’ inclination to protest in the new prevailing political and social context. The data collection benefited from the freedom of speech gained after the 2011 civilian uprising as interviewees were enthusiastic in voicing their opinions.

Two main categories of inhibitors were identified. First, endogenous inhibitors including inhibitors under the control of the NPO (i.e. use of illegal and foreign sources of funding, limited financial resources, unavailability of NPOs’ members, short term planning, conflicts between managers, autocratic leadership, organisational support, activities diversification and organisational justice, leadership and communication skills, “NPO culture”, members’ opportunistic behaviour and generation gap), inhibitors related to NPOs inter-relationships: stiff competition, unfair and dishonest competition, lack of collaboration, trust and communication between NPOs. Second, exogenous inhibitors i.e. perceived unethical practices and image transfer, economic crisis, foreign funding sources and the media.

This study has some limitations mainly due to the sample size and characteristics of the selected interviewees. In addition, data was collected in only two regions (Tunis and Sousse). Therefore, the results may lack generalisability.

The findings highlight the critical impact of the inhibitors under the control of NPOs compared to those out of their control. NPOs in a crisis context could overcome these inhibitors by ensuring congruence between the NPOs’ mission, objectives and activities and designing suitable marketing strategies.

This study contributes to elucidating this complex circular system of exchange and its inhibitors in a challenging and understudied context. It offers support to Bagozzi’s (1974, 1975, 1994, 2011) calls for uncovering the factors constraining or facilitating exchanges that have an impact going beyond the relationship between three or more partners and the conditions that govern these exchanges. Moreover, and to the best of the authors’ knowledge, this is the first empirical attempt to support Bagozzi’s (1994) conceptualisation. It also brings an update to NPOs’ data and marketing strategy in a region near the crossroads of Middle Eastern, North African and Western influences.

The purpose of this research is to examine the factors that influence the design of performance measurement systems (PMSs) in nonprofit organizations (NPOs) and public administration and explore inter-relationships among these factors.

Findings resulted through the identification of design factors from the paper portfolio of a previous systematic literature review on this topic and the construction of a factor co-occurrence network for the identified factors. 

The methodology helped to determine the relationships among factors and show how these factors influence PMSs in NPOs and public administration. It also helped to demonstrate how PMSs in these organizations are different from PMSs in traditional companies because of the impact of the factors on the complexity and dynamics of NPOs and public administration. The findings and discussion contribute to the performance measurement literature on NPOs and public administration by presenting a set of design factors related to purpose, stakeholders and management.

This paper presents practical implications for managers regarding the PMS design process and shows how some design factors can be particularly related to these organizations

The design factors are particular to the organizational dynamic and should be considered by managers involved with the design (or redesign) process of performance measurement systems.

Cause-related B2B marketing programs involve sponsoring organisations working with B2B suppliers with the help of non-profit organisations (NPOs) on practises relating to environmental friendliness, workforce diversity, human rights, safety, philanthropy and business ethics. The study aims to identify the combinatory factors driving the adoption of Digital B2B platforms for managing cause-related B2B marketing programs.

The study adopts an innovative approach of fuzzy-set qualitative comparative analysis (fsQCA) on data collated from top corporations in India supporting cause-related B2B marketing programs. Sponsoring organisations and NPO dyads (i.e. survey both) filled out an email survey on 264 cause-related B2B marketing programs.

The study establishes that the combination of technological, organisational and environmental factors would lead to the adoption of Digital B2B platforms in managing cause-related B2B marketing programs. The study identifies six combinations of these factors for adopting Digital B2B platforms within and across sponsoring organisations and NPOs.

The study findings would aid cause-related B2B marketers in developing Digital B2B platforms’ capabilities by understanding the different combinations of factors driving adoption. Digital B2B platforms’ capabilities can improve market performance if developed as core competencies.

The study findings would enable improvements in the implementation and performance of cause-related B2B marketing programs. Better management of cause-related B2B marketing programs would help increase beneficiary coverage and the realisation of societal goals.

To the author’s knowledge, this is the first study to apply the TOE framework in conjunction with complexity theory to explain the diffusion of adoption of Digital B2B platforms for managing cause-related B2B marketing programs.

This study expands the performance management literature by developing a strategy map and balanced scorecard (BSC) for a large performing arts theater (PAT).

First, interviews with significant stakeholders identify key success factors (KSFs). Next, a survey is administered, and a structural model is employed to determine the importance of each KSF and their interdependent causal relationships within the PAT. Each KSF's controllability and room for improvement are also measured to facilitate implementation strategies.

The results reveal that the Financial Perspective plays a critical role in the PAT's success, while significant changes can be enacted by focusing on the Internal Processes Perspective. Regarding the individual KSF, the following emerge as the most critical: excellent reputation, attendance growth, increasing sponsorship and donation, and supporting the local arts community; however, PAT managers will have to be creative to enact change through these KSF as some are difficult to control or have little perceived room for improvement.

The data were collected prior to, or at the beginning of the coronavirus disease 2019 (COVID-19) pandemic. Post-pandemic priorities for the organization may have changed.

By highlighting the relationships between different KSFs, this study provides PAT managers with a frame of reference for developing their BSC and performance metrics. It also offers PAT's managers a structured and adaptable approach for prioritizing their strategic choices and developing implementation plans for improved outcomes.

This study exemplifies the need for applied BSC studies in various sectors, including nonprofit organizations. Specifically, this study extends the performance management literature by providing an example of a large PAT's performance measures, the inter-relationships among KSF and the resulting strategy map. The results are significant because arts management is a unique discipline based upon a specific body of knowledge (Weinstein and Bukovinsky, 2009).

Although Mitchell et al. (1997) recognize salience attributes as variables, the salience framework based on a dichotomous representation of salience attributes does not explain why, in some instances, a latent stakeholder is assigned more salience than a definitive stakeholder. This paper explains this riddle by bringing the debate to the organizational population level and suggests a new perspective for understanding the process of stakeholder identification and prioritization.

The authors compare two organizational populations, i.e. “for-profit and not-for-profit” which are distinguishable from one another based on the dominant institutional logic that each endorses. The authors, therefore, mobilize the institutional theory and bring the debate of the stakeholder salience to the organizational population level.

The authors propose that members of an organizational population endorsing similar institutional logic develop salience attributes of similar potential values, which are radically different from those of the members of other organizational populations; these potential values act as precursors that determine the perceived values of salience attributes for a manager; and dominant and recessive salience attributes work, at the organizational population level, to determine stakeholder prioritization.

The original model of Mitchell et al. (1997) has been cited more than 9,000 times, but the process of stakeholder evaluation remains a black box (Bundy et al., 2013; Tashman and Raelin, 2013). This paper contributes to the debate and suggests a change in the level of analysis (to the organizational population) and a focus on the institutional logic perspective.

Each stage in disaster management faces different challenges concerning information gathering, sharing, interpretation and dissemination. However, a comprehensive understanding of different information and communication technology (ICT) systems utilised for humanitarian disaster management is limited. Therefore, the paper follows a systems thinking approach to examine ten major man-made and/or natural disasters to comprehend the influence of ICT systems on humanitarian relief operations.

A longitudinal, multi-case study captures the use of ICT tools, stakeholders involvement, disaster stages and zones of operations for relief operations over the past two decades. A systems thinking approach is utilised to draw several inferences and develop frameworks.

Multiple ICT tools such as geographic information systems, online webpages/search engines, social media, unmanned aerial vehicles/robots and artificial intelligence are used for rapid disaster response and mitigation. Speed and coordination of relief operations have significantly increased in recent years due to the increased use of ICT systems.

Secondary data on the past ten disasters is utilised to draw inferences. The developed ICT-driven model must be validated during upcoming humanitarian relief operations.

A holistic understanding of a complex inter-relationship between influential variables (stakeholders, disaster stages, zones of operation, ICT systems) is beneficial for effectively managing humanitarian disasters.

Broadly classifying the ICT systems into surveillance, decision support and broadcasting systems, a novel ICT-enabled model for humanitarian relief operations is developed.

The purpose of this paper is to distinguish and describe knowledge management (KM) technologies according to their support for strategy.

This study employed an ontology development method to describe the relations between technology, KM and strategy, and to categorize available KM technologies according to those relations. Ontologies are formal specifications of concepts in a domain and their inter‐relationships, and can be used to facilitate common understanding and knowledge sharing. The study focused particularly on two sub‐domains of the KM field: KM strategies and KM technologies.

”KM strategy” has three meanings in the literature: approach to KM, knowledge strategy, and KM implementation strategy. Also, KM technologies support strategy via KM initiatives based on particular knowledge strategies and approaches to KM. The study distinguishes three types of KM technologies: component technologies, KM applications, and business applications. They all can be described in terms of ”creation” and ”transfer” knowledge strategies, and ”personalization” and ”codification” approaches to KM.

The resulting framework suggests that KM technologies can be analyzed better in the context of KM initiatives, instead of the usual approach associating them with knowledge processes. KM initiatives provide the background and contextual elements necessary to explain technology adoption and use.

The framework indicates three alternative modes for organizational adoption of KM technologies: custom development of KM systems from available component technologies; purchase of KM‐specific applications; or purchase of business‐driven applications that embed KM functionality. It also lists adequate technologies and provides criteria for selection in any of the cases.

Among the many studies analyzing the role of technology in KM, an association with strategy has been missing. This paper contributes to filling this gap, integrating diverse contributions via a clearer definition of concepts and a visual representation of their relationships. This use of ontologies as a method, instead of an artifact, is also uncommon in the literature.

The purpose of this paper is to examine charity regulatory systems, including accounting standard setting, across five jurisdictions in varying stages of adoption of International Financial Reporting Standards, and identifies the challenges of this process.

Using a regulatory space approach, this paper relies on publicly available archival evidence from charity regulators and accounting standard setters in five common‐law jurisdictions in advanced capitalist economies, all with vibrant charity sectors: the UK, the USA, Canada, Australia and New Zealand.

The study reveals the importance of co‐operative interdependence and dialogue between charity regulators and accounting standard setters, indicating that jurisdictions with such inter‐relationships will better manage the transition to IFRS. It also highlights the need for those jurisdictions with not‐for‐profit or charity‐specific accounting standards to re‐configure those provisions as IFRSs are adopted.

The study is limited to five jurisdictions, concentrating specifically on key charity regulators and accounting standard setters. Future research could widen the scope to other jurisdictions, or track changes in the jurisdictions longitudinally.

This paper provides a timely international perspective of charity regulation and accounting developments for regulators, accounting standard setters and charities, specifically of regulatory responses to IFRS adoption.

The paper contributes fresh insights into the dynamics of charity accounting regulation in an international context by using regulatory space as an organising framework. While accounting regulation literature provides a rich interpretation of regulatory issues within the accounting arena, little attention has been paid to charity accounting regulation.

This investigation into consumer goods manufacturing companies in Vietnam seeks to discern if such constructs as corporate social responsibility (CSR) and ethics act as antecedents for brand performance with the mediating role of integrated performance measures.

A total of 387 responses reverted from self‐administered structured questionnaires despatched to 1,452 middle level managers were dissected via ANOVAs and structural equation modelling (SEM).

From the findings emerged the interconnections between ethics of justice and legal CSR/economic CSR. Ethics of care, on the other hand, tends to nourish ethical CSR, which in turn positively impact performance measurement integratedness. The findings also paved the path from performance measurement integratedness to high brand performance.

From the results of the study, the insight into the interconnection pattern of brand performance and its antecedents highlights the magnitude of CSR and ethics training program as well as the adoption of integrated performance metrics in optimizing brand performance in consumer goods manufacturers in the Vietnamese market.

Over the last decade, temporary supply chains (TSCs) have become a well-recognized logistics model. In TSCs, supply chain members are organized for an ad hoc project; they pool resources in order to make the project successful. Although it might be perceived that TSCs are unstable due to their temporary nature, this paper aims to discuss how TSCs can be managed so as to be both stable and agile, while achieving the stated objectives; since the stability-agility context could be really challenging in humanitarian and peacekeeping supply chains, this is the one that has been selected.

The authors reviewed the literature, research reports and electronic documents on humanitarian and peacekeeping supply chains, to understand the main challenges in terms of managerial and social impacts of logistical operations in a disaster context.

The disaster context is very peculiar, since it requires tremendous agility when a natural or man-made catastrophe hits, so that as many lives as possible can be saved and that the situation could get back rapidly to a relatively normal level. The paper shows that TSCs require an advanced level of time and organizational stability of the human and material resources involved in order to be highly flexible. In other words, an efficient TSC relies on “anticipated responsiveness”, a major managerial challenge in the years to come.

The paper clarifies the management of humanitarian and peacekeeping supply chains and identifies the importance of anticipation capability to improve logistical responsiveness.