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The purpose of this study is to investigate the transformational and transactional leadership styles and organizational learning at for-profit and non-profit sports organizations, and the impact of these leadership styles on enhancing organizational learning in these sports organizations.

A quantitative questionnaire survey method was adopted. The data were collected from for-profit and non-profit sports organizations in the UK.

Management by exception-active in transactional leadership and idealized leadership in transformational leadership seem to be equally important for facilitating organizational learning. The results also revealed significant differences between for-profit and non-profit sports organizations in leadership styles and organizational learning.

The generalizability of the results for different sports settings or different countries must be examined, given that only some sports organizations under the umbrellas of non-profit and for-profit sectors were used as the target population. The research is limited to the use of moderating variables, such as motivation, organizational structure, culture and innovation, that might attenuate this effect. This study contributes to the field by investigating the direct relationship between leadership styles and organizational learning in a sports setting.

The originality of this study is its advances of sports leadership research that is linking leadership styles and organizational learning in for-profit and non-profit sports organizations.

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 compare home care workers' views of their employment conditions by provider type – private for-profit vs public and non-profit – using the case study of Ireland.

An online survey was distributed to care workers (n = 350) employed by private for-profit, public and non-profit home care providers in Ireland. Returned questionnaires were analysed statistically in R using chi-squared tests to systematically compare key aspects of employment conditions.

Analysis shows that conditions are perceived to be significantly worse for those employed by private for-profit providers (and to a lesser extent non-profit organisations) compared to the public provider. There are wide disparities between public and private sector conditions in terms of contracts, pensions, unsocial hours pay and travel time allowances. The main area of convergence is in relation to employer support, where although the public sector performed better, the difference between the three provider types is smaller.

Relatively little research compares working conditions in private for-profit providers vs public and non-profit providers in Ireland and other countries. The findings can be understood in the context of marketisation reforms and may partly be explained by a lack of regulation in Ireland's home care sector and low unionisation rates amongst care workers employed by private for-profit providers.

This paper aims to examine the context and nature of marketing used by nonprofit organizations in the Czech Republic.

A number of senior self‐designated marketing managers in a wide range of non‐profit organizations in Prague were interviewed to generate a descriptive narrative of what these key persons understood marketing to be and how they devised and implemented marketing within organizational strategy.

The findings paralleled that of other research (1995‐2005) on the understanding and role of marketing within the profit sector of the Czech Republic. While marketing was identified as an interesting and powerful concept, non‐profit policy makers generally had a limited understanding of a marketing theory or of the context in which exchange transactions occurred.

This project was designed as an initial survey. The limited number of representatives interviewed and their purposeful selection from a small number of high‐profile non‐profit organizations limit the reliability of the findings and reduce the extent to which they can be generalized.

This paper provides a useful entry point for those interested in the use of marketing in the Czech Republic, a very significant transformative economy in the centre of Europe. Since one of the authors is a native Czech speaker, the paper reviews relevant marketing and non‐profit literature in Czech as well as English.

While there has been some interest in the understanding and practice of marketing in the profit sector, it is believed that this is the first paper to address the non‐profit sector – a sector that plays a very significant role within transformative economies.

Examines marketing techniques used by British non‐profit organisations. Defines public sector and voluntary sector non‐profit organisation. Outlines the difficulties encountered in defining the marketing process in non‐profit organisations compared with normal business operations. Highlights four main areas of marketing for non‐profit organisations – research, promotion, pricing and distribution. Concludes that the non‐profit sector includes a number of organisations where ownership, structure and objectives do not correspond to the traditional model of business organisations. Affirms that British authors should view these dissimilarities as an opportunity to develop the marketing concept, marketing and marketing management in a much wider context than that of business marketing.

The paper is aimed at examining the correspondence between the demand‐side and supply‐side determinants of the existence of non‐profit firms.

The case study approach is used to compare the demand‐side and supply‐side determinants for a single non‐profit organization in rural Cameroon.

It is shown that the supply‐side determinants of the examined non‐profit organization, while interrelated with the demand‐side determinants, are not reducible to these.

This finding implies the need to steer a middle course between those theoretical approaches that assume no integration between the demand‐side and supply‐side determinants, and those that assume complete integration between these.

The current non‐profit economics literature, represented by the above approaches, tends to assume away the complex interaction between the demand‐side and supply‐side rationales of non‐profit organization. The contribution of the present paper is to highlight the limitations of this assumption.

There is still no universal definition of the third sector in Europe, but it can be seen as including all types of non-governmental not-for-profit entities such as non-profit organizations, mutuals, cooperatives, social enterprises and foundations. This article attempts to make sense of the current shifting conceptualization of the third sector in Europe. It is based on short country summaries of the images and concepts of the third sector in 13 European countries by EMES Network’s members, first presented in 2008 (Defourny and Pestoff, 2008; nine of them were recently revised and are found in the appendix to this article.). The perception and development of the third sector in Europe is closely related to the other major social governance institutions/mechanisms, like the market, state and community and through the third sector’s interaction with them. Moreover, many third sector organizations (TSOs) overlap with these other social institutions, resulting in varying degrees of hybridity and internal tensions experienced by them. TSOs can generate resources from their activities on the market, by providing services in partnership with the state and/or by promoting the interests of a given community or group. The country overviews document a growing professionalization of TSOs in most countries and a growing dependency of public funds to provide services. This has important theoretical and practical implications for orienting the articles included in this book. Thus, it can provide a key for better understanding the discussion and analysis in the remainder of this volume.

The COVID-19 global pandemic has caused significant disruptions to the non-profit sector, highlighting the issues that the narrowly focused, traditional conception of governance fails to address. The purpose of this paper is to propose a contingency-based framework with its theoretical underpinnings in the existing literature, in order to support future empirical research on non-profit governance and accountability practices.

From a theoretical perspective, this paper synthesizes relevant existing literature and proposes a contingency-based accountability and governance framework in the non-profit sector. This paper draws on Ostrower and Stone’s (2010) contingency-based framework on boards and Hyndman and McDonnell’s (2009) conception of governance systems. This paper engages with the New Zealand and Australia context while reviewing relevant literature and relevant regulations.

The global pandemic has caused severe worldwide disruptions both socially and economically. There have been dramatic changes to the ways in which non-profit organisations (NPOs) operate. There is an urgent need to understand how such changes in the external environment impact on NPOs’ governance and accountability practices. In this context, the contingency-based accountability and governance framework proposed in this paper has important implications for non-profit research, while opening up an avenue for future research in this field.

This paper does not involve empirical analysis.

This paper contributes by facilitating better understanding on how external contingencies like the COVID-19 global pandemic affect the external and internal environment of an NPO, how they impact on stakeholders and their interplay with an NPO’s governance and accountability systems. It also suggests that regulators of the non-profit sector, umbrella support organisations, and funders proactively encourage and guide NPOs to embrace a wider scope of governance and strengthen the level of governance in the sector.

This paper contributes to the literature by proposing a contingency-based accountability and governance framework in the non-profit sector to support future research in this field. It also sheds light on competing theoretical debates relating to the conceptualisation and operationalization of accountability and governance.

The purpose of this paper is to discuss the emergence of social enterprise in Japan by looking at the predominant types of social enterprise in the country, their industries and target groups, their challenges and strength.

The paper adopts an analytical approach, building on previous work; it is grounded on the social construction theory, which has the advantage of apprehending social phenomena from different viewpoints.

The study identifies three different conceptual approaches to explain the emergence of social enterprise in Japan. It then demonstrates that there exists a link between the approaches identified and the emerging social enterprise types in the country. Furthermore, it discusses the strategies used by those emerging social enterprise types in choosing their particular legal forms (in the absence of a specific legal form for social enterprise in Japan) and shows how this choice is normally determined by the constraints associated with those organisational forms. From this perspective, the paper outlines the major contemporary issues affecting social enterprises in Japan and focuses on two key challenges: the systems of regulation and the financial viability. In discussing the financial challenge it presents the dual attitude of the Japanese government towards the development of the social enterprise sector.

This paper builds up the theoretical foundations for the understanding of the social enterprise sector in Japan and it will stimulate further researches on the future development of the sector.

Within the accounting discipline and its literature, attention to the role of social and non-profit organizations has been growing, particularly with respect to issues of accountability and social accounting. In response, the aim of this introductory article is to present the background for the book by highlighting (i) the relevance and rise of the non-profit sector worldwide, (ii) the limitations of the conventional accounting framework when applied/transposed to NPOs and (iii) the ‘social accounting project’ for NPOs. The article presents analysis and critique based on a literature review of the accountability framework for NPOs. After presenting key worldwide statistics regarding the growing non-profit sector, the article points out the skepticism regarding the adoption of traditional accounting principles and frameworks for NPOs. The article offers both an examination of how to improve the accounting system for NPOs and a discussion of the benefits emerging from the social and environmental accounting and reporting models. ‘The social accounting project’ for NPOs is presented as a pathway towards these innovative practices increasing organizational transparency. This article and the book overall provide new contributions to the research literature, fostering synergies among financial accounting and social accounting scholars engaging with the NPO subject area. Moreover it brings together studies from a range of disciplines, such as financial accounting, social accounting, economics, management, and third-sector studies. This cross-disciplinary approach offers a major contribution to our developing knowledge in this field.