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Several nonprofit associations have implemented assessment and certification programs intending to produce institutional improvement for member organizations. Using the Technology Acceptance Model (TAM) as a foundation, this study develops and tests an extension of TAM with organizations that chose to participate in one such program, (the Louisiana Standards for Excellence organizational assessment), and with those that did not. The results of this quantitative study largely validate TAM and indicate that dimensions such as usefulness, access barriers related to resources, attitudes, executive director pro-activity and behavioral intent all influence the decision to pursue voluntary certification. These findings advance current theory and contribute to the foundation for future research aimed at understanding user-adoption behavior in a general sense, and more specifically, in the nonprofit sector.

The purpose of this paper is to test the association between various stakeholder groups and whether nonprofit organizations (NPOs) have obtained accountability accreditation. In particular, the study intends to answer the following research questions: Does the governance of an NPO have any impact on the likelihood that the organization obtains certification? Does an NPO’s investment in executives affect certification efforts? Does employing a professional fundraiser play a significant role in whether an organization seeks accreditation? and Are certification efforts influenced by the relative sophistication of donors of the NPO?

Data were analyzed by examining information provided in the Internal Revenue Service revised Form 990, Part VI specifically from organizations holding the Standards for Excellence® (SFX) certification. This study uses a size- and sector-matched sample of 228 NPOs (half of which with the SFX certification and half without) to examine the association between accountability and governance in NPOs in both univariate and multivariate contexts.

The findings of this study indicate that organizations with strong internal governance (indicated by their answers to the governance-related questions in Form 990) are more likely to have obtained certification when compared to a group of nonprofits that did not receive the certification. In addition, nonprofits that invest more in their executives are more likely to receive SFX certification. Interestingly, external stakeholders (donors making restricted gifts, and professional fundraisers) are not associated with the likelihood of holding the SFX certification.

Even though the study has attempted to control for factors that may have contributed to the findings (e.g. a size- and sector-matched peer for each NPO that secures the SFX seal in the final sample), it is not feasible to perfectly tease out all alternative explanations for the findings. Endogeneity issues may still be present given that the sample and comparison groups possess significantly different governance characteristics (i.e. governance scores, board independence, investments on executives).

The positive association between organization governance and investment in executives and the NPO’s certification credentials implies that certification may be used by these certified organizations as a signaling mechanism for strong governance. This would be consistent with the positive stakeholders’ reactions to NPOs’ accountability certifications that have been documented by Feng et al. (2016). The findings should help NPO board and staff members, researchers, and regulators to further understand the association between stakeholder groups and whether NPOs have obtained accreditation.

A thorough search of the relevant literature suggests that this study is the first one to link the association between stakeholder influence (proxied by the NPO’s governance strength, investments in executives, employing a professional fundraiser and donor sophistication) and an NPO’s decision to seek accountability accreditation. The findings should provide insights to stakeholders and researchers interested in examining the value of third-party accountability certifications and signaling mechanisms in NPOs and inform regulators regarding significant stakeholder influence on NPOs’ accreditation decision-making process. The results of this study also add to the body of literature on certification programs for NPOs.

This paper aims to untangle the underlying mechanisms through which reputational signals promote stakeholders' intentions to donate in nonprofit organizations via stakeholder trust.

The authors apply a moderated mediation model using an experimental design with N = 248 business and public management students of France.

The results indicate that both a formal reputational signal (third-party certificate) and an informal reputational signal (self-proclaiming to be social entrepreneurial) affect stakeholder trust and intentions to donate. Stakeholder trust partially mediated the relationship between the formal signal and intentions to donate, and the mediation effect was stronger when an informal signal was present (vs. not present).

Trust is central to the exchange of nonprofit organizations and their external stakeholders. To enhance trust and supportive behavior toward nonprofit organizations, these organizations may consider using formal and informal reputational signaling within their marketing strategies.

This research highlights the pivotal role of formal and informal reputational signals for the enhancing stakeholders' trust and donation behavior in a nonprofit context.

This study aims to investigate the complex relationship between corporate–nonprofit partnership characteristics (type, duration and source of communication); attitude toward the corporation (pretest and posttest); partnership evaluation; and stakeholders' willingness to engage in anti-corporate behaviors when a corporation behaves irresponsibly and negatively impacts an individual's community. The three partnership characteristics are evaluated, individually and collectively, to discern which, if any, characteristics protect or buffer a corporation from stakeholders' engagement in negative communication behaviors when controlling for how stakeholders evaluate the partnership and the corporation.

The study used an online experiment with 970 participants who were randomly assigned to a 2 × 2 × 3 × 2 factorial design.

Contrary to some previous research findings, this study found that individuals who evaluate either the corporation or the partnership favorably are more likely to engage in anti-corporate behaviors. Neither the partnership type nor communication source provides a buffering effect. The only partnership characteristic to generate a buffering effect was duration and that only occurred if the partnership lasted three years. This study concludes that when corporate social responsibility (CSR) and corporate social irresponsibility (CSI) co-occur, an amplification rather than mollifies stakeholders' willingness to enact anti-corporate communication behaviors in instances of CSI.

This study advances scholarly understanding of CSR and CSI as in-tandem concepts and practices. The findings challenge previous claims that corporate–nonprofit partnerships can buffer corporations from negative events. In contrast, we find that partnerships are limited in their ability to reduce stakeholders' willingness to engage in anti-corporate behaviors in instances of CSR. It also answers calls that CSR research should use non-fictitious companies to increase ecological validity of the study design.

The purpose of this paper is to undertake a comparative case study (Stake, 2006) of two multi-stakeholder initiatives (MSIs) building resilient water systems to address how they communicatively frame and manage key tensions. “Glacier” is the North American convener of an MSI focused on developing reliable and measurable standards of water stewardship in catchment areas around the world. “Delta” convenes a MSI centered on the water economy, with the goal to connect and help diverse organizations around “the business of water.”

Qualitative data were analyzed using Tracy’s (2013) pragmatic-iterative method, which envisions ongoing cycles of theme generation and refinement, and draws on both induction and deduction to identity and sort themes. The “reflexive circular process” it involves helped trace how tensional poles were framed and managed.

For Glacier, the key tensions were: creating new and distinct standards while reiterating extant measures; collective decision making although privileging corporate interests; and fixed impact performance that is nevertheless fluid. Delta also displayed three tensions: focus on the ecological issue connecting the MSI or partner benefits; broader ethics of water stewardship vis-à-vis local considerations; and avowing a bipartisan agenda although politics remained central to its everyday work.

The paper underlines how communicative framing and management of tensions are key to developing resilience for socioecological systems. It highlights how traditional organizational boundaries and collectives are disrupted in seeking resource system resilience, and suggests that texts and conversations might emphasize tensions differently.

First, MSI conveners and members working for resource system resilience should use visioning exercises to see how tensional poles might be dialectical, rather than focus on stark differences. Second, ongoing dialogue and evaluation can help trace alternative tension frames. Third, since context and MSI purpose matter in framing tensions, practitioners should be careful while transferring lessons learned across MSIs.

This paper contributes to resilience scholarship by underlining how the communicative management of tensions is vital to developing adaptive complexity and learning capabilities within broader socioecological systems – especially with MSIs working on complex wicked problems.

This study aims to stimulate scholarly attention and practical application pertaining to individuals recognized as “Docs.” Through conducting a comprehensive analysis and acquiring a profound understanding of its many connotations, the objective is to shift attitudes and approaches concerning those who are seen to possess knowledge and value within society.

For this study, culturally relevant pedagogies were used as theoretical frameworks in addition to Sankofa and concept explication being used as methodologies.

The authors identified three themes: (1) honorary cultural practice-community nomination of “professahs” and “docs,” (2) (Black) robinhoods – cultural signifiers of distinction and relatability and (3) docs as catalysts – elevating community via consciousness, trust and mentorship as significant understandings of this distinction.

The study emphasizes the importance of “Docs” in both academic and social contexts. The role of “Docs” serves to alleviate potential conflicts of being a Black intellectual. This study further reveals the ways in which Docs align with, promote or possibly undermine established frameworks of thought. Finally, this study provides institutions with opportunities to consider strategies for the utilization, recognition and integration of individuals who are frequently overlooked or undervalued.

This study aims to investigate the effect of assurance provider types on the independent assurance statement quality of Asian companies' sustainability report (SR) and examine environmental risk’s role as a moderating variable.

This study analyzes large Asian companies' stand-alone SR using moderated regression analysis to test hypotheses. Textual analysis is conducted to identify environmental risk disclosures.

This study shows that accounting assurance providers affect independent assurance statement quality in terms of compliance with assurance statement elements, while nonaccounting assurance providers can better accommodate environmental risk information required by the intended users.

This study has several limitations. The research focuses on assurance statements and stand-alone SR of large companies in Asia; therefore, future research could examine similar analyses using integrated reports from Asia to investigate whether the results will differ. Additionally, this study does not divide assurance providers into Big-N and non-Big-N; thereby, it can be extended in future research.

Assurance providers need to consider environmental risk as a critical issue for the intended users to issue a high-quality independent assurance statement.

Assurance statements issued by assurance providers increase public confidence in the reliability of the information contained in the SR. Therefore, regulators are expected to immediately set mandatory standards for sustainability assurance practices.

This study proves that accounting assurance providers can improve assurance statement quality. The variable environmental risk is also proven to be a pure moderator in negatively interacting the effect of assurance provider types on independent assurance statement quality.

The purpose of this paper is to explore the sharing of sustainability and social responsibility-centric values along the export-oriented organic dry food supply chain (ODFSC) using an institutional lens.

To understand the perceptions of the shared ethos of the organic food industry along the entire supply chain, the research employed a multi-tier qualitative approach using semi-structured interviews and observations. The study focussed on supply chain actors including farmers and traders from the Indian sub-continent, and traders and retailers based in Europe and North America.

Isomorphism, brought about by the vertical channelling of consumer preferences and values resulted in a higher degree of responsibility within the industry. The responsibility-centric ethos of the supply chain affected the responsibility-orientation of the supply chain actors and their operations.

The research focused mainly on the ODFSC actors in Kerala, a state in India, and this focus of the research could be a significant limitation in generalizing the findings to the rest of the emerging economy context because of cultural and educational differences.

Literature lacks in the studies of sharing of responsibility-centric values in supply chains through an institutional lens and this investigation contributes to the scant literature on isomorphism, shared values and responsible supply chain management.

Universal Public Purchasing Certification Council (UPPCC) is an independent nonprofit entity formed to govern and administer the Certified Public Purchasing Officers (CPPO) and Certified Professional Public Buyers (CPPB) certification programs. Periodically, UPPCC performs a job analysis study to ensure that the certification exams are aligned with the skills, knowledge, and abilities needed for successful job performance in public procurement. This article provides a brief summary of the 2007 job analysis study.