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Article
Publication date: 4 December 2023

Cari Burke-Kolehmainen and Melissa Intindola

Within the context of the nonprofit resiliency framework, the authors use nonprofit functional expenses and contribution revenue to explore how the COVID-19 pandemic affected the…

Abstract

Purpose

Within the context of the nonprofit resiliency framework, the authors use nonprofit functional expenses and contribution revenue to explore how the COVID-19 pandemic affected the ability of nonprofits in different subsectors to carry out their mission, as well as their ability to “pivot” fundraising strategies to integrate social media and digital engagement.

Design/methodology/approach

The authors use IRS form 990 return data for organizations with a year-end return that includes at least six months of COVID-19 impact (“Wave 1 Effects” period) and also have a prior-year return (“Business as Usual” period). The authors use Wilcoxon signed rank tests to examine whether there are differences in our variables of interest between the two periods.

Findings

While the majority of nonprofits in most subsectors experienced a significant decrease in program spending, fundraising spending and fundraising efficiency ratios between the two time periods, the authors found variation in the change in contribution revenue and fundraising ratio between the two periods between subsectors. The authors also find that the percentage of nonprofits able to “pivot” their fundraising strategies varies by subsector between 13.33 and 31.23%.

Originality/value

This paper provides new information regarding the pandemic's initial effect on nonprofit program and fundraising spending, the related contribution revenue and the ability of nonprofits to “pivot” fundraising to remote strategies. The authors propose a more robust fundraising efficiency measure and a new measure indicating a nonprofit's “ability to pivot” their fundraising strategy. The authors encourage future researchers to conduct further longitudinal studies to understand how these effects may continue or change.

Details

American Journal of Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1935-5181

Keywords

Article
Publication date: 14 February 2023

Syed Tariq, Muhammad Adeel Zaffar, Yasir Riaz and Muhammad Naiman Jalil

Emergency health and humanitarian nonprofits work under volatile circumstances that strain nonprofits' financial resources. This study investigates the impact of revenue…

Abstract

Purpose

Emergency health and humanitarian nonprofits work under volatile circumstances that strain nonprofits' financial resources. This study investigates the impact of revenue composition on the financial health of these nonprofits and the impact of financial health on the likelihood of financial distress.

Design/methodology/approach

A sample of 11,335 emergency nonprofits from 2003 to 2020 was obtained through form 990 data and studied through a difference generalized method of moments (GMM) approach for the impact of revenue composition on financial health. The impact of financial health on financial distress was studied through panel logistics regression.

Findings

Revenue diversification adversely affects the financial health of nonprofit emergency health and humanitarian organizations contrary to the implications of modern portfolio theory. The financial health of nonprofit emergency health and humanitarian organizations is persistent through the significant positive effect of lags in most cases.

Originality/value

The emergency health subsector of nonprofits was studied separately due to the unique nature of the sectors' operations and operating environment. The impact of revenue composition was investigated on key dimensions of financial health. Omitted variable bias, simultaneity and dynamic endogeneity were handled through difference GMM.

Details

Journal of Economic and Administrative Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1026-4116

Keywords

Article
Publication date: 20 October 2023

Sebastián Javier García-Dastugue and Horacio E. Rousseau

Managerial “awareness” of supply chain management (SCM) principles is a key antecedent of SCM adoption. However, supply chain awareness (SCA) provides fertile ground for further…

Abstract

Purpose

Managerial “awareness” of supply chain management (SCM) principles is a key antecedent of SCM adoption. However, supply chain awareness (SCA) provides fertile ground for further development. The authors combine extant research with the attention-based view of the firm to further develop SCA and theorize about its effect in an understudied context.

Design/methodology/approach

The authors combine SCA with supply chain orientation, of which awareness is central. The authors combine qualitative and archival data for a 10-year period to test SCA in nonprofits. SCA was measured unobtrusively to avoid respondent bias; then, the authors explore how SCA relates to revenue generation from services provided.

Findings

SCA correlates positively with revenue generation. Drawing on a contingency perspective, the authors test two moderators relevant to nonprofits. The positive effect of SCA on revenue is stronger for nonprofits collocated in cities with corporate headquarters but weaker for those with larger boards.

Research limitations/implications

The study further advances the notion of awareness for studying SCM phenomena and provides evidence of its relevance in the unexamined context of human services nonprofit organizations (NPOs). This work has implications for how attention to SCM principles shapes organizational outcomes, the factors that moderate these relationships and the importance of unobtrusively measuring awareness in SCM research. The authors used WayBack Machine to harvest websites. However, the quality and depth of text obtained prior to 2008 were lower than those of later years. Additionally, archival data for NPOs are limited.

Practical implications

Findings inform about the fit between nonprofit resources, type of board and fit with how to fund operations. This research provides an alternative way for policy makers to assess NPO capacity by focusing on the fundamental SCM concepts.

Social implications

The authors contribute to the dialogue about NPOs developing financial independence through revenue generation from services sold to end customers.

Originality/value

NPOs are seldom studied in SCM. This is an attempt to study NPOs by combining qualitative and quantitative data.

Details

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

Keywords

Article
Publication date: 26 February 2024

Jianping Hu, Xinjiang Ye and Shengyu Gu

The study advances an enhanced model encompassing psychological involvement, denoted as the psychological continuum model (PCM) and perceived customer service quality as…

Abstract

Purpose

The study advances an enhanced model encompassing psychological involvement, denoted as the psychological continuum model (PCM) and perceived customer service quality as intermediaries in the association between subjective customer knowledge (SCK) and behavioral loyalty. The purpose of this study is to assess the mediating role of psychological engagement and consumers' perceived service quality in the relationship between SCK and behavioral loyalty among members of nonprofit sports service organizations. Additionally, the study aims to examine the impact of membership duration on the relationship between consumer knowledge and behavioral loyalty.

Design/methodology/approach

The study used a quantitative research design, and primary data were collected through a structured questionnaire from 527 members of nonprofit Chinese sports clubs who were selected using a simple random sampling technique. A 5-point Likert scale questionnaire was developed to measure all constructs in the intended research model. The suitability of the measurement model was analyzed by performing confirmatory factor analysis (CFA). Structural equation modeling (SEM) was used to analyze the data using AMOS-24.

Findings

The results of the overall direct effect indicate a significant influence of subjective knowledge on perceived service quality, perceived service quality significantly and positively influences psychological engagement; psychological engagement was found to be an important predictor of consumer behavioral loyalty.

Originality/value

The results offer information for nonprofit sports club (NPSC) managers who seek to increase the attractiveness and retention of their clubs' members by establishing the importance of subjective consumer knowledge.

Details

Asia Pacific Journal of Marketing and Logistics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-5855

Keywords

Article
Publication date: 23 February 2024

Inbar Livnat and Michal Almog-Bar

This article asks how gender, ethnicity and other identities intersect and shape the employment experiences of social workers. During recent decades, governments have contracted…

Abstract

Purpose

This article asks how gender, ethnicity and other identities intersect and shape the employment experiences of social workers. During recent decades, governments have contracted social care to for-profit and nonprofit organizations (NPOs) globally as a part of the adaption of the neoliberal approach. Most employees in these organizations are women. However, there is a lack of knowledge about women working in social service NPOs and their unique working environments.

Design/methodology/approach

This article explores the experiences of women employed as social workers in social care NPOs in Israel regarding intersectionality. 27 in-depth interviews were conducted with women social workers working in social service NPOs. Participants reflected diversity in ethnicity, religion and full-time and part-time jobs. Thematic analysis was used.

Findings

The findings shed light on: (1) the contradiction social workers experienced between the stated values of the social care NPO and those values’ conduct, (2) intersectional discrimination among social workers from vulnerable populations and (3) the lack of gender-aware policies.

Social implications

The need to raise awareness of the social care sector and governments to those contradictions and to promote diversity through gender-aware policies and practices.

Originality/value

The article suggests a conceptualization describing gender employment contradictions in social care NPOs, discusses how the angle of intersectionality expands the understanding of the complexities and pressures exerted on social workers from minority groups and emphasizes the need for social care NPOs to acknowledge and deal with these contradictions.

Details

International Journal of Sociology and Social Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 20 September 2023

Guillaume Plaisance

In the face of crises, nonprofit organizations (NPOs) have focused on their financial viability but there are other operational aspects to consider (e.g. activity or volunteer…

Abstract

Purpose

In the face of crises, nonprofit organizations (NPOs) have focused on their financial viability but there are other operational aspects to consider (e.g. activity or volunteer involvement). This study aims to investigate whether governance changes made by NPOs in times of crisis have enhanced organizational viability in a broader sense.

Design/methodology/approach

Through community-engaged research, the link between governance changes and organizational viability is examined. This study is based on a survey of 10,926 French NPOs and the conceptual framework of societal orientation.

Findings

They show that changing governance in the midst of a crisis can protect organizational viability, if the beneficiaries and members remain the core of the strategic target and if the content of volunteering remains stable.

Research limitations/implications

This study, therefore, calls for a better study of the risks of governance changes for internal stakeholders, both at the level of scholars and within the organizations themselves. The results extend recent works on governance change and highlight the relevance of societal orientation in times of crisis.

Practical implications

This study helps to counter the criticisms regularly made about governance (particularly in France) and highlights the importance of maintaining the board of directors in NPOs. It invites NPOs to make decisions that protect their values, mission and beneficiaries at all times.

Originality/value

This study focuses on societal orientation in relation to stakeholder theory, as well as the nonfinancial aspects of viability.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Open Access
Article
Publication date: 22 August 2023

Gesa Birnkraut and Marlene Eimterbäumer

The purpose of this paper is to describe a case study from the master program management in nonprofit organizations at the University of Applied Sciences in Osnabrück, Germany and…

Abstract

Purpose

The purpose of this paper is to describe a case study from the master program management in nonprofit organizations at the University of Applied Sciences in Osnabrück, Germany and show how this case of innovative teaching helps to educate responsible managers for the world of tomorrow.

Design/methodology/approach

The authors developed a model of a think tank to create a surrounding for students to learn about models and theories such as systems thinking and social innovations and work with practical instruments like the business canvas and design thinking. The objective was for the students to work on solutions for societal challenges.

Findings

The main findings were twofold: First, it is clear that the objective of the case was met. The evaluation at the end of both iterations made it clear, that the result is important for the students and something that they can embrace as their own. Second, the students show intense problems with the freedom that they get. It is very interesting how students are primed to perform in the regulation given by professors. Once these frameworks are loosened, they seem lost.

Originality/value

The value lies in the creation of a model that can be used by multiple professors in very different management studies. Through the model students can be taught to solve societal problems.

Details

Journal of Research in Innovative Teaching & Learning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2397-7604

Keywords

Article
Publication date: 22 August 2023

Wei Li, Huan Liu and Yingshi Chen

This study aims to measure social enterprises’ (SEs’) social objectives under the United Nation’s 17 Sustainable Development Goals (SDGs) framework, and explore the impact of SEs’…

Abstract

Purpose

This study aims to measure social enterprises’ (SEs’) social objectives under the United Nation’s 17 Sustainable Development Goals (SDGs) framework, and explore the impact of SEs’ social objectives on their choices of legal forms.

Design/methodology/approach

This study used semi-structured questionnaires followed up by field interviews and observations of the sampled SEs. The survey sample includes 80 participants of Social Entrepreneurs Stars Competition in Zhejiang Province of China. The authors conduct content analysis to measure the objectives of SEs. The authors also perform descriptive analysis, chi-square test and regression analysis on the data.

Findings

The findings confirm the theoretical discussions that SEs’ choices of legal forms reflect SEs’ strategies toward achieving social objectives. Similar to certain countries, some SEs in China register as nonprofit entities to concentrate on nonprofitable sustainability objectives, while others register as commercial enterprises or hybrid organizations to generate profits. However, some SEs focus on profitable non-sustainability issues and fail to prioritize social objectives over economic objectives. There are positive effects of social entrepreneurs’ background similarity and negative effects of social entrepreneurs’ educational level on their SEs’ choices to register as commercial enterprises.

Research limitations/implications

Due to the small size and nonrepresentative sample this study is based on, the findings need be further tested by a larger sample. SEs in different service domains rely on different types of financial resources (Mair et al., 2012; Doherty et al., 2014). In future research, the model can be expanded to test the effects of service domains and types of financial sources on SEs’ choices of legal forms.

Practical implications

To encourage more societal resources being allocated toward achieving the United Nations’ SDGs, policymakers and SE certification programs are recommended to explicitly incorporate sustainability objectives into the evaluation standards and supportive policies for SEs. Social entrepreneurs who aim to balance the social and economic objectives in their business are suggested to target the population with whom they share similar community background. Training or consulting programs for social entrepreneurs are suggested to provide advice tailored to their socio-economic background and personal experiences.

Originality/value

To the best of the authors’ this study is the first quantitative analysis to identify factors that associate with SEs’ choice of legal forms in China. The authors developed new instruments to measure SEs’ social objectives and service targets, access to financial resources and social entrepreneurs’ social-economic backgrounds.

Details

Journal of Entrepreneurship in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4604

Keywords

Article
Publication date: 19 April 2024

Timothy Penning

The modern corporation is evaluated by many measures that go beyond profit, which was the emphasis for years previously. Today’s corporation is weighed against expectations of…

Abstract

Purpose

The modern corporation is evaluated by many measures that go beyond profit, which was the emphasis for years previously. Today’s corporation is weighed against expectations of many stakeholders, including not just customers but employees, investors, the government and even the public at large with no discernible financial or other tie to a company. As such, corporate boards necessarily must be concerned with more than financial performance, including corporate social responsibility (CSR) and the increasing emphasis on environmental, social and governance (ESG) metrics. Given that public relations scholars and practitioners have long been concerned with stakeholder relationships, social responsibility and other non-financial indicators, it would make sense that public relations has a more obvious presence on corporate boards.

Design/methodology/approach

This study examined the 25 companies in the Fortune Modern Board 25 to determine how many board members had a background or expertise in public relations that would contribute to the leadership necessary for the concerns of the modern corporation, and whether the boards had a committee designated to public relations or related functions.

Findings

Results show that there are few corporate boards that have public relations represented prominently in either their members or committees. The same is true for executive leadership teams. Public relations or communications executives do appear to play some role in ESG, CSR and DEI reporting, but often there are staff members with those specific titles and roles.

Research limitations/implications

The study was limited to 25 corporations on a Forbes list that ranked them as best in communicating ESG, CSR and DEI. The method examined publicly available literature which was revealing to the research questions, but more could be learned by interview or survey with CCOs.

Practical implications

The study shows the current presence of public relations capacity in terms of members of corporate boards, corporate committees and among the C-suite is not significant. Also, rather than PR as a function owning modern concerns of DEI, ESG and CSR, there are professionals with specific expertise in those areas who are responsible for those corporate issues.

Social implications

Corporate social responsibility (CSR), ESG (environmental, social, governance) and DEI (diversity, equity and inclusion) have recently been stressed as important for corporations to measure and report. The role of the public relations profession in managing and/or communicating in these areas is important to consider in terms of public expectations and satisfaction of communication on these subjects.

Originality/value

This paper is unique in integrating public relations theory and practice with board theory and the current management concerns with ESG, CSR and DEI. Little if any previous research has considered which professions are in charge of communicating on these concerns.

Details

Journal of Communication Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1363-254X

Keywords

Article
Publication date: 26 March 2024

Duc-Anh Le, Chau Ngoc Dang, Long Le-Hoai and Viet Quoc Hoang

Official development assistance (ODA) education projects have played a crucial role in improving education and training fields in developing countries, but are often facing…

Abstract

Purpose

Official development assistance (ODA) education projects have played a crucial role in improving education and training fields in developing countries, but are often facing several considerable challenges (e.g. long implementation time). Thus, this study aims to identify critical success factors (CSFs) in ODA education projects and investigate the influences of CSFs on ODA project performance measured by 11 nonprofit outcomes (NPOs).

Design/methodology/approach

A comprehensive literature review and expert interviews were conducted to compile a list of 35 potential success factors for ODA education projects. Using a survey questionnaire, 143 valid responses were collected from practitioners joining ODA projects in Vietnam. Various statistical methods (e.g. mean score method, Spearman rank correlation test, analysis of variance test, factor analysis and regression analysis) were used to analyze the collected data.

Findings

This research identified seven CSFs for ODA education projects in Vietnam: comprehensive project management competency (C1), clarity and compliance in project execution (C2), transparency and committed funding (C3), external context conditions (C4), well-controlled design and project management procedures (C5), preparations in equipment and complexity insight (C6) and punctual site delivery (C7). Furthermore, the results of regression analysis indicated that comprehensive project management competency (C1) and transparency and committed funding (C3) could significantly affect various NPOs.

Originality/value

This study offers significant insights for practitioners (e.g. project managers) to improve ODA projects’ performance and effectiveness in the education and training sector of a developing country context (like Vietnam).

Details

Journal of Engineering, Design and Technology , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1726-0531

Keywords

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