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1 – 10 of over 7000The motivation behind this research is to remedy a gap in the literature on the role of branding within small to medium‐sized not‐for‐profit organisations that are not part of the…
Abstract
Purpose
The motivation behind this research is to remedy a gap in the literature on the role of branding within small to medium‐sized not‐for‐profit organisations that are not part of the charity or voluntary sector.
Design/methodology/approach
To understand the role precisely, a qualitative study based on in‐depth interviews with not‐for‐profit small to medium‐sized enterprises (SMEs) was undertaken. The study identifies how these organisations develop their brands and the role that branding plays within such organisations. Two new models are presented to visually demonstrate the processes – a brand development matrix as a guide to the brand development decision process, and a focal model for the role of branding within not‐for‐profit SMEs.
Findings
Significantly, the study finds that employees play an important role as “ambassadors” of the brand. Forging links and working in partnerships were found to be exceptionally valuable in helping the organisations establish “a name” as well as raising awareness. Consequently, associations linked to the brand come from interactions that customers and other stakeholders have had with employees.
Research limitations/implications
The study was qualitative and, therefore, more subjective in nature.
Practical implications
This study sought to explore how not‐for‐profit SMEs develop their brands to begin to remedy a gap in the current literature. The objectives of the study that the researchers set out to achieve have been aided by the development of two new models. The findings show evidence of similarities between the more conventional models of branding, whilst also revealing new findings not currently in the literature.
Originality/value
The horizon for not‐for‐profit organisations is changing. This has put increasing pressure on such organisations to establish “a name” for themselves. Although a considerable amount has been published on the role of branding in large commercial organisations, the researchers believe this is the first study to explicitly explore the role of branding to not‐for‐profit SMEs (not part of the charity/voluntary sector).
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US foundations make up such a large part of the economy that they form a distinct economic sector. In the UK this is commonly referred to as the third sector. The first and second…
Abstract
Purpose
US foundations make up such a large part of the economy that they form a distinct economic sector. In the UK this is commonly referred to as the third sector. The first and second sectors are private business and the government itself. In the United States, the third sector controls over $3 trillion and enjoys exceptional liquidity. This article aims to provide a blueprint for a highly productive engagement of foundations and banks to harness these assets for the benefit of not‐for‐profit organizations, the depositing foundations, and the banks themselves
Design/methodology/approach
The paper explains how these third sector enterprises., intent on being helpful, are so befuddled structurally that they have failed to do what any person would do with similar liquid assets, It then supplies an organizational and marketing methodology for harnessing some of those assets to the benefit of the respective missions of foundations, not‐for‐profit organizations, and for‐profit banking companies.
Findings
A modest reorganization of existing bank and philanthropic structures will open the door to harmonious engagements between foundations and banks for their mutual benefit and for the benefit of their clients and beneficiaries.
Originality/value
The findings herein are a novel utility which comes into being through the innovative engagement of foundations, not‐for‐profit organizations, and banking companies that want to enjoy low risk, high reward expansion of both deposits and assets.
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In many countries, governmental organizations decentralized their organization structures, leading to an increased relevance of performance information. This paper identifies two…
Abstract
In many countries, governmental organizations decentralized their organization structures, leading to an increased relevance of performance information. This paper identifies two approaches to measure performance in the not‐for‐profit sector: an output‐focused and a throughput‐focused approach. Furthermore, the paper sets a contingency framework concerning the applicability of these two approaches. The two most important contingent variables, i.e., whether output can be identified and whether activities are repetitive, determine the possibilities to apply the two approaches. If it is possible to apply both approaches, the ambiguity of organizational objectives, the hierarchical position of information users and the relevance of efficiency and quality are additional contingent variables that influence the approach to assess performance. Finally, the paper identifies how the approach to measure performance relates to management control types. If none of the two approaches is applicable, the organization has to rely on a management control type without an explicit system to measure performance, i.e., political or judgmental control. Routine or trial‐and‐error control fit with both approaches to measure performance. Expert and intuitive control are control types that rely on output‐based approaches to measure performance.
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Benjamin Hopkins and David Dowell
A substantial amount of previous literature has investigated recruitment and retention of workers in paid jobs in the for-profit sector. Additionally, some of this work has…
Abstract
Purpose
A substantial amount of previous literature has investigated recruitment and retention of workers in paid jobs in the for-profit sector. Additionally, some of this work has developed differentiated recruitment and retention strategies for different groups of workers based upon their age. However, in the voluntary sector, potential for this type of tailoring remains an under-researched area.
Design/methodology/approach
The authors analyse data from a national survey from the United Kingdom (UK) (n = 16,966) using Analysis of variance (ANOVA) and chi-square to investigate motivations to volunteer amongst younger and older volunteers and compare these to a core age group.
Findings
The authors find differences across different age cohorts in both motivations to volunteer and also in rewards sought from volunteering. By analysing these differences, the authors then develop a framework of tailored recruitment and retention strategies to maximise the potential pool of volunteers for organisations in the not-for-profit sector, whilst also optimising rewards for those who volunteer.
Originality/value
Although recruitment and retention are both core research themes in Employee Relations, a recent special issue on the not-for-profit sector noted that these processes were under-researched outside of a for-profit setting. Literature from the fields of human resource management (HRM) and not-for-profit management is synthesised and integrated.
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Peter Murray and Leanne Carter
The purpose of the paper is to illustrate how marketing intelligence might be improved when an organisation's learning capacity is integrated and incorporated in well‐defined…
Abstract
Purpose
The purpose of the paper is to illustrate how marketing intelligence might be improved when an organisation's learning capacity is integrated and incorporated in well‐defined organisational subsystems in a not‐for‐profit context.
Design/methodology/approach
First, given that market orientation is primarily concerned with gathering and desseminating marketing intelligence, the paper discusses the theoretical contributions from the learning literature related to interpreting the environment. Second, while many good ideas exist in not‐for‐profit firms, ideas are seldom linked to competencies that must be tracked and developed in the workplace. A more systematic view towards competency creation will increase the unique skills of not‐for‐profits and most likely improve their performance. Third, communities of practice are introduced as a way for not‐for‐profit firms to maximise dramatically the complex relationships that exist between various stakeholders and possible institutional investors. A number of propositions are offered that support the need for communities of practice.
Findings
In relation to P1 and P2, the workplace of a not‐for‐profit firm needs to be transformed. Establishing a culture of learning is the first step in making this transformation. Improving and advancing a firm's individual and organisational competencies (P3) suggests that individual and team training – depending on the type of not‐for‐profit activities – is needed. In relation to P4, the authors suggest that a firm's market orientation will be significantly improved by incorporating learning systems that resemble communities of practice.
Research limitations/implications
The propositions for this paper now need to be developed into a number of research questions. This paper has not provided an empirical validation and is limited by the prepositions related to the model. Subsequent testing of the model will greatly enhance its generalised findings.
Practical implications
Actual work practices in not‐for‐profit firms will be substantially improved, if not radically transformed, through a learning organisation culture.
Originality/value
This paper is highly valuable with very little research completed to date on this topic.
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Steven Dellaportas, Jonathan Langton and Brian West
The purpose of this paper is to explore the perceptions of senior accounting officers on governance, performance and accountability issues in the charity sector.
Abstract
Purpose
The purpose of this paper is to explore the perceptions of senior accounting officers on governance, performance and accountability issues in the charity sector.
Design/methodology/approach
The empirical data presented in this paper were collected via a mail‐out survey to Chief Financial Officers (CFO) of large charity organisations in Australia.
Findings
The executives surveyed agreed that the public is entitled to receive high quality financial disclosures from charities, favouring “programme accountability”, “fiscal accountability” and “profit” as relevant performance indicators rather than cash surplus/deficit. The respondents also considered that charities warrant a dedicated accounting standard but were less enthusiastic about an independent regulator with stronger control functions.
Research limitations/implications
The data in this study report the opinions of financial executives which may not represent the view of all managing executives.
Originality/value
While governance in charities has been examined previously from an organisational or management perspective, this is one of the few papers that emphasises how members of the accounting profession view this important topic.
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Andrea M. Scheetz and Aaron B. Wilson
The purpose of this paper is to investigate whether intention to report fraud varies by organization type or fraud type. Employees who self-select into not-for-profits may be…
Abstract
Purpose
The purpose of this paper is to investigate whether intention to report fraud varies by organization type or fraud type. Employees who self-select into not-for-profits may be inherently different from employees at other organizations.
Design/methodology/approach
The authors conduct a 2 × 2 experiment in which (n=107) individuals with a bookkeeping or accounting background respond to a fraud scenario. Analysis of covariance models are used for data analysis.
Findings
The authors find evidence that not-for-profit employees are more likely to report fraud and that reporting intention does not differ significantly by fraud type.
Research limitations/implications
Limitations of this study include the simulation of a fraud through a hypothetical incident and the use of online participants.
Practical implications
This study expands the commitment literature by examining the role that commitment plays in the judgment and decision-making process of a whistleblower. Findings suggest affective commitment, which is an employee’s emotional attachment to the organization, and mediate the path between organization type and reporting intention. Affective commitment significantly predicts whistleblowing in not-for-profit organizations but not in for-profit organizations.
Originality/value
This research provides insight into how organization type influences whistleblowing intentions through constructs such as organizational commitment and public service motivation.
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This paper aims to analyse the extent to which undergraduate courses in New Zealand contain content on issues from the public and not‐for‐profit sectors, in addition to a…
Abstract
Purpose
This paper aims to analyse the extent to which undergraduate courses in New Zealand contain content on issues from the public and not‐for‐profit sectors, in addition to a for‐profit business focus.
Design/methodology/approach
The research is based on the premise that contextually‐appropriate accounting is required within the public services sphere where transactions are complex and ambiguous, have a long‐term focus, and where the government often performs a regulatory role. It is informed by a survey of educators, document reviews and semi‐structured interviews.
Findings
This research finds that profit‐oriented financial accounting education in New Zealand crowds out the teaching of public services content, especially when the same accounting concepts can be applied to all sectors. The imposition of sector‐specific accounting standards offers an opportunity to highlight public services, but its inclusion in a crowded curriculum may require coercion from the profession.
Originality/value
This paper offers a contemporary analysis of the focus of teaching in New Zealand at a time when accounting standards and auditing regulation is on the brink of change.
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Whereas previously the objectives of the corporation are seen by many as antithetical to the aims of the not‐for‐profit sector, we are now in fact seeing far greater interaction…
Abstract
Purpose
Whereas previously the objectives of the corporation are seen by many as antithetical to the aims of the not‐for‐profit sector, we are now in fact seeing far greater interaction between the two. The purpose of this paper is to examine this trend and the motivation of both to form partnerships.
Design/methodology/approach
Reference is made to a range of literature as well as interviews with those immersed in this field and case study material involving large corporations.
Findings
What emerges is that typically if the not‐for‐profit sector has approached business for support it has been an appeal to altruism. This paper suggests that the not‐for‐profit world has undersold itself and has in fact the answer to many of the problems that business faces today, and that benefits to corporations who engage in corporate social investment (CSI) include enhanced ability to attract and retain high calibre staff, enhanced reputation and branding and marketing benefits.
Research limitations/implications
As this paper draws on qualitative research further quantitative research throughout the Asia Pacific region is suggested in order to measure return on investment from social investment programmes.
Practical implications
The paper suggests that this relationship is one that requires careful management to facilitate a successful engagement process and maximise outcomes for both parties.
Originality/value
The paper concludes that significant benefits accrue for corporations who engage in CSI and hence this has ramifications on how the nor‐for‐profit sector should approach potential corporate partners. An appeal to commercial motivations rather than to altruism or the moral imperative.
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The evolution of the not‐for‐profit organisation sector in theIsraeli economy is described, combining economic theory together withhistory and ideology to provide a…
Abstract
The evolution of the not‐for‐profit organisation sector in the Israeli economy is described, combining economic theory together with history and ideology to provide a multi‐dimensional explanation of this important phenomenon. Why some activities are performed by not‐for‐profit organisations instead of, or in addition to, for‐profit firms and government institutions is outlined, and explanations for the existence of NPOs in various fields of public service are offered.
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