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Article
Publication date: 16 July 2021

Stephanie Monteiro Miller

In a wide variety of settings, individuals target round-numbered thresholds, relaxing effort when they are out of reach. This paper aims to investigate whether this phenomenon…

Abstract

Purpose

In a wide variety of settings, individuals target round-numbered thresholds, relaxing effort when they are out of reach. This paper aims to investigate whether this phenomenon occurs in nonprofits as well.

Design/methodology/approach

The paper empirically examines nonprofits’ propensity to cut expenses relative to the attainability of the zero-profit threshold.

Findings

This paper finds nonprofit firms are more likely to cut expenses when faced with small expected losses than with larger losses, and this pattern varies predictably with incentives to reach the zero-profit threshold.

Research limitations/implications

This suggests managers are motivated by desire to reach the zero-profit threshold rather than to improve firms’ economic situations, as the propensity to cut expenses is lower when the threshold is out of reach.

Social implications

Additionally, the results suggest that even the lack of explicit profit motive may not quell earnings management behavior.

Originality/value

These results begin to close the gap in our understanding of expense management in nonprofit firms, showing how operating expenses can be used to manage earnings.

Details

Pacific Accounting Review, vol. 33 no. 4
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 26 May 2023

David John Gilchrist, Dane Etheridge and Zhangxin (Frank) Liu

The purpose of this study is to investigate the prevalence of earnings management in the Australian not-for-profit (NFP) disability service providers sector, as well as to…

Abstract

Purpose

The purpose of this study is to investigate the prevalence of earnings management in the Australian not-for-profit (NFP) disability service providers sector, as well as to understand the motivations for and implications of such practices. This research is important for stakeholders, such as members and funders, as well as the broader Australian community, considering the significant financial resources allocated to these organizations from the public purse.

Design/methodology/approach

The authors employ a longitudinal dataset containing financial data from 154 Australian NFP disability service providers, collected over a two-year period (2015–2016). Through the analysis of detailed balance sheets and income statements, the authors seek to uncover evidence of earnings management practices in this sector. The study’s results provide valuable insights into the behaviour of the charitable human services sector.

Findings

The findings reveal that Australian NFP disability service providers engage in earnings management practices, primarily aimed at reducing reported profits to meet the normative financial expectations of stakeholders, such as public sector funders and philanthropists. The executives of these organizations strive to report profits close to zero, being cautious not to report a loss, which might raise concerns about their sustainability.

Originality/value

The authors contribute to the existing literature on earnings management in the NFP sector by focussing on Australian disability service providers, an area that has been under-researched due to a lack of suitable data. The results offer insights into the incentives and implications of earnings management practices in this sector and highlight the need for a revaluation of accounting standards, reporting requirements and audit arrangements applicable to the NFP sector.

Details

Journal of Accounting Literature, vol. 46 no. 2
Type: Research Article
ISSN: 0737-4607

Keywords

Book part
Publication date: 18 October 2014

Alex Murdock

The paper examines aspects of not-for-profit leadership and in particular the importance of values in such leadership.

Abstract

Purpose

The paper examines aspects of not-for-profit leadership and in particular the importance of values in such leadership.

Design/methodology/approach

Drawing on the literature for leadership in charities, not-for-profits and social enterprise, the paper also uses two detailed case studies to illustrate dilemmas and challenges specific to the not-for-profit sector. These examples are the Salvation Army and Emmaus, both of which are found across many countries.

Findings

The paper identifies the importance of value sets in not-for-profits – in particular the voluntarist element that especially distinguishes these organisations from those in the private and public sectors. However, it also identifies common ground between some aspects of not-for-profit leadership and those other sectors.

Originality/value

The paper furnishes a composite of literature on leadership reinforced by detailed case studies as well as observations on characteristics that both link and separate leadership in the different sectors.

Details

European Public Leadership in Crisis?
Type: Book
ISBN: 978-1-78350-901-0

Keywords

Article
Publication date: 1 November 2006

Brian M. Harmer

The purpose of the paper is to explore the nature and causes of observed tensions among healthcare professionals in notforprofit organizations such as hospices.

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Abstract

Purpose

The purpose of the paper is to explore the nature and causes of observed tensions among healthcare professionals in notforprofit organizations such as hospices.

Design/methodology/approach

In the paper the narratives collected from discipline leaders in each of five New Zealand hospices are thematically analysed in order to identify consistent and recurring sources of conflict both within and between disciplinary groups.

Findings

The paper finds that motivational differences, poor conflict management, interdisciplinary tensions, divergent attitudes towards volunteerism, strategic planning processes, and poor consultation are identified as some of the starting‐points for tensions in the participating hospices.

Research limitations/implications

The research in this paper is based in New Zealand and uses qualitative methods not intended to produce generalizable results. Nevertheless it was conducted in hospices typical of the Western developed countries and identifies focal points and potential avenues for further exploration.

Practical implications

The paper shows that researchers and managers involved in notforprofit healthcare organization may find the identified issues useful as starting‐points for actions to minimise the tensions between and within groups.

Originality/value

This paper explores aspects of a rarely discussed issue, and suggests opportunities for more research in this field.

Details

Journal of Health Organization and Management, vol. 20 no. 6
Type: Research Article
ISSN: 1477-7266

Keywords

Article
Publication date: 9 September 2021

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…

1830

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.

Details

Employee Relations: The International Journal, vol. 44 no. 1
Type: Research Article
ISSN: 0142-5455

Keywords

Article
Publication date: 7 July 2022

Rishi Kappal and Dharmesh K. Mishra

This paper aims to explore the interlinkage and association of executive isolation at the workplace faced by Chief Executive Officer (CEO) of a not-for-profit organizations (NPOs…

Abstract

Purpose

This paper aims to explore the interlinkage and association of executive isolation at the workplace faced by Chief Executive Officer (CEO) of a not-for-profit organizations (NPOs) and its impact on the attrition at the C-Suite Professionals (CXO), Direct reports of CEO levels.

Design/methodology/approach

Executive isolation at top management with reference to the CEO level has emerged as a major challenge that is faced by NPOs with the effect being multiplied by the pandemic and remote working. This paper intends to examine the relevance of the impact of executive isolation experienced by top management leading to increase in the attrition at the CXO levels in NPOs due to their increasing dissatisfaction. To make a thorough study, a detailed literature review has been done followed by qualitative research methods of individual interviews, group interviews and surveys to ascertain the implications of CXO-level executive isolation on the CXOs attrition in NPOs.

Findings

The executive isolation experienced by CEOs makes them develop certain preconceived set of beliefs. By being isolated from the direct report CXOs and action on the ground and working from a remote location, they tend to inculcate their own decisions into the direct reports, thereby depriving them of authority and autonomy. This starts leading to the high level of CXO attrition.

Research limitations/implications

This paper has tried to study the linkage of the executive isolation at top management with the levels of CXO dissatisfaction leading to attrition at NPOs. This topic appears to be much-needed to be understood, especially when the new normal of work is being redefined.

Practical implications

The paper enumerates that the NPOs can attempt to deal with the challenges of engaging CXOs through virtual working; however, the mindfulness can be impacted by the experiences of executive isolation at management levels. This, in turn, can lead to lower morale, compromised performance resulting in CXO-level dissatisfaction and attritions.

Originality/value

With the limited awareness about executive isolation and its multiplier effect due to the pandemic, NPOs, like other enterprises, had to resort to virtual working. However, executive isolation at management levels apparently leads to reduction in the CXO-level engagement with the teams under them and with the CEO to which they report. This aspect can lead to the NPOs not being able to achieve their impact objectives during the outward turbulence and inward challenges of CXO-level attritions because of the CXO-level dissatisfaction.

Details

International Journal of Organizational Analysis, vol. 31 no. 7
Type: Research Article
ISSN: 1934-8835

Keywords

Article
Publication date: 1 August 1995

Ian Bruce

Notforprofit organizations, sometimes called charities orvoluntary organizations, are assumed to be serving their customers well– but are they? A customer segmentation is…

5979

Abstract

Notforprofit organizations, sometimes called charities or voluntary organizations, are assumed to be serving their customers well – but are they? A customer segmentation is proposed of beneficiaries, supporters, stakeholders and regulators, each group having intermediaries through which the end customer may be reached. Lays out structural reasons why notforprofits may not value or respect their customers, including excess demand, lack of competition, professional dominance and distance, lack of consumer research, lack of appreciation of supporters (both donors and volunteer service workers), comparatively lower salaries of staff, and argues that the “inter constituency tension” of the different and competing needs of beneficiaries, supporters, stakeholders and regulators plus the production orientation of many notforprofits means that, in practice, customers are not sufficiently valued or respected.

Details

International Marketing Review, vol. 12 no. 4
Type: Research Article
ISSN: 0265-1335

Keywords

Article
Publication date: 12 July 2013

Chris R. Chard, Craig Hyatt and William M. Foster

The passion of Canadians for ice hockey is well documented; however, university teams in Canada are routinely ignored by consumers and the media. The authors’ goal was to better…

Abstract

Purpose

The passion of Canadians for ice hockey is well documented; however, university teams in Canada are routinely ignored by consumers and the media. The authors’ goal was to better understand the context in which Ontario university hockey struggles and to address the theoretical question of how best to examine and evaluate the problems of sport‐specific organizations. Using the Value Dynamics Framework (VDF), the purpose of this paper was to examine whether or not this framework fits well with the realities facing notforprofit OUA hockey teams, and if not, to create a framework specific to these teams.

Design/methodology/approach

Semi‐structured in‐depth interviews were conducted with 15 of the 19 (77 percent) OUA hockey coaches during the 2010/2011 hockey season. The interview guide was drawn from the VDF elements and enabled the researchers to understand notforprofit organizational assets, including physical, financial, employee/supplier, customer, and organizational.

Findings

This paper offers empirical insights about the assets and obstacles facing the OUA hockey league and its teams. For example, players, coaches, affiliation with universities, and the hockey product are noted assets. Obstacles for strategic growth include arenas, suppliers, media attention, financial sustainability, parity with other leagues in Canada, and leadership. The VDF proved a useful foil to suggest that something is needed that more accurately represents sport management‐specific situations.

Research limitations/implications

The main limitation of this study is that it lacks generalizability. Although motivated to better understand notforprofit sport in general, the authors’ model is specific to OUA men's hockey teams. However, their OUA hockey team‐specific revised VDF does provide insights into the assets available to coaches, and also acknowledges the corresponding challenges or obstacles surrounding the asset classes in the context of OUA hockey.

Practical implications

This paper provides an approach towards making a more generalizable notforprofit sport model that could help explain the success (or lack of success) of such organizations.

Originality/value

This study addresses a need to develop a framework to examine and evaluate notforprofit sport‐specific organizations, such as the teams in the OUA.

Details

Sport, Business and Management: An International Journal, vol. 3 no. 3
Type: Research Article
ISSN: 2042-678X

Keywords

Article
Publication date: 1 July 2001

Tope Adeyemi‐Bello

Leadership style is a variable that has received significant attention in the management literature. This study suggests that effective leadership style may not be dependent on…

11002

Abstract

Leadership style is a variable that has received significant attention in the management literature. This study suggests that effective leadership style may not be dependent on whether an organization is forprofit or notforprofit. The findings of this study indicate that even in a notforprofit context, effective leadership is defined not only by task and people orientations but also the interaction between them. Therefore, in developing the psychological profile of effective notforprofit leaders, as is the case in the forprofit sector, management researchers should explore both their task and people orientations.

Details

Work Study, vol. 50 no. 4
Type: Research Article
ISSN: 0043-8022

Keywords

Article
Publication date: 1 December 1996

C.P.M. Wilderom and F. Joldersma

Spending cuts, privatization, decentralization and deregulation are undermining the dominant role of the Dutch Government in private non‐profit organizations. Less governmental…

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Abstract

Spending cuts, privatization, decentralization and deregulation are undermining the dominant role of the Dutch Government in private non‐profit organizations. Less governmental interference will force non‐profit management to strike a balance between private management and public management. Argues that private non‐profit managers should adjust their managerial attitudes towards other stakeholders. Managers must first serve their own front‐line officers, and these front‐line officers, in turn, must communicate more interactively with their clients about the process of service delivery. However, this process should not be dictated by the client, but by the community of all relevant external and internal stakeholders. In interactions with many different stakeholders of the organization, non‐profit managers should develop and communicate a strategic quality credo.

Details

International Journal of Public Sector Management, vol. 9 no. 7
Type: Research Article
ISSN: 0951-3558

Keywords

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