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Tunisia has been living a decade of democratic transition since 2011. In this new context, the civil society has been fervently expressing claims for democracy and social justice through creating thousands of non-for-profit organisations (NPOs) (23,456 NPOs in 2020 against 9,000 established in 30 years up to 2010). However, this shift seems to be misleading, as only 3,000 NPOs are actually active, indicating that NPOs are struggling to sustain their activities and ensure their survival. The purpose of this study is to uncover the factors hindering NPOs’ activities and survival.

Semi-structured interviews were carried out using a purposive sample of 32 NPOs members in two main economic and touristic cities – Tunis and Sousse – selected using the snowball method. A considerable amount of qualitative data was produced (400 pages of text). This seems representative of Tunisian citizens’ inclination to protest in the new prevailing political and social context. The data collection benefited from the freedom of speech gained after the 2011 civilian uprising as interviewees were enthusiastic in voicing their opinions.

Two main categories of inhibitors were identified. First, endogenous inhibitors including inhibitors under the control of the NPO (i.e. use of illegal and foreign sources of funding, limited financial resources, unavailability of NPOs’ members, short term planning, conflicts between managers, autocratic leadership, organisational support, activities diversification and organisational justice, leadership and communication skills, “NPO culture”, members’ opportunistic behaviour and generation gap), inhibitors related to NPOs inter-relationships: stiff competition, unfair and dishonest competition, lack of collaboration, trust and communication between NPOs. Second, exogenous inhibitors i.e. perceived unethical practices and image transfer, economic crisis, foreign funding sources and the media.

This study has some limitations mainly due to the sample size and characteristics of the selected interviewees. In addition, data was collected in only two regions (Tunis and Sousse). Therefore, the results may lack generalisability.

The findings highlight the critical impact of the inhibitors under the control of NPOs compared to those out of their control. NPOs in a crisis context could overcome these inhibitors by ensuring congruence between the NPOs’ mission, objectives and activities and designing suitable marketing strategies.

This study contributes to elucidating this complex circular system of exchange and its inhibitors in a challenging and understudied context. It offers support to Bagozzi’s (1974, 1975, 1994, 2011) calls for uncovering the factors constraining or facilitating exchanges that have an impact going beyond the relationship between three or more partners and the conditions that govern these exchanges. Moreover, and to the best of the authors’ knowledge, this is the first empirical attempt to support Bagozzi’s (1994) conceptualisation. It also brings an update to NPOs’ data and marketing strategy in a region near the crossroads of Middle Eastern, North African and Western influences.

In current economic systems, the role played by non-profit and voluntary organisations is relevant. Several studies analyse the development of these organisations and suggest reasons related to the dissemination of policies that first consider public intervention and then ‘the third way’ of the economy as a way to increase wealth and support economic development. In this context, it should be noted that:

• Modern non-profit organisations (NPOs) take the form of enterprises encouraging the development of capabilities to satisfy human needs in terms of production of goods and utilities.

• A systematic cooperation with the local context (i.e. enterprises and Public Administration) is becoming increasingly more important for the survival and development of NPOs.

• Excellent opportunities for economic and social growth and for mutual development can develop from this type of cooperation.

• Starting from this premise, the purpose of the research is to suggest some insight on the theme of cooperation between for-profit and non-profit world in the light of the thought of Church’s Social Doctrine, and in particular, of the Encyclical Letter of Benedict XVI, Caritas in Veritate – On Integral Human Development in Charity and Truth. In this sense, the contribution is a conceptual work; the study could improve with empirical research concerning the level of diffusion and the form of collaborations for-profit/non-profit in the Italian context.

Modern non-profit organisations (NPOs) take the form of enterprises encouraging the development of capabilities to satisfy human needs in terms of production of goods and utilities.

A systematic cooperation with the local context (i.e. enterprises and Public Administration) is becoming increasingly more important for the survival and development of NPOs.

Excellent opportunities for economic and social growth and for mutual development can develop from this type of cooperation.

Starting from this premise, the purpose of the research is to suggest some insight on the theme of cooperation between for-profit and non-profit world in the light of the thought of Church’s Social Doctrine, and in particular, of the Encyclical Letter of Benedict XVI, Caritas in Veritate – On Integral Human Development in Charity and Truth. In this sense, the contribution is a conceptual work; the study could improve with empirical research concerning the level of diffusion and the form of collaborations for-profit/non-profit in the Italian context.

From a methodological point of view, after a literature review on NPOs and corporate social responsibility, the chapter analyses reasons, strategies and tools of collaborations between non-profit and for-profit worlds (the role of Public Administration and hybrid organisation is excluded). Then, focus moves up on Church’s Social Doctrine and Encyclical Letter Caritas in Veritate with particular attention to the topic analysed in this chapter (collaboration for-profit/non-profit enterprises). The vision emerging from the Encyclical is that the dichotomy between for-profit and NPOs should be resolved by striving for the development of a ‘civil economy’ with the capacity to promote the overall development of the human being. The research highlights the importance of dissemination of initiatives promoted predominantly by NPOs, with the objective of stimulating and supporting the implementation of forms of structured collaboration; we are sure that a ‘connection point’ between for-profit and non-profit is now necessary.

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.

Studies on personal characteristics that influence managers' performance in their jobs and their ability to innovate focus mainly on for-profit organizations. We argue that non-profit organizations (NPOs) differ substantially from for-profit organizations in their organizational set-up and processes, so the skills they demand from their managers and employees also differ. We undertake this research to explore the personal factors that could be particularly relevant to managers' performance and innovativeness in the non-profit sector.

We conduct a qualitative, model-building study to derive the personal factors that influence managers' intention to perform and to innovate and their behavior in that regard. The base of our analysis is 15 interviews with knowledgeable informants who either work in NPOs, provide services to them or perform research about them.

We derive 14 personal factors that can be aggregated into four categories—experience, virtues and vices, interpersonal skills and management skills—each of which affect NPO managers' individual performance and/or individual innovativeness.

This study adds to existing research on Ajzen's (1985) Theory of Planned Behavior by extending it to the nonprofit context, so it contributes to the literature on individuals' behavioral intentions.

The purpose of this paper is to understand the nature of competition for private donations that occurs between not-for-profit organisations (NPOs). This competition occurs because NPOs do not produce commercially viable outputs and therefore rely on donations. The financial sustainability of NPOs is problematic, both individually and in economy-wide terms, as they do not produce commercial saleable outputs. Instead they raise funds by either relying on government grants or competing for private donations. Sustainability of NPOs becomes an even greater issue when governments reduce their grant-giving in times of stress – precisely the time when calls on NPOs’ resources increase.

The research asks the question, do donation-raising expenditures by NPOs increase donations or do they damagingly divert donations from other NPOs? Using Australian data, competition between NPOs for donations is analysed using a modified oligopoly market model. NPO fundraising expenditures are central to this model, but other factors, including unpaid-volunteers, organisational size and age, are also explanatory variables in determining success in fundraising. NPOs concerned with human welfare, other than specialised aged care, are the primary focus of this paper, although other NPOs such as those concerned with animal welfare, science and the arts are also modelled.

Crucially an NPO’s fundraising expenditure has a direct and positive impact on its level of donations. A major influence on level of donations is the presence of volunteers within an NPO. There seems to be an interesting reciprocal relationship between the effect of size and age of organisations on their donations and the effect on fundraising. Critically for sustainability, NPOs competing for funds are established as having a negative effect on the level of donations to other NPOs with similar functions.

It is believed that the material used here represents one of the first studies of financial sustainability of NPOs and highlights the value of both accounting and economic analysis of organisations’ operations. Financial sustainability issues are compounded by the existence of competition for funds among charities operating in the same areas (Parsons, 2003; Trussel and Greenlee, 2004; Trussel and Parsons, 2008); it has been argued that competition for funds diminishes sustainability (Lyons, 2001; Weerawandena et al., 2010).

By contributing to the burgeoning debate regarding “for what” nonprofit organizations should be accountable, this article aims to develop and present an Integrated Accountability Model (IAM) that considers three dimensions of accountability.

After highlighting the limits of conventional accounting for NPOs and reframing the role of profit within them, the article presents a complete literature review on “to whom” and “for what” NPOs have to be accountable while further developing the IAM of integrated accountability.

The integrated accountability model developed in this article proposes three categories of NPO accountability: (i) the economic and financial dimension or the capability/ability to be economically sustainable in the long term; (ii) the mission-related dimension or the raison d’être of an NPO, that is, the purpose for which the NPO has been set up, its mission; and (iii) the social-related dimension or the relationship with the stakeholders, that is the impact of NPO activities on its stakeholders in terms of the social contract between them.

Broadly, this article makes a contribution to the literature on accountability for NPOs. In particular it sheds light on two points: the importance of separating the mission-related dimension from the social-related one and the potential to open avenues for expansion of the IAM model to for-profit organizations.

Recently Italy has engaged in an extensive promotion of corporate social responsibility (CSR) for not-for-profit organisations (NPOs). A major reform of the sector was approved in 2016, with the aim of combating corruption. Accordingly, NPOs will be eligible to receive public funds and tax benefits only when they demonstrate that they produce social impacts through their activities. To give an account of the social impacts produced, the reform introduced mandatory reporting requirements: the formulation of a social report (SR) that has to be published on the NPO’s website along with its financial statement.

The chapter first reviews the Italian ongoing path of reform for NPOs, focusing on the mandatory reporting requirements. Second, it reviews the previous empirical research on SRs in Italian NPOs to provide a picture of the voluntarily reporting practices before the recent reform entered into force.

The chapter finds that SRs in Italian NPOs are in their infancy. They are not used to disclose social impacts or to legitimate NPOs. SR practices usually lack common frameworks, disclosure of outputs and outcomes, stakeholder engagement, dissemination and assurance by third parties.

The chapter contributes to the international debate on CSR by providing the perspective of reporting requirements and practices in Italian NPOs. It analyses the ongoing reform of NPOs and gives the stock of SR practices prior to the reform entering into force. This makes it possible for future research to assess the impact produced by the reform.

In the performance measurement and management research field, the applicability of performance measurement systems (PMS) in nonprofit organizations (NPOs) and public administration has been considered a challenge. The diversity of these organizations makes it difficult to define proper terminology and organizational characteristics. PMS evolution has not yet been able to capture all performance dimensions of a public administration and, especially for NPO considering its dynamic and multiple goals. The purpose of this paper is to provide a conceptual framework that identifies and classifies the factors that influence the design of PMSs in NPOs and public administration.

The study was developed through a systematic literature review (SLR). A set of 29 papers were intensely studied, and the results provide a multi-disciplinary and holistic set of factors.

A set of ten factors that influence the design of PMSs in NPO and public administration were found. They were categorized into three groups: factor related to purpose, stakeholders and management.

The study synthesized the literature and provided a conceptual framework of the factors that influence the design of PMSs in NPO and public administration. No individual paper collected in the SLR shows a similar organization of the factors as the present paper. The set of factors indicates the importance of this study for NPO and public administration, and how complex a PMS in an NPO and public administration can become. The conceptual model presented can further assist practitioners in developing design process observing the role that the identified factors play.

This chapter seeks to contribute to a better understanding of Non-Profit Organizations (NPOs) use of practices for the purpose of organizational sustainability by highlighting the need for conducive performance measures and standards attached to NPO funding sources.

A review of literature for the UK Non-profit organization sector and NPO performance measures. The review structures literature as it relates to the non-profit sector and their relation to societal impact of human social service (HSS) non-profit organizations, non-profit performance measures, and processes of knowledge sharing in application of organizational evaluation.

This chapter provides a review of gaps in the literature referring suitable performance measurement and assessments suitable for the unique culture and approaches to performance measures of non-profit organizations. Future research implications suggest research in order to comprehend processes and procedures of performance measures inclusive of knowledge sharing and the processes of how non-profit learn, share, and evaluate internal and external to the NPO sector.

The value of this chapter is relevant for the public, government, and corporations to support efficient and effective ways in appropriating funds and defining successful NPO’s for external funders to invest.

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.

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.

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.

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.

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.

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.