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1 – 10 of over 7000
Article
Publication date: 1 March 2012

Marshal H. Wright, Mihai C. Bocarnea and Julie K. Huntley

This study examined donor development processes in a faithbased, 501(c)(3) publicly-supported, tax-exempt organizational setting. The conceptual framework is relationship…

Abstract

This study examined donor development processes in a faithbased, 501(c)(3) publicly-supported, tax-exempt organizational setting. The conceptual framework is relationship marketing theory as informed from a systems theory alignment perspective. Organization-public relationship (OPR) dynamically predicts donor willingness to contribute unrestricted funds. It is proffered that the discrepancy variable, “values-fit incongruence,” significantly affects this dynamic. This contention is explored by asking the following two questions: (a) does donor-organization values-fit incongruence significantly negatively predict donor willingness to contribute unrestricted funds, and b) is the OPR construct strengthened with the patent inclusion of values-fit incongruence as an interactive moderator variable. Results suggest values-fit incongruence significantly negatively predicts donor willingness to contribute unrestricted funds. The results also suggest the OPR model is not strengthened by patently including the values-fit incongruence variable, as it may already be latently accounted for.

Details

International Journal of Organization Theory & Behavior, vol. 15 no. 1
Type: Research Article
ISSN: 1093-4537

Article
Publication date: 1 October 2006

J. Rossouw

Not‐for‐profit organisations often experience accounting problems when dealing with the restrictions that donors impose on how the organisations may spend funds. Part of the…

Abstract

Not‐for‐profit organisations often experience accounting problems when dealing with the restrictions that donors impose on how the organisations may spend funds. Part of the accountability and stewardship that the managements of not‐for‐profit organisations assume is adhering to the wishes of donors and reporting compliance with restrictions. Fund accounting is a general phenomenon among not‐for‐profit organisations. The use of different funds usually stems from the restrictions imposed by donors, and funds are used to account for restricted resources. Separate funds are often used to separate restricted funds from other funds in these organisations, and to present information to the users of financial statements, indicating that the organisation has indeed complied with donor‐imposed restrictions. This article discusses the principles of some accounting standards already issued specifically for not‐for‐profit organisations in the United States of America, Canada, the United Kingdom and Australia, and presents the results of empirical research on how donor‐imposed restrictions could be recorded in the financial statements of not‐for‐profit organisations.

Details

Meditari Accountancy Research, vol. 14 no. 2
Type: Research Article
ISSN: 1022-2529

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Article
Publication date: 1 April 2007

J. Rossouw

Not‐for‐profit organisations often have accounting problems in the recognition of donations where donors impose restrictions on how funds are spent. The specific receipts which…

Abstract

Not‐for‐profit organisations often have accounting problems in the recognition of donations where donors impose restrictions on how funds are spent. The specific receipts which cause most problems relate to grants made ‘in advance’, grants received for a specific purpose, and capital grants. This article investigates whether some of these restricted receipts must be recorded as income in the income statement; whether others must be recorded directly against a fund, or whether unused funds must be recorded as a liability. This article discusses these problems and the principles of accounting standards already issued specifically for not‐for‐profit organisations in some countries. This article also presents the results of an empirical study done in South Africa which has a bearing on the recognition of certain restricted receipts. Recommendations are made on the most appropriate way for not‐for‐profit organisations to record receipts in advance, receipts for specific purposes and capital grants in their accounting systems.

Article
Publication date: 15 May 2009

Hina Khan and Donna Ede

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…

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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).

Details

Journal of Small Business and Enterprise Development, vol. 16 no. 2
Type: Research Article
ISSN: 1462-6004

Keywords

Article
Publication date: 1 August 1995

Ian Bruce

Not‐for‐profit organizations, sometimes called charities orvoluntary organizations, are assumed to be serving their customers well– but are they? A customer segmentation is…

5979

Abstract

Not‐for‐profit 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 not‐for‐profits 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 not‐for‐profits 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

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Article
Publication date: 4 March 2019

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.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 31 no. 1
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 March 1997

Mary Fischer

The ability of investors, taxpayers and researchers to compare financial statements issued by hospitals, universities and other governmental agencies is affected by their…

Abstract

The ability of investors, taxpayers and researchers to compare financial statements issued by hospitals, universities and other governmental agencies is affected by their understanding of current accounting and reporting rules. Publicly owned not-for-profit organizations report different financial results from those that are privately owned. This study looks at the historical events that brought about the accounting and reporting divergences, discusses the recognition and reporting differences, and explores the implications for statement users.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 9 no. 2
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 21 August 2023

Hamid Moradlou, Samuel Roscoe, Hendrik Reefke and Rob Handfield

This paper aims to seek answers to the question: What are the relevant factors that allow not-for-profit innovation networks to successfully transition new technologies from…

Abstract

Purpose

This paper aims to seek answers to the question: What are the relevant factors that allow not-for-profit innovation networks to successfully transition new technologies from proof-of-concept to commercialisation?

Design/methodology/approach

This question is examined using the knowledge-based view and network orchestration theory. Data are collected from 35 interviews with managers and engineers working within seven centres that comprise the High Value Manufacturing Catapult (HVMC). These centres constitute a not-for-profit innovation network where suppliers, customers and competitors collaborate to help transition new technologies across the “Valley of Death” (the gap between establishing a proof of concept and commercialisation).

Findings

Network orchestration theory suggests that a hub firm facilitates the exchange of knowledge amongst network members (knowledge mobility), to enable these members to profit from innovation (innovation appropriability). The hub firm ensures positive network growth, and also allows for the entry and exit of network members (network stability). This study of not-for-profit innovation networks suggests the role of a network orchestrator is to help ensure that intellectual property becomes a public resource that enhances the productivity of the domestic economy. The authors observed how network stability was achieved by the HVMC's seven centres employing a loosely-coupled hybrid network configuration. This configuration however ensured that new technology development teams, comprised of suppliers, customers and competitors, remained tightly-coupled to enable co-development of innovative technologies. Matching internal technical and sectoral expertise with complementary experience from network members allowed knowledge to flow across organisational boundaries and throughout the network. Matrix organisational structures and distributed decision-making authority created opportunities for knowledge integration to occur. Actively moving individuals and teams between centres also helped to diffuse knowledge to network members, while regular meetings between senior management ensured network coordination and removed resource redundancies.

Originality/value

The study contributes to knowledge-based theory by moving beyond existing understanding of knowledge integration in firms, and identified how knowledge is exchanged and aggregated within not-for-profit innovation networks. The findings contribute to network orchestration theory by challenging the notion that network orchestrators should enact and enforce appropriability regimes (patents, licences, copyrights) to allow members to profit from innovations. Instead, the authors find that not-for-profit innovation networks can overcome the frictions that appropriability regimes often create when exchanging knowledge during new technology development. This is achieved by pre-defining the terms of network membership/partnership and setting out clear pathways for innovation scaling, which embodies newly generated intellectual property as a public resource. The findings inform a framework that is useful for policy makers, academics and managers interested in using not-for-profit networks to transition new technologies across the Valley of Death.

Details

International Journal of Operations & Production Management, vol. 44 no. 3
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 28 January 2014

Ana M. Viader and Maritza I. Espina

This paper aims to focus on governance theories and practice variables in Not-For-Profit Service Organizations. The research answers two questions: what the prevalent governance

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Abstract

Purpose

This paper aims to focus on governance theories and practice variables in Not-For-Profit Service Organizations. The research answers two questions: what the prevalent governance practices of Not-for-Profit Service Organizations (NPSO) are, and whether there is a crossover among NPSO governance practices and For-Profit-Organization theories in the literature.

Design/methodology/approach

A questionnaire to the 285 organizations within the defined parameters obtained a 18 percent response. Data were collected regarding the boards' predominant roles in the organizations' governance activities, the top executives' predominant roles in the organizations' operations and their interrelationship with the boards, and the boards' most common meeting agenda topics.

Findings

The findings prove that governance models in NPSO are mostly driven by Agency Theory (52 percent of the sample). Stewardship and Resource Dependence Theories also contribute to existing governance models (28 percent), while some of the organizations have developed Hybrid Models (20 percent) drawing from the various theories.

Research limitations/implications

The limited number of organizations participating in the research does not allow a generalization. However the diversity of organization types and sizes within the scope do provide a panoramic view of the not-for-profit service sector.

Practical implications

Having proved that there is a crossover of governance practices among For-Profit and Not-for Profit Organizations, this research opens the door to the evaluation of many other existing or potential crossovers in governance and other management elements.

Originality/value

This research is novel in its approach to look for similarities rather than differences between For-Profit and Not-for-Profit Organizations. The approach allows both sectors to learn from each other and seek for fresh improvement alternatives.

Details

Corporate Governance, vol. 14 no. 1
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 1 December 2006

Phillip Miller, Mahmoud M. Yasin and Thomas W. Zimmerer

The objective of this study is to shed some light on quality improvement practices of for‐profit and not‐for‐profit hospitals

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Abstract

Purpose

The objective of this study is to shed some light on quality improvement practices of for‐profit and not‐for‐profit hospitals

Design/methodology/approach

The scope and effectiveness of several quality improvement efforts are studied for a sample of 110 hospitals. Factor analysis was utilized to analyze the data collected.

Findings

The results of this study tended to suggest that for‐profit and not‐for‐profit hospitals were more similar than different with the regard to the effective utilization of quality improvement initiatives, thus underscoring the utility of quality improvement efforts despite differences in operating characteristics, strategies and operating constraints.

Research limitations/implications

The sample used in this study is limited. Thus, the results should be interpreted accordingly.

Practical implications

This study offers decision‐makers in healthcare operational settings empirical evidence of the operational and strategic effectiveness of different quality improvement efforts, thus justifying investments related to the initiation and implementation of such quality improvement efforts.

Originality/value

This study represents an important step toward understanding the effective implementation of quality improvement initiatives in different operational settings.

Details

International Journal of Health Care Quality Assurance, vol. 19 no. 7
Type: Research Article
ISSN: 0952-6862

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