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The Nature of Business Policy Business policy — or general management — is concerned with the following six major functions:

This paper aims to investigate whether organisations in developing economies legitimise their level of profit.

Organisations’ level of profit is evaluated against the readability of sections of information available in the corporate annual reports. These sections include the Chairman’s Report, the Chief Executive Officer Report and the Notes to the Accounts.

More profitable organisations report more readable information in their corporate annual reports. Information in the non-mandatory sections of the report (Notes to the Accounts) is more readable compared to the information in the mandatory sections of the report (Chairman’s Report). Larger organisations report more readable information. Public Enterprises report more readable information compared to the Publicly Listed Companies.

Organisations in the developing economies are aware of their role in their society. They respond to instances of possible violation of the implied social contract by sharing information in ways that relays news in certain ways.

Evidence of presence of legitimising activities by organisations would imply the need to strengthen the regulatory and monitoring guidelines to ensure efficient use of society’s resources and a fair rent charge for the utilities.

There is a greater need to monitor and question organisations’ level of earned profit to ensure it is necessary to maintain their operations.

This study is the first attempt to investigate organisations’ immediate legitimising activities in relation to their reported profit.

The purpose of this paper is to explore the adoption of management accounting and control systems in the non-profit sector.

The theoretical framework of this comparative interpretative study draws on new institutional theory, especially the concepts of institutional logics and institutional work.

New accounting and management controls serve as a medium through which organizations negotiate between multiple and conflicting objectives and choose institutional logics in the organizational field.

The data comprise interviews, observations and archival data and provides a limited view on how the organizational field is structured.

The paper contributes to the accounting literature by investigating how institutional work and operating under contradictory logics explain management accounting change.

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.

This article aims to examine the role of non‐profit organizations in response to catastrophic disasters.

The study uses the context of the September 11, 2001 attacks on the World Trade Center in New York City to study the emergence of public non‐profit networks in response to an actual event. The case study utilizes the data from content analyses from news reports in The New York Times; situation reports from the FEMA; interviews with public and non‐profit managers; and archival documents.

The findings of the study emphasize the importance of well‐coordinated collaboration between the public and non‐profit sector organizations in effective disaster response operations. This type of networks constitutes a field of substantial interest to democratic societies that are seeking to manage problems of public service delivery with innovative means at reasonable cost.

Its theoretical framework draws upon the literature in interorganizational networks and social capital. The research applies this framework to study the relationships that emerged among public and non‐profit organizations following the World Trade Center disaster on September 11, 2001 in New York City.

Organizations are communicating with the public about their thoughts and behaviors relevant to the environment via social networking sites. The purpose of this paper is to explore for-profit and nonprofit organizations' Twitter messages to understand their environment-related messages and their influences on the publics' responses.

This study conducted a content analysis adopting four message classification systems: environmental message orientation, message specificity, message framing, and environmental issue. Guided by attribution theory, this study also explored how the organization's environmental messages influence social media (Twitter) user responses, likes, retweets, and replies.

The analysis showed that for-profits' messages tend to discuss their green products and manufacturing processes with specific numeric evidence, while nonprofits are disposed to describe a severely degraded environment. In addition, the study revealed that tweets yield a high number of likes and replies when the organizations are for-profits and the messages emphasize green products.

The findings of this study showed that the green message categorization systems are applicable to the social media context. But, this study focused on Twitter only. Future studies need to examine various social media platforms.

The study findings recommend communication practitioners use substantive green messages highlighting actual pro-environmental performances. Also, practitioners might need to make a linkage between the discussed environmental issue and the organization (e.g. a water issue by a wildlife-related nonprofit, an energy issue by a home appliance manufacturer, an air pollution issue by a bicycle company). In addition, regarding the message specificity, infographics can be present specific information that audiences can readily understand because it is described visually.

Scholars investigated environmental messages in advertising and cautioned that environmental messages that are not substantive or specific can cause audiences to perceive the messages as greenwashing. However, these previous studies focused on conventional media, and they have not been replicated in the age of social media. Thus, it is important to explore the current status of organizational environmental messages on social media.

The purpose of this paper is to offer a sustainability-based typology for non-profit organizations and corresponding strategies to sustain the mission and/or financial objectives of non-profit organizations. The balance of mission and money, known in the non-profit literature as the double bottom line, is a challenge for professional managers who run non-profits and scholars who study them.

Typologies are often used to classify phenomena to improve understanding and bring about clarity. In this paper, non-profit organizations are viewed from a social and fiscal viability perspective, developed from the long standing challenge of balancing mission and money.

The typology developed in this paper identifies several normative strategies that correspond to the social and fiscal viability of non-profit organizations. In fact, the strategies offered in this paper can help non-profit managers achieve organizational sustainability, thus enabling them to continue what they are meant to do – to provide greater social value to their constituents.

The typology presented is a classification system rather than a theoretical typology. Its purpose is to help managers of non-profits to recognize threats to their organizations’ long-term survival and offer strategies that if adopted can move the organizations to less vulnerable positions. However, the recommended strategies are by no means exhaustive. Furthermore, the focus of the paper is on non-profit organizations, not profit-driven or hybrid entities. The sustainability-based typology of non-profit organizations and the corresponding strategies have implications for practitioners and academics. The typology and its contents can help managers assess their non-profits, competitive environment and their current strategies, plan their double bottom line strategies and last but not the least, develop and implement strategies for social and fiscal sustainability. In addition, our paper provides great opportunities for future research to subject our typology and its contents to conceptual and empirical scrutiny.

The strategies described here are developed based on scholarly research and examples from successful non-profits. The typology and the related list of strategies provide a manager with the tools to accurately diagnose organizational challenges and adopt plans to improve the organization’s viability.

Non-profit organizations are an integral part of society that bolsters economic prosperity, environmental integrity and social justice. This paper may provide guidance for a number of non-profit managers to keep their organizations operating and serving important social missions.

In the context of organizations for social mission, several typologies exist that looked at firms from the perspectives of ownership versus profit objectives, entrepreneurship conceptualizations of economists and origins and development paths of social enterprises. While these typologies provided foundations for theoretical and empirical work into social enterprises, our typology offers strategies for the sustainability of mission and/or money objectives of non-profits. The value of this research lies in integrating virtuous and pragmatic objectives of non-profit sustainability that, in turn, can ensure the social mission of non-profits.

This article sets out to examine the market orientation construct within the context of the non‐profit sector. Given the specificity of non‐profit organisations and the increasingly demanding resource environments in which these organisations operate, the adoption of the concept of marketing is viewed as an adaptive strategy for ensuring that organisations receive the necessary resources for accomplishing their missions and carrying out their activities. In line with this, the present article aims to investigate the extent to which the type of revenue strategy is related to the organisation's market orientation, towards donors and/or users.

Drawing from a resource dependence conceptual framework, the article reports findings from a quantitative study of a representative sample of Portuguese non‐profit organisations (NPOs). This approach was complemented by qualitative research methods. Combining these two approaches has given access to different levels of reality and provided a more holistic understanding of the phenomena under study.

The results from the present study demonstrate that Portuguese NPOs favour a market orientation towards users/beneficiaries, revealing a less proactive behaviour in relation to their donors. In the present study, the resource dependence theory has proved to be an important theoretical tool for understanding market orientation strategies within the non‐profit sector. The link between the type of resource strategy and the organisation's market orientation stands out as an important finding derived from the present study and is particularly visible in relation to donor market orientation. In addition, empirical data partially support the conclusion that diversification of revenue sources is likely to favour a higher degree of market orientation. Further refinement of the adequacy of the MARKOR scale within the context of the non‐profit sector stands out as an avenue for further research.

As the sample used for analysis was drawn from Portugal, the generalisability of the results to other countries remains to be tested.

The findings of the present study may assist public policy‐makers in the design of more adequate policies in the allocation of resources to non‐profit organisations.

The study contributes to a better understanding of market orientation in the specific context of the non‐profit sector. Moreover, this is done through applying the market orientation scale to two different stakeholders (i.e. donors and users/beneficiaries) in the evaluation of market orientation and in its relationship with resource strategies.

To study some of the difficulties involved in defining the nature of social enterprises and the environments in which they operate in order to provide a framework to show how and where social enterprises fit in the overall social economy.

The complexity of organizations involved in the spectrum of the social economy is discussed in terms of the literature to show how many social enterprises in the UK and worldwide can be categorized as small and medium sized enterprises (SMEs). Discusses the ambiguity prevalent in the social economy concerning the terms and concepts of “not for profit”, “non‐profit”, social enterprise and social entrepreneur and illustrates the successes, failures and difficulties of the social enterprise sector.

The four key issues which the definitional debate needs to address, comprise: voluntary participation; independence from the state; the concept of profit (profit making, appropriateness of profit making from certain activities, profit maximization, profit distribution); and ownership and corporate governance. Illustrates the points made in the article with particular reference to three case studies involving: Edinburgh Lothian Council On Alcohol (ELCA) (company limited by guarantee with charitable status); First Scottish University Credit Union Ltd (FSUCUL) (credit union); and Forth Sector (social firm).

Sorts out some of the difficulties and complexities in the definition and classification of social enterprises.

This paper aims to explore the potential contributions of the for-profit sector in integrating resources with social marketing organisations for value co-creation at the meso level (midstream) of the social marketing eco-system. The paper addresses calls for further theorisation and understanding of value co-creation beyond the micro level (downstream).

The paper draws from social marketing, value co-creation and eco-systems literature to present a conceptual model for meso-level value co-creation between social marketing and for-profit organisations.

The paper proposes four dimensions of resources which can be integrated: cognitive, labour, economic and network. Additionally, it is proposed that from these integrated resources, three co-creation outcomes can be achieved – co-learning, co-design and co-production – which lead to improved value propositions.

This paper offers a framework for strategic planning and evaluation regarding partnerships and collaborations with for-profit organisations, which potentially lead to greater value propositions being offered.

This paper furthers the theoretical discussions and understanding of value co-creation in social marketing at the meso level. The paper identifies a new actor – for-profits – as a potential collaborator for value co-creation with social marketing organisations and contributes new understanding about value co-creation at the meso level between social marketing and for-profit organisations. Further, the paper describes and reviews the potential contributions of for-profits to social marketing efforts.