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1 – 10 of 139
Book part
Publication date: 27 November 2014

Michele Andreaus and Ericka Costa

By contributing to the burgeoning debate regarding “for what” nonprofit organizations should be accountable, this article aims to develop and present an Integrated Accountability…

Abstract

Purpose

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.

Methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Accountability and Social Accounting for Social and Non-Profit Organizations
Type: Book
ISBN: 978-1-78441-004-9

Keywords

Article
Publication date: 15 June 2020

Asya Cooley

This research paper comparatively reviews online accountability practices in public, private and nonprofit organizations, using the hospital industry as a case of analysis.

Abstract

Purpose

This research paper comparatively reviews online accountability practices in public, private and nonprofit organizations, using the hospital industry as a case of analysis.

Design/methodology/approach

The authors conducted a quantitative content analysis of 240 US hospital websites, sampled from the 2016 American Hospital Association (AHA) database. Online Accountability Practices (OAP) instrument was utilized, and it included five dimensions as follows: accessibility, engagement, performance, governance and mission.

Findings

There were statistically significant differences in online accountability practices among the three sectors. Nonprofit organizations were leading the way in their overall online accountability practices. They were more likely to score higher on engagement, performance and mission dimensions. We explain this finding through the prism of multiple accountabilities, guided by the stakeholder theory. Private organizations had the lowest scores on every online accountability dimension, except for accessibility. Consistent with previous literature, private organizations were more likely to make information accessible in the online sphere, but not necessarily meaningful or reliable for evaluating organizational performance. Public organizations had the strongest scores within the governance dimension, placing importance on disclosing organizational leadership and sharing information on their governance structures.

Research limitations/implications

This project contributes to theory building on accountability in the online environment. It argues that the distinction between two forms of accountability (functional and holistic) is applicable in the online environment, while accessibility and performance dimensions of online accountability closely align with the functional (hierarchical) form of accountability, and a more holistic approach to accountability includes dimensions like engagement, governance and mission. In addition, this project is the first of its kind to apply the stakeholder theory to accountability practices in three sectors of the economy and how the stakeholder theory provides guidance as a basis of understanding the forms of accountability (functional and holistic) that are most likely aligned with organizations in three sectors of the economy.

Practical implications

The results of this study point to a number of implications for hospital patients, families, hospital administration, healthcare professionals and policymakers. These implications can be broadly divided into two groups as follows: policy implications and management implications. Policy implications pertain to the national dialog and interorganizational deliberations of sector-wide policy to enrich accountability practices; while management implications are concerned with local, intraorganizational discussions among administrators and organizational leaders on formulating specific strategies and tactics.

Originality/value

This research paper contributes to empirical studies on organizational accountability in the online environment. It enriches our understanding of how organizations in different sectors present themselves to the public.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 7 March 2023

Saffet Aras Uygur and Christopher Napier

Despite increasing public attention and media coverage of the Covid-19 pandemic, little research was conducted on how the crisis affected accountability practices in the…

Abstract

Purpose

Despite increasing public attention and media coverage of the Covid-19 pandemic, little research was conducted on how the crisis affected accountability practices in the not-for-profit sector. This study focusses on international non-governmental organisations (INGOs) that operate in emerging economies worldwide but are registered in England and Wales and examines how their online accountability practices changed after the Covid-19 pandemic. The purpose of this paper is to address these issues.

Design/methodology/approach

The authors use the theoretical lens of the situational crisis communication theory (SCCT) and a contingency approach to not-for-profit governance in order to assess how accountability practices have been shaped by the response given by INGOs to preserve their reputation which is argued to be damaged by the COVID-19 pandemic. They use Dumont's (2013) nonprofit virtual accountability index (NPVAI) for statistical analysis. They examine whether the five dimensions of the NPVAI have changed significantly as a policy of response to the Covid-19 pandemic. They also examine the documents used to disclose information on performance, governance and mission to understand if their content was affected by the pandemic.

Findings

The authors found two of the NPVAI dimensions: accessibility and engagement to be statistically different compared to before the pandemic. They also examined the documents used to disclose information on performance, governance and mission in order to understand if their content were affected by the pandemic. Their findings suggest that INGOs focussed on keeping their donors' attention and their fund flow rather than informing how they performed and how their governance has changed as a result of the pandemic. No statistically significant change was found regarding the dimensions of performance, governance and mission.

Research limitations/implications

INGOs which focus on humanitarian relief and crises management mainly in emerging economies were also affected by the pandemic. However little attention has been given to how accountability was being shaped by the Covid-19 pandemic. An analysis of how not-for-profit sector accountability practices were affected by the pandemic is, therefore, needed. Due to the nature of the pandemic online accountability practices is an area where research could focus on, until now few studies have been conducted on online accountability. The study contributes methodologically by assessing the applicability of the NPVAI for comparisons across different time periods rather than across different types of organisation at a specific point in time. The authors conclude that the NPVAI must be supplemented by some analysis of the content of key online documents and other material.

Practical implications

The authors’ findings provide important implications for crisis management and its effect on accountability practices in INGOs that operate in emerging economies and the not-for-profit sector in general. The findings suggest that the crisis led to only limited changes in mission and governance as changes in these dimensions tend to occur over the long term. Although they expected the pandemic to lead to more performance information being released, this did not happen. The enhancement of online accountability practice in the engagement and accessibility dimensions shows that INGOs focussed more on maintaining their fund flow rather than on actions to target the pandemic. This is especially apparent as regardless of size the donation and fundraising links have increased throughout the pandemic. Overall, the study provides important findings specific to the effects of the Covid-19 pandemic on online accountability practices in the not-for-profit sector. The study's empirical contribution is to assess how not-for-profit organisations shape their online accountability practices to preserve their reputation and legitimacy.

Social implications

The authors have expanded the discussion of the paper's contribution to theory, methodology and knowledge about online accountability and crisis management in the conclusion section of the paper. They found that INGOs have reacted to the pandemic by becoming more anxious about their ability to generate funds, and content analysis showed that there was little additional information about how INGOs' performance had been affected by the pandemic, which suggests that INGOs need to pay more attention to how they manage accountability in times of crisis.

Originality/value

The authors construct a conceptual framework using theories that have the potential to explain how external factors such as the Covid-19 pandemic can affect online accountability practices. Their paper also responds to the call for studies of the effectiveness of various accountability mechanisms in NGOs (Unerman and O’ Dwyer, 2006). Unlike previous studies they did not compare various sectors at a single point in time, but rather they assessed the impact of the Covid-19 pandemic and the reaction of INGOs by comparing online disclosures across time. This is a novel use of Dumont's NPVAI and therefore provides an important contribution to the literature.

Details

Journal of Accounting in Emerging Economies, vol. 13 no. 4
Type: Research Article
ISSN: 2042-1168

Keywords

Open Access
Article
Publication date: 27 July 2020

Ericka Costa and Michele Andreaus

The purpose of this paper is to investigate the multidimensional nature of social and nonprofit organisations' accountability and performance measurement systems (PMSs). It…

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Abstract

Purpose

The purpose of this paper is to investigate the multidimensional nature of social and nonprofit organisations' accountability and performance measurement systems (PMSs). It further considers how these systems help in defining outcome performance indicators downward to beneficiaries

Design/methodology/approach

The paper discusses participatory action research (PAR) within an Italian social enterprise. In order to increase dialogue, participation and engagement, the researchers adopted focus groups as a preferred method of investigation and conducted a broad documental analysis from July 2016 to March 2018. The paper discusses the gathered data in light of the social impact value chain as well as the multiple-constituency approach.

Findings

The findings support the idea that social and nonprofit organisations lack the expertise and resources to evaluate outcomes and impact; however, through PAR, the organisation defined their desired outcomes and ascertained which internal output measures were most likely to be correlated with these outcomes. Moreover, the findings highlight that nonprofits develop outcome measurements less frequently because they have more control over their immediate activities and outputs.

Practical implications

This research suggests the need to reinforce lateral and downward accountability based on mission and mission-based activities in order to make the performance management system of social and nonprofit organisation linked to the organisational strategies.

Originality/value

This paper innovates methodologically in two directions: 1) it adopts action research as a qualitative method, allowing the researcher to generate solutions to collectively-identified problems and 2) the paper's arguments are strongly supported by rich empirical exploration that occurred over a period of 20 months in an Italian social enterprise.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 33 no. 3
Type: Research Article
ISSN: 1096-3367

Keywords

Book part
Publication date: 27 November 2014

Ericka Costa, Lee D. Parker and Michele Andreaus

Within the accounting discipline and its literature, attention to the role of social and non-profit organizations has been growing, particularly with respect to issues of…

Abstract

Within the accounting discipline and its literature, attention to the role of social and non-profit organizations has been growing, particularly with respect to issues of accountability and social accounting. In response, the aim of this introductory article is to present the background for the book by highlighting (i) the relevance and rise of the non-profit sector worldwide, (ii) the limitations of the conventional accounting framework when applied/transposed to NPOs and (iii) the ‘social accounting project’ for NPOs. The article presents analysis and critique based on a literature review of the accountability framework for NPOs. After presenting key worldwide statistics regarding the growing non-profit sector, the article points out the skepticism regarding the adoption of traditional accounting principles and frameworks for NPOs. The article offers both an examination of how to improve the accounting system for NPOs and a discussion of the benefits emerging from the social and environmental accounting and reporting models. ‘The social accounting project’ for NPOs is presented as a pathway towards these innovative practices increasing organizational transparency. This article and the book overall provide new contributions to the research literature, fostering synergies among financial accounting and social accounting scholars engaging with the NPO subject area. Moreover it brings together studies from a range of disciplines, such as financial accounting, social accounting, economics, management, and third-sector studies. This cross-disciplinary approach offers a major contribution to our developing knowledge in this field.

Details

Accountability and Social Accounting for Social and Non-Profit Organizations
Type: Book
ISBN: 978-1-78441-004-9

Keywords

Book part
Publication date: 4 September 2015

Theresa F. Henry

My study examines the pay-for-performance relationship surrounding executive compensation in higher education. There has been much criticism of the rising levels of university…

Abstract

My study examines the pay-for-performance relationship surrounding executive compensation in higher education. There has been much criticism of the rising levels of university presidential pay, particularly in the public sector, citing it is pay without performance. Public colleges and universities are funded by taxpayers; therefore, their expenditures are even more heavily scrutinized than private institutions. Many feel that university executives are overpaid and are not delivering a return in the form of enhanced institutional performance to their investors, the public. Growing student debt only adds intensity to the outcry against heightened compensation. Proponents of the increasing pay levels contend that the ever-changing role of the university president and competition in the marketplace for talent warrants such compensation. Using data obtained from The Chronicle of Higher Education and Integrated Postsecondary Education System websites, I find a highly significant and positive relationship between compensation for executives at four-year public institutions and both the levels of university endowment and enrollment. These results support the pay-for-performance debate. In contrast, results for other performance measures, scholarships and graduation rates, do not support the debate. My study contributes to the literature examining pay-for-performance in higher education with an empirical analysis examining the institutional determinants of executive compensation for public colleges and universities.

Details

Sustainability and Governance
Type: Book
ISBN: 978-1-78441-654-6

Keywords

Article
Publication date: 3 October 2016

Linda Wilks

The purpose of this paper is to test and refine the long-established signal transmission model of the communication process by examining the ways in which a newly formed nonprofit…

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Abstract

Purpose

The purpose of this paper is to test and refine the long-established signal transmission model of the communication process by examining the ways in which a newly formed nonprofit arts foundation communicated its professed values to its stakeholders.

Design/methodology/approach

The study uses a mixed method case study approach. Interviews with key informants and observations of the foundation’s webpages enabled the identification of the professed values of the arts foundation. Next, a questionnaire survey established whether these values had been successfully decoded by stakeholders and identified the channels via which the values-related signals had been received.

Findings

The transmission model was found to be relevant as a model. However, to improve its fit within a nonprofit arts context, a modification to the model is suggested which highlights the importance of multi-sensory channels, the importance of context and the increasingly important role of the stakeholder.

Research limitations/implications

This study is a small-scale case study, although its mixed methods help to ensure validity.

Practical implications

The findings will help nonprofit arts organisations to decide how to best communicate their values to their stakeholders.

Social implications

The improved communications model will contribute to the enabling of organisations to uphold and transmit their values and thus improve society’s overall quality of life.

Originality/value

Literature which provides in-depth examination of the communication of values within a nonprofit arts context via a range of channels, including traditional, online and multi-sensory, is sparse. The opportunity to study a newly formed nonprofit arts organisation is also rare. The results of this study provide valuable evidence that even in today’s social media-rich world, people, sounds, sights and material objects in physical space still have a vital role to play in the communication of values.

Details

Arts and the Market, vol. 6 no. 2
Type: Research Article
ISSN: 2056-4945

Keywords

Article
Publication date: 3 May 2016

Mirjam Haus, Christine Adler, Maria Hagl, Markos Maragkos and Stefan Duschek

The purpose of this paper is to examine specific stressors and demands, perceived control, received support and stress management strategies of crisis managers (i.e. executives…

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Abstract

Purpose

The purpose of this paper is to examine specific stressors and demands, perceived control, received support and stress management strategies of crisis managers (i.e. executives and supervisors of organizations involved in disaster response) in the context of large-scale missions.

Design/methodology/approach

Totally, 31 semi-structured interviews with crisis managers were conducted in five European countries and analyzed with the qualitative text analysis method GABEK®.

Findings

The sample reported high demands and various sources of stress, including event-specific stressors as well as group specific, occupational stressors such as responsibility for decision making, justification of failures or dealing with press and media. While possibilities for control were perceived as limited during large-scale missions, organizational and peer support played an important role in mitigating mission-related stress. Effective stress management strategies were reported as crucial to ensure successful crisis management, and a need for more comprehensive stress management trainings was emphasized.

Originality/value

While stressors and coping strategies in first responders and emergency services personnel have been previously examined, corresponding research regarding the professional group of crisis management leaders remains scarce. Therefore, this study makes an important contribution by examining influential stressors within the work environment of crisis managers and by identifying starting points and requirements for stress management trainings and psychosocial support programs.

Details

International Journal of Emergency Services, vol. 5 no. 1
Type: Research Article
ISSN: 2047-0894

Keywords

Article
Publication date: 3 November 2021

Patrick J. Murphy, Artem Kornetskyy and Joseph T. Nixon

Social enterprises are defined in practice in terms of one operational model generating measurable value in more than one of the economic, social and natural/ecological value…

Abstract

Purpose

Social enterprises are defined in practice in terms of one operational model generating measurable value in more than one of the economic, social and natural/ecological value denomination categories. However, entrepreneurship theory does not generally or explicitly reflect this definition, which has generated confusion about the social enterprise concept. The purpose of this paper is to contribute to social enterprise theory by delineating novel aspects of this definition and their conceptual ramifications.

Design/methodology/approach

The authors review the social enterprise literature with a focus only on the most original contributions and most distinct research questions. The authors do not explicitly review research on traditional for-profit entrepreneurial ventures, not-for-profit/non-governmental organizations or mainstream social entrepreneurial ventures.

Findings

The authors offer several implications for social enterprise theory based on practices that are unique to the area but not amenable other areas of entrepreneurship. The contribution is instrumental to establishing social enterprise as a distinct theoretic area.

Originality/value

By focusing on novel aspects of social enterprise not easily explainable by mainstream theoretic traditions, the authors offer an original contribution to the development of social enterprise theory.

Details

Social Enterprise Journal, vol. 18 no. 2
Type: Research Article
ISSN: 1750-8614

Keywords

Article
Publication date: 29 November 2018

Ishani Buddika Soysa, Nihal Palitha Jayamaha and Nigel Peter Grigg

Using the BSC as the starting point, the purpose of this paper is to present a theory on nonprofit performance management and describes how an overall performance index (OPI) was…

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Abstract

Purpose

Using the BSC as the starting point, the purpose of this paper is to present a theory on nonprofit performance management and describes how an overall performance index (OPI) was empirically developed to assess the strategic performance of a nonprofit organisation (NPO).

Design/methodology/approach

A conceptual model was developed from the literature. This was refined into a testable theoretical model using case studies. Thereafter, the theoretical model and an accompanying measurement model on OPI were validated using quantitative data (n=223) collected from a sample of healthcare NPOs in Australasia.

Findings

The measurement model was found to be a good fit to data. The model parameters (weights) pertaining to the OPI represent six PM dimensions (Mission; Strategy; Organisational Capabilities, Infrastructure and People Development; Financial Health; Processes; and Stakeholder Satisfaction) and 13 sub-dimensions. These parameters provide a tenable scoring system to assess the strategic performance of a NPO.

Research limitations/implications

The parameters (hence the scoring system) were estimated from data collected from a particular sector (healthcare) and a region (Australasia).

Practical implications

The findings can be used for comparative benchmarking (e.g. by managers and major donors) of NPOs, better governance and to initiate major performance improvement initiatives.

Originality/value

This study is the first empirical study that has been undertaken to develop an OPI for NPOs. The findings can be readily used by the practitioners.

Details

Benchmarking: An International Journal, vol. 25 no. 9
Type: Research Article
ISSN: 1463-5771

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1 – 10 of 139