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Book part
Publication date: 12 February 2013

Luca Gnan, Alessandro Hinna and Fabio Monteduro

Research on public and non-profit organizations has recently shifted towards the main body of research on governance of organizations and many public and non-profit

Abstract

Research on public and non-profit organizations has recently shifted towards the main body of research on governance of organizations and many public and non-profit scholars focused on that. Actually, public and non-profit organizations are important elements of the whole spectrum of organizations. But in the meanwhile, their study, within the governance research, has kept aside. Moreover, with the scope and the aim of the governance research, public and non-profit governance research fitted to this new environment, focusing on performance issues, as private organizations do.

Details

Conceptualizing and Researching Governance in Public and Non-Profit Organizations
Type: Book
ISBN: 978-1-78190-657-6

Article
Publication date: 1 June 2022

Hedy Jiaying Huang

The COVID-19 global pandemic has caused significant disruptions to the non-profit sector, highlighting the issues that the narrowly focused, traditional conception of…

Abstract

Purpose

The COVID-19 global pandemic has caused significant disruptions to the non-profit sector, highlighting the issues that the narrowly focused, traditional conception of governance fails to address. The purpose of this paper is to propose a contingency-based framework with its theoretical underpinnings in the existing literature, in order to support future empirical research on non-profit governance and accountability practices.

Design/methodology/approach

From a theoretical perspective, this paper synthesizes relevant existing literature and proposes a contingency-based accountability and governance framework in the non-profit sector. This paper draws on Ostrower and Stone’s (2010) contingency-based framework on boards and Hyndman and McDonnell’s (2009) conception of governance systems. This paper engages with the New Zealand and Australia context while reviewing relevant literature and relevant regulations.

Findings

The global pandemic has caused severe worldwide disruptions both socially and economically. There have been dramatic changes to the ways in which non-profit organisations (NPOs) operate. There is an urgent need to understand how such changes in the external environment impact on NPOs’ governance and accountability practices. In this context, the contingency-based accountability and governance framework proposed in this paper has important implications for non-profit research, while opening up an avenue for future research in this field.

Research limitations/implications

This paper does not involve empirical analysis.

Practical implications

This paper contributes by facilitating better understanding on how external contingencies like the COVID-19 global pandemic affect the external and internal environment of an NPO, how they impact on stakeholders and their interplay with an NPO’s governance and accountability systems. It also suggests that regulators of the non-profit sector, umbrella support organisations, and funders proactively encourage and guide NPOs to embrace a wider scope of governance and strengthen the level of governance in the sector.

Originality/value

This paper contributes to the literature by proposing a contingency-based accountability and governance framework in the non-profit sector to support future research in this field. It also sheds light on competing theoretical debates relating to the conceptualisation and operationalization of accountability and governance.

Details

Pacific Accounting Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 19 October 2010

Dima Jamali, Mohammad Hallal and Hanin Abdallah

Sound corporate governance is now a mainstream issue of concern in the business world. However, there has been no systematic investigation of corporate governance

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Abstract

Purpose

Sound corporate governance is now a mainstream issue of concern in the business world. However, there has been no systematic investigation of corporate governance practices in the healthcare sector. Allowing for a distinction between two types of healthcare organizations (profit and non‐profit), this paper aims to investigate nuances in the application of sound governance principles across different types of healthcare organizations in the context of a developing country, together with differing understanding and applications of corporate social responsibility.

Design/methodology/approach

The paper is based on a qualitative interpretive methodology, comprising in‐depth interviews with top hospital executives drawn from 21 Lebanese hospitals representing both the profit and non‐profit varieties.

Findings

The findings suggest some basic governance differences between for‐profit and non‐profit hospitals in terms of managerial structure, ownership and the role of the board of directors, as well as differing orientations towards corporate social responsibility. There is a general lack of understanding and application of corporate governance best practices in family‐owned, for‐profit hospitals, whereas non‐profit hospitals are more in line with corporate governance best practices, and more attuned to corporate social responsibility.

Originality/value

This paper presents fresh insights into applications of corporate governance and corporate social responsibility principles in a very important sector that has not received systematic attention and consideration in the literature.

Details

Corporate Governance: The international journal of business in society, vol. 10 no. 5
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 6 March 2019

Francisco J. López-Arceiz, Lourdes Torres and Ana J. Bellostas Ana J. Bellostas

The economic literature shows contradictory results when the relationship between corporate governance and financial position is assessed. The purpose of this paper is to…

Abstract

Purpose

The economic literature shows contradictory results when the relationship between corporate governance and financial position is assessed. The purpose of this paper is to analyze the role of the online disclosure of information, as an omitted variable, in this relationship.

Design/methodology/approach

In order to test the role of the online disclosure of information, a set of the structural equation models is evaluated. In these models, the indirect effect of the online disclosure on the relationship between corporate governance and the financial position, defined by performance, funding and investment, is analyzed.

Findings

Using data from a sample of 252 Spanish public non-profits between 2012 and 2016, the authors found that the development of corporate governance practices is not, by itself, able to improve the financial position of these organizations. These improvements can only be achieved if the online disclosure is promoted.

Research limitations/implications

Organizations should not only follow corporate governance practices but also communicate to the stakeholders the degree of development of these practices in an exercise of accountability. Finally, Web 3.0 practices must be promoted because they can be a mechanism to reinforce corporate governance practices and achieve a solid financial position.

Originality/value

This study contributes to the debate about the role of the online disclosure, introducing this transparent practice as a variable omitted by previous research. Moreover, the authors have considered the evolution for a period of four years in relation to the information published by each organization on the internet.

Details

Online Information Review, vol. 43 no. 5
Type: Research Article
ISSN: 1468-4527

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Article
Publication date: 1 September 2001

Peter Steane

This paper argues that divergence rather than convergence is manifested in non‐profit governance in non‐profit boards in Australia. This reinforces broader literature on…

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Abstract

This paper argues that divergence rather than convergence is manifested in non‐profit governance in non‐profit boards in Australia. This reinforces broader literature on governance undertaken in other countries, and suggests expectations of convergence are premature. The inclusion of more women as directors, together with a greater proportion of directors from minority groups in society, supports a view of directorship dissimilar from the corporate sector. Such divergence offers a contribution to the theory and practice of governance because it suggests that policies of convergence need to be built upon a realistic assessment of the ideologies and values that characterise the non‐profit sector.

Details

Corporate Governance: The international journal of business in society, vol. 1 no. 3
Type: Research Article
ISSN: 1472-0701

Keywords

Book part
Publication date: 12 February 2013

Bram Verschuere and Eline Beddeleem

As public service deliverers, funded by public money and performing tasks on behalf of government, many non-profit organisations (NPOs) are under pressure to increase…

Abstract

As public service deliverers, funded by public money and performing tasks on behalf of government, many non-profit organisations (NPOs) are under pressure to increase their performance. More and more NPOs have to prove they work efficiently, effectively and in line with the overall mission. As a result, the challenges these organisations are confronted with put pressure on their management. For NPOs, innovation and performance are managerial key issues. Ultimately, the question is what the factors are that lead to innovation and/or improved organisational performance in NPOs, given their important role in public service delivery, often acting as agents of government. For academics, this creates an ambitious research agenda. With a risk to oversimplify the picture, we could summarise this agenda as consisting of some crucial descriptive and explanatory questions. Major descriptive research questions concern the level of innovative behaviour of NPOs, their performance, and their organisational governance characteristics. In terms of explanations, there is a possible relationship between organisational governance features and organisational performance, between organisational governance features and innovation, and between innovation and organisational performance. In this chapter, we discuss the recent academic research concerning these issues, and, secondly, based on the assessment of this literature, we will propose some directions and challenges for such a research agenda.

Details

Conceptualizing and Researching Governance in Public and Non-Profit Organizations
Type: Book
ISBN: 978-1-78190-657-6

Keywords

Book part
Publication date: 3 July 2018

Giacomo Boesso and Fabrizio Cerbioni

Recent literature has investigated the composition, responsibilities and characteristics of non-profits’ boards, but there is a lack of research on the link between…

Abstract

Recent literature has investigated the composition, responsibilities and characteristics of non-profits’ boards, but there is a lack of research on the link between governance practices and preferences related to philanthropic strategy. This study integrates the strategic philanthropy literature with recent works in the area of governance to understand how organisations’ approach to governance can lead to different strategic approaches. The empirical section presents the results of a survey conducted among 144 decision makers (presidents, board members, managers) that belong to the largest Italian foundations. Using perceptual data, the exploratory results show significant associations between selected governance items (satisfaction of decision makers, usefulness of managerial reports, activism of board members) and the four pillars of strategic philanthropy.

The results of the study reveal where and when foundations’ decision makers believe that well-governed private foundations can act more effectively and efficiently than individual donors and poorly governed foundations can. Conclusions facilitate the formulation of guidelines and recommendations to professional players and regulators who are interested in enhancing the social value foundations can create.

Details

Hybridity in the Governance and Delivery of Public Services
Type: Book
ISBN: 978-1-78743-769-2

Keywords

Book part
Publication date: 18 April 2022

Cristina Góis, Helena Inácio, Deolinda Meira, Mafalda Jesus, Maria Goreti Teixeira and Patrícia Monteiro

Considering in one side, the differences between the non-profits and profits entities and, in other side, given the importance of governance to monitoring the protection…

Abstract

Considering in one side, the differences between the non-profits and profits entities and, in other side, given the importance of governance to monitoring the protection of the interests of the different stakeholders, this literature review aims to identify the special features of the social economy entities and its effects in the principles and guidelines of an adequate governance model for these entities.

An important conclusion after the analysis of several frameworks is that the latest approaches place less importance on formal aspects such as the governing body roles or composition. Nowadays the concerns are increasingly focused in the best ways to adopt viable strategies and business models that will ensure survival and growth of non-profit entities.

In Portugal we identified the specificities of the Portuguese third sector that is limited to the fulfilment of the legally imposed requirements to these organizations. Regarding governance aspects, Portuguese organizations are not subject to codes of good practice or if they follow them, they are designed for the for-profit sector and do not address the main concerns of the non-profit sector.

Details

The Equal Pillars of Sustainability
Type: Book
ISBN: 978-1-80382-066-8

Keywords

Book part
Publication date: 19 July 2014

Giacomo Boesso, Fabrizio Cerbioni and Kamalesh Kumar

This paper examines the role that effective governance plays in driving the strategies of grant-giving foundations as it relates to supporting various types of charitable…

Abstract

Purpose

This paper examines the role that effective governance plays in driving the strategies of grant-giving foundations as it relates to supporting various types of charitable and philanthropy activities of public interest. Today, foundations are more than ever active as pivotal element of the so called ‘private welfare state’ all around Europe and the United States. While other forms of organizations involved in philanthropy and public welfare face competition (i.e. corporations), budget constrain (i.e. governments) or fundraising imperatives (i.e. NGOs), private foundations do not feel such a pressure and can, therefore, tackle social issues that other organizations may not. Despite this privileged position, the role of governance in such non-profit organizations is far from certain. Prior literature review shows the lack of empirical analysis related to the role of governance in foundations as they attempt to shape various projects of strong public interest.

Design

Given foundations’ unique societal role and obligations and the fiscal advantages enjoyed by them, the objective of this study is to explore the factors that drive their decision-making and resource allocation process and to examine the efficacy of their financial and non-financial resource allocation decisions. Using the data collected from 112 large Italian foundations, this paper studies the relationship between the governance mechanism and philanthropic strategies of private foundations.

Findings

The significance of the study is based on the fact that in the non-profit sector, more than in the for-profit one, board members are called to play a strong advisory role at the top of their traditional monitoring role. In other words, active boards are expected to screen relevant public needs and to properly invest foundations’ resources in meritorious projects; while inert boards risks to pursuit private goals, camouflaged as public interest, and to dissipate resources by unconditionally financing unrelated grant requests.

Originality

This paper aims to empirically examine if and how different governance attributes associate with different philanthropic strategies. The choice of Italian foundations represents an ideal research environment considering the strong reduction of governmental social spending due to the financial crisis and the simultaneous increase in the social relevance of private foundations to support social causes of significance.

Details

Mechanisms, Roles and Consequences of Governance: Emerging Issues
Type: Book
ISBN: 978-1-78350-706-1

Keywords

Article
Publication date: 26 September 2020

Donald Nordberg

This paper aims to examine the puzzles of “ownership”, the legal and psychological commitment of directors, through the experience of the work of boards at non-profit

Abstract

Purpose

This paper aims to examine the puzzles of “ownership”, the legal and psychological commitment of directors, through the experience of the work of boards at non-profit organisations.

Design/methodology/approach

An exploration of the literature on charity governance leads to a first-person reflection on the tensions in directing two common types of non-profit organisations.

Findings

In the UK as in other countries, charities are companies, bound by company law as well as regulatory constraints of the non-profit sector. This creates responsibilities of ownership without the material benefits. In contrast to corporate share ownership, a sense of psychological ownership may pre-date appointment as a director, facilitating stewardship behaviour, facilitating stewardship and accountability.

Research limitations/implications

This paper calls for expanded empirical work on boards of non-profit organisations, giving a focused agenda of aspects to highlight the differences between charities and the corporate sector.

Practical implications

The focus on psychological ownership can influence recruitment, induction and organisation of the work of charity boards, helping to ease resource deficits.

Social implications

With pressure mounting in deliver of public services, the charity sector needs to fill growing gaps in provision. The constitution of boards plays a valuable role.

Originality/value

By incorporating psychological ownership in a framework of accountability, this paper points towards both a research agenda and practical considerations for charity boards.

Details

Management Research Review, vol. 44 no. 3
Type: Research Article
ISSN: 2040-8269

Keywords

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