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Article
Publication date: 31 May 2021

Zakhar Berkovich and Elizabeth A.M. Searing

The purpose of this paper is twofold. The first is to map the most influential literature in nonprofit finance and financial management. The second is to understand why…

Abstract

Purpose

The purpose of this paper is twofold. The first is to map the most influential literature in nonprofit finance and financial management. The second is to understand why the literature has evolved the way it has, including isolated silos developing in certain disciplines.

Design/methodology/approach

The review includes articles assembled from three sources: a core list, an expert list and journal archive searches on phrases that emerged. Using social origins theory as a guide, we coded 119 articles for traits such as root discipline, methodology and author characteristics.

Findings

Research tends to stay confined within the doctoral discipline of the author, who publishes in journals valued by their discipline. This has caused limited cross-referencing across disciplines, and it has allowed different understandings and judgments of the same phenomenon to exist in different fields. Data availability drives much of the research agenda, but author teams of mixed disciplines are promising.

Originality/value

Unlike a traditional literature review, this study identifies factors that have had a formative influence on the development of the diverse field of nonprofit finance and financial management. This diversity has resulted in a fractured field held in silos with few indigenous developments. Using social origins theory as a guide, this study provides an overview of the most consequential literature through the analysis of authors and institutional characteristics. This approach provides an evolutionary perspective and illustrates how this disciplinary adherence has created a research topography that limits progress for both scholars and practitioners.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 33 no. 5
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 7 December 2020

Manzurul Alam, Megan Paull, Anne Peachey, David Holloway and John Griffiths

The purpose of this paper is to explore how performance management systems in nonprofit organizations are influenced by their funding sources. It explains how resources…

Abstract

Purpose

The purpose of this paper is to explore how performance management systems in nonprofit organizations are influenced by their funding sources. It explains how resources motivate organizations to diversify their strategies with attended performance management systems.

Design/methodology/approach

It adopts a qualitative case study approach involving semi-structured interviews with key informants in a nonprofit organization to understand the evolving nature of performance management systems associated with different funding sources.

Findings

The findings suggest that the case study organization changed its revenue base along with its performance management systems to satisfy the reporting and accountability requirements of different funding sources. Despite external funding sources detailing different restrictions and requirements, the overall performance management system was able to manage these different expectations.

Research limitations/implications

This study is based on a single case study, and its findings need to be interpreted with care, as there are differences between nonprofit organizations because they differ in their environments, services and funding.

Originality/value

This paper contributes to extant knowledge on how organizational performance management is influenced by funding sources, providing insights at the operational and governance levels.

Details

Journal of Accounting & Organizational Change, vol. 17 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 25 October 2013

Mary Ann Hofmann and Dwayne McSwain

This paper provides a review and synthesis of past research regarding financial disclosure management by nongovernmental nonprofit organizations and suggests directions…

Abstract

This paper provides a review and synthesis of past research regarding financial disclosure management by nongovernmental nonprofit organizations and suggests directions for future study. The primary purpose of this review is to summarize the evidence on financial disclosure management to help regulators and other stakeholders understand why, how, and to what extent nonprofits engage in this behavior. The paper begins by defining disclosure management in nonprofit organizations and exploring the motivations for why it might occur. Next is a survey of the nongovernmental nonprofit financial reporting environment: objectives, common practices, and the informational needs of users of nonprofit financial reports. Research exploring the motives, methods, and consequences of disclosure management is summarized. The evidence suggests that nongovernmental nonprofit managers have a variety of incentives to manage reported numbers and that they do in fact alter spending decisions, choose accounting methods, and design cost allocations to achieve certain performance benchmarks. Furthermore, this review sheds light on the consequences of disclosure management and what can or should be done to limit it.

Details

Journal of Accounting Literature, vol. 32 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 26 July 2021

Mohammed Aboramadan, Yasir Mansoor Kundi and Annika Becker

Building on the theories of social exchange and organizational support, this study proposes a research model to investigate the impact of green human resources management

1197

Abstract

Purpose

Building on the theories of social exchange and organizational support, this study proposes a research model to investigate the impact of green human resources management (GHRM) on nonprofit employees' green work-related outcomes, namely green voice behavior, green knowledge-sharing behavior and green helping behavior. In the model, perceived green organizational support (PGOS) is theorized and employed as an intervening mechanism between the examined linkages.

Design/methodology/approach

Data were collected in two different waves from 408 employees working in the Palestinian nonprofit sector. Covariance based-structural equation modeling was used to validate the study's research model and to examine the hypotheses.

Findings

The results indicated that GHRM is positively associated with green voice behavior, green knowledge-sharing behavior and green helping behavior. Moreover, the results show that PGOS exhibits a significant mediation effect between the aforesaid links. This study thus provides initial empirical evidence in the field of GHRM, with particular focus on the nonprofit sector.

Research limitations/implications

This research provides a roadmap to nonprofit managers and practitioners on how GHRM can encourage employees to speak up, share information and help others in the environmental and green domain. By supporting nonprofit managers strengthening green employee behavior, it provides an additional source to fostering intrinsically motivated behaviors in the workplace.

Originality/value

In response to urgent environmental threats, this study contributes to green and sustainable management research with a focus on GHRM, thereby providing initial empirical research from a nonprofit perspective.

Article
Publication date: 1 March 2005

Kathryn Jervis and Pamela Sherer

The paper describes an integrated, interdisciplinary nonprofit management three-course concentration developed for an undergraduate public service major at a small…

Abstract

The paper describes an integrated, interdisciplinary nonprofit management three-course concentration developed for an undergraduate public service major at a small, private college. We describe the course development process and implementation issues pertinent to nonprofit management education that include where to house programs, faculty issues, interdisciplinary teaching, students’ needs and experiential learning. Our course objectives aimed to develop business competencies from accounting, finance, management and marketing in the context of nonprofit organizations for students with no prior business knowledge. The paper concludes with a description of our three courses.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 17 no. 2
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 5 March 2020

Elizabeth A. Cooper, Aimee DuVall Phelps and Sean Edmund Rogers

This paper systematically reviews the past four years of research on human resource management (HRM) in nonprofit organizations (NPOs) to better understand: (1) recent…

1811

Abstract

Purpose

This paper systematically reviews the past four years of research on human resource management (HRM) in nonprofit organizations (NPOs) to better understand: (1) recent theoretical and empirical developments and where scholarship in the field is headed (i.e. trends); (2) what topics and findings are especially important to understanding how the thought and practice of nonprofit HRM differs from that in public and for-profit organizations (i.e. insights); and (3) what gaps exist in current knowledge and scholarship and some real-world, practice-driven developments in people management that illuminate promising future research directions (i.e. opportunities).

Design/methodology/approach

Sixty-seven peer-reviewed journal articles covering the period 2015–2018 were identified using a university library database search, as well as by-hand searches through every issue of 22 nonprofit and 36 human resources-related journals during the four-year period.

Findings

The findings highlight strong continued interest by scholars in a wide range of nonprofit HRM issues, coverage of these issues by a worldwide network of researchers who bring global perspectives and contexts to the study of nonprofit HRM, and rich theoretical and methodological diversity. Yet, compared with the universe of possible human resource topics and several leading-edge developments in organizations and societies that might affect the way people are managed in nonprofits, the paper uncovers gaps in the most recent knowledge base.

Originality/value

The paper creates a compilation of the most recent nonprofit human resource research to be used as a tool for scholars, students, and practitioners for many years to come.

Details

Employee Relations: The International Journal, vol. 42 no. 5
Type: Research Article
ISSN: 0142-5455

Keywords

Article
Publication date: 27 July 2010

Eric Kong

The balanced scorecard (BSC) and intellectual capital (IC) concepts are two strategic management methods that help to identify and elevate organizations' intellectual…

3910

Abstract

Purpose

The balanced scorecard (BSC) and intellectual capital (IC) concepts are two strategic management methods that help to identify and elevate organizations' intellectual resources in the knowledge economy. However, very little research has examined the usefulness of the BSC and IC concept in nonprofit organizations. This paper aims to discuss these issues.

Design/methodology/approach

This paper uses a critical analysis of current literature in relation to BSC and IC concepts within the social service nonprofit context.

Findings

The findings suggest that BSC is less effective in social service nonprofit organizations (SSNPOs) because the model's strategy, cause‐and‐effect relationships and its four linked perspectives are incompatible to the unique social service nonprofit environment. IC, however, can be harnessed to co‐ordinate with the values and core character of SSNPOs.

Research limitations/implications

The paper contributes a new dimension to the body of literature; raising critical questions as to the usefulness of the BSC in SSNPOs and theoretically arguing that IC is an alternative strategic management framework in the social service nonprofit sub‐sector. The increased awareness of the IC concept in SSNPOs, as a result of this paper, likely generates further research from both nonprofit practitioners and scholars.

Originality/value

The paper is considered as a starting point and serves as a milestone in applying IC as a strategic management conceptual framework in the nonprofit sector. Also, the paper informs nonprofit leaders that IC is a more appropriate strategic management concept in the nonprofit sector.

Details

Journal of Intellectual Capital, vol. 11 no. 3
Type: Research Article
ISSN: 1469-1930

Keywords

Book part
Publication date: 19 July 2014

Sonia Moi, Fabio Monteduro and Luca Gnan

Recent literature on nonprofit boards of directors has extensively investigated the composition, role, responsibilities, and characteristics of boards. Given the growing…

Abstract

Purpose

Recent literature on nonprofit boards of directors has extensively investigated the composition, role, responsibilities, and characteristics of boards. Given the growing number of studies on nonprofit boards, which added new impulse to the debate on the role and characteristics of these players, it is time to analyze the state of the art and systematize the current knowledge. On the other hand, despite the presence of some literature reviews, a research comparing the debate among the nonprofit, private, and public sectors is still lacking. Using Gabrielsson and Huse’s (2004) framework, we wanted to identify factors that can influence research on nonprofit boards and compare our results with existing studies on private and public sector.

Methodology/Approach

We conduct a systematic literature review, selecting empirical articles published in international scientific journals from 1992 to 2012.

Findings

We found similarities and differences in relation to research on boards among sectors. As a common result, we found that evolutionary studies still remains a neglected area in all of three realms. Finally, whereas input–output studies prevail in the private sector and contingency studies prevail in the public sector, behavioral studies prevail in the nonprofit sector, demonstrating, also, that the sector itself can make a difference in the board’s research.

Research Limitations/Implications

This literature review provides some suggestion for further research on boards for all of three sectors. For example, we suggest complementing research on boards on all three sectors, especially in relation to evolutionary studies.

Originality/Value of Paper

This paper fills the need to clarify the status of research on nonprofit boards, in order to address scholars in the understanding of the phenomenon.

Details

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

Keywords

Article
Publication date: 9 November 2012

Brooke Fisher Liu

This study seeks to illustrate shared obstacles and opportunities that US nonprofit communicators face, broadening the understanding of nonprofit communication management

11920

Abstract

Purpose

This study seeks to illustrate shared obstacles and opportunities that US nonprofit communicators face, broadening the understanding of nonprofit communication management beyond fundraising, donor relations, and social media practices.

Design/methodology/approach

A total of 35 nonprofit communicators from across the USA were interviewed. The participants represented a variety of nonprofit sizes that address a variety of issues.

Findings

The interviews revealed six common challenges that the participants face: politics, laws and regulations, media attention, evaluation, brand recognition, and employee engagement. The interviews also revealed four common opportunities that the participants face: job satisfaction, collaboration, communication value, and professional development.

Research limitations/implications

The findings illustrate how nonprofit communicators in the USA address some shared experiences. In doing so, the findings lead to nine valuable areas for future research. Given that the findings are limited to the USA, future research is needed to examine nonprofit communicators’ shared experiences in other countries.

Practical implications

The study builds on recent research examining how the environment in which communication management is practiced affects communication practices, thereby contributing to theory development that predicts effective communication practices via sector. In addition, the study serves as a call to action for researchers to address pressing management issues identified by nonprofit communicators.

Originality/value

The study builds on recent research examining how the environment in which communication management is practiced affects communication practices. In addition, the study serves as a call to action for researchers to address pressing management issues identified by nonprofit communicators.

Details

Journal of Communication Management, vol. 16 no. 4
Type: Research Article
ISSN: 1363-254X

Keywords

Article
Publication date: 12 March 2018

Michael R. Ford and Douglas M. Ihrke

This study aims to use the original data collected from school board members representing nonprofit charter schools in the state of Minnesota to examine the relationship…

Abstract

Purpose

This study aims to use the original data collected from school board members representing nonprofit charter schools in the state of Minnesota to examine the relationship between the distribution of board-executive governance responsibilities and the performance of organizations operating as part of a New Public Management style macro-governance reform.

Design/methodology/approach

A combination of survey data collected from Minnesota charter school board members and hard performance data were utilized in two OLS regression models to predict the link between organizational governance and school performance.

Findings

The authors find that boards can improve hard measures of organizational performance by shifting responsibility of day-to-day operations closer to the executive, and public advocacy duties closer to the board. The results build on the existing literatures on school board governance and board-executive relations. Overall, the findings suggest the existence of an ideal balance between board-executive governance responsibilities in key functional areas on charter school boards.

Originality/value

Though a healthy literature exists regarding the value of charter schools, very few studies have actually explored the way in which these organizations are governed. This study is the first to link charter board governance responsibilities to performance.

Details

International Journal of Organizational Analysis, vol. 26 no. 1
Type: Research Article
ISSN: 1934-8835

Keywords

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