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1 – 10 of over 1000
Article
Publication date: 20 October 2023

Sebastián Javier García-Dastugue and Horacio E. Rousseau

Managerial “awareness” of supply chain management (SCM) principles is a key antecedent of SCM adoption. However, supply chain awareness (SCA) provides fertile ground for further…

Abstract

Purpose

Managerial “awareness” of supply chain management (SCM) principles is a key antecedent of SCM adoption. However, supply chain awareness (SCA) provides fertile ground for further development. The authors combine extant research with the attention-based view of the firm to further develop SCA and theorize about its effect in an understudied context.

Design/methodology/approach

The authors combine SCA with supply chain orientation, of which awareness is central. The authors combine qualitative and archival data for a 10-year period to test SCA in nonprofits. SCA was measured unobtrusively to avoid respondent bias; then, the authors explore how SCA relates to revenue generation from services provided.

Findings

SCA correlates positively with revenue generation. Drawing on a contingency perspective, the authors test two moderators relevant to nonprofits. The positive effect of SCA on revenue is stronger for nonprofits collocated in cities with corporate headquarters but weaker for those with larger boards.

Research limitations/implications

The study further advances the notion of awareness for studying SCM phenomena and provides evidence of its relevance in the unexamined context of human services nonprofit organizations (NPOs). This work has implications for how attention to SCM principles shapes organizational outcomes, the factors that moderate these relationships and the importance of unobtrusively measuring awareness in SCM research. The authors used WayBack Machine to harvest websites. However, the quality and depth of text obtained prior to 2008 were lower than those of later years. Additionally, archival data for NPOs are limited.

Practical implications

Findings inform about the fit between nonprofit resources, type of board and fit with how to fund operations. This research provides an alternative way for policy makers to assess NPO capacity by focusing on the fundamental SCM concepts.

Social implications

The authors contribute to the dialogue about NPOs developing financial independence through revenue generation from services sold to end customers.

Originality/value

NPOs are seldom studied in SCM. This is an attempt to study NPOs by combining qualitative and quantitative data.

Details

The International Journal of Logistics Management, vol. 35 no. 4
Type: Research Article
ISSN: 0957-4093

Keywords

Article
Publication date: 4 December 2023

Cari Burke-Kolehmainen and Melissa Intindola

Within the context of the nonprofit resiliency framework, the authors use nonprofit functional expenses and contribution revenue to explore how the COVID-19 pandemic affected the…

Abstract

Purpose

Within the context of the nonprofit resiliency framework, the authors use nonprofit functional expenses and contribution revenue to explore how the COVID-19 pandemic affected the ability of nonprofits in different subsectors to carry out their mission, as well as their ability to “pivot” fundraising strategies to integrate social media and digital engagement.

Design/methodology/approach

The authors use IRS form 990 return data for organizations with a year-end return that includes at least six months of COVID-19 impact (“Wave 1 Effects” period) and also have a prior-year return (“Business as Usual” period). The authors use Wilcoxon signed rank tests to examine whether there are differences in our variables of interest between the two periods.

Findings

While the majority of nonprofits in most subsectors experienced a significant decrease in program spending, fundraising spending and fundraising efficiency ratios between the two time periods, the authors found variation in the change in contribution revenue and fundraising ratio between the two periods between subsectors. The authors also find that the percentage of nonprofits able to “pivot” their fundraising strategies varies by subsector between 13.33 and 31.23%.

Originality/value

This paper provides new information regarding the pandemic's initial effect on nonprofit program and fundraising spending, the related contribution revenue and the ability of nonprofits to “pivot” fundraising to remote strategies. The authors propose a more robust fundraising efficiency measure and a new measure indicating a nonprofit's “ability to pivot” their fundraising strategy. The authors encourage future researchers to conduct further longitudinal studies to understand how these effects may continue or change.

Details

American Journal of Business, vol. 39 no. 2
Type: Research Article
ISSN: 1935-5181

Keywords

Article
Publication date: 30 March 2023

Stefan Ingerfurth

Also due to the “50+1 rule”, which exists in the German football Bundesliga and was introduced to regulate competition, clubs with a wide variety of legal forms participate. The…

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Abstract

Purpose

Also due to the “50+1 rule”, which exists in the German football Bundesliga and was introduced to regulate competition, clubs with a wide variety of legal forms participate. The aim of this article is to explain the consequences of the rule, the dominance of nonprofit organisations in German football and to contribute to the discussion on whether other football leagues should follow this model.

Design/methodology/approach

The study looks at the German Bundesliga with its special 50+1 rule. With reference to stakeholder theory, the management challenges of participants in the Bundesliga are elaborated.

Findings

There are still clubs that participate as purely nonprofit associations, even though from an organisational point of view there are some arguments against this legal form. Due to the 50+1 rule, a nonprofit association has the majority of decision-making powers in each participating organisation. The goals desired by the 50+1 rule, such as “maintaining football as a common good” and at the same time “competitive balance”, do not seem to be achieved.

Originality/value

The article shows that regulation in the leagues appears to make sense and, in the case of the German Bundesliga, has led to participants with different legal forms. However, it also shows that the 50+1 rule is also associated with opposing goals that cannot be achieved in equal measure.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 20 September 2023

Guillaume Plaisance

In the face of crises, nonprofit organizations (NPOs) have focused on their financial viability but there are other operational aspects to consider (e.g. activity or volunteer…

Abstract

Purpose

In the face of crises, nonprofit organizations (NPOs) have focused on their financial viability but there are other operational aspects to consider (e.g. activity or volunteer involvement). This study aims to investigate whether governance changes made by NPOs in times of crisis have enhanced organizational viability in a broader sense.

Design/methodology/approach

Through community-engaged research, the link between governance changes and organizational viability is examined. This study is based on a survey of 10,926 French NPOs and the conceptual framework of societal orientation.

Findings

They show that changing governance in the midst of a crisis can protect organizational viability, if the beneficiaries and members remain the core of the strategic target and if the content of volunteering remains stable.

Research limitations/implications

This study, therefore, calls for a better study of the risks of governance changes for internal stakeholders, both at the level of scholars and within the organizations themselves. The results extend recent works on governance change and highlight the relevance of societal orientation in times of crisis.

Practical implications

This study helps to counter the criticisms regularly made about governance (particularly in France) and highlights the importance of maintaining the board of directors in NPOs. It invites NPOs to make decisions that protect their values, mission and beneficiaries at all times.

Originality/value

This study focuses on societal orientation in relation to stakeholder theory, as well as the nonfinancial aspects of viability.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 3
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 11 May 2023

Sarah-Louise Mitchell

Nonprofit organisations (NPOs) are an increasingly fundamental part of our society. Meeting rising demand requires NPOs to attract enough resources, especially volunteers, to…

Abstract

Purpose

Nonprofit organisations (NPOs) are an increasingly fundamental part of our society. Meeting rising demand requires NPOs to attract enough resources, especially volunteers, to enable service delivery. This paper aims to adopt a novel theoretical lens to reframe this marketing challenge to inform practice and extend theory.

Design/methodology/approach

Practice-based exploration of a volunteer-enabled NPO, parkrun, through in-depth interviews and secondary source analysis.

Findings

The research identified that the brand community connects volunteers through three inter-connected levels. The big idea of parkrun, the focal brand, resonated with people through being “on their wavelength”, something they believed in. The local, physical event meant engagement was “on their patch”, anchored in place. Finally, the brand community enables people to volunteer “on their terms”, with fluid roles and flexible levels of commitment.

Research limitations/implications

Not all NPOs have service beneficiaries who are able to volunteer, services with different volunteering roles, or operate through a local physical presence. However, taking a focal brand approach to consider the brand community through which people volunteer for an NPO, the practices that reinforce that community, and how to offer volunteers significantly greater flexibility in both role and commitment presents an opportunity for NPOs to rethink how volunteering works for them in the future.

Practical implications

Clear recommendations for practice include the opportunity to integrate service beneficiary with service delivery enabler (volunteer) to strengthen the implicit social contract, increasing participation to deepen the social identity felt towards the brand, and key practices that reduce barriers to volunteering.

Originality/value

The paper extends volunteering theory from the traditional individual needs approach to a focal brand community perspective. The marketing challenge of attracting volunteer resources to NPOs is understood through rethinking the boundaries between service beneficiaries and service enablers, anchored in social identity theory. It provides clear recommendations for practice through reframing the recruitment challenge.

Details

European Journal of Marketing, vol. 57 no. 10
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 7 July 2022

Rishi Kappal and Dharmesh K. Mishra

This paper aims to explore the interlinkage and association of executive isolation at the workplace faced by Chief Executive Officer (CEO) of a not-for-profit organizations (NPOs…

Abstract

Purpose

This paper aims to explore the interlinkage and association of executive isolation at the workplace faced by Chief Executive Officer (CEO) of a not-for-profit organizations (NPOs) and its impact on the attrition at the C-Suite Professionals (CXO), Direct reports of CEO levels.

Design/methodology/approach

Executive isolation at top management with reference to the CEO level has emerged as a major challenge that is faced by NPOs with the effect being multiplied by the pandemic and remote working. This paper intends to examine the relevance of the impact of executive isolation experienced by top management leading to increase in the attrition at the CXO levels in NPOs due to their increasing dissatisfaction. To make a thorough study, a detailed literature review has been done followed by qualitative research methods of individual interviews, group interviews and surveys to ascertain the implications of CXO-level executive isolation on the CXOs attrition in NPOs.

Findings

The executive isolation experienced by CEOs makes them develop certain preconceived set of beliefs. By being isolated from the direct report CXOs and action on the ground and working from a remote location, they tend to inculcate their own decisions into the direct reports, thereby depriving them of authority and autonomy. This starts leading to the high level of CXO attrition.

Research limitations/implications

This paper has tried to study the linkage of the executive isolation at top management with the levels of CXO dissatisfaction leading to attrition at NPOs. This topic appears to be much-needed to be understood, especially when the new normal of work is being redefined.

Practical implications

The paper enumerates that the NPOs can attempt to deal with the challenges of engaging CXOs through virtual working; however, the mindfulness can be impacted by the experiences of executive isolation at management levels. This, in turn, can lead to lower morale, compromised performance resulting in CXO-level dissatisfaction and attritions.

Originality/value

With the limited awareness about executive isolation and its multiplier effect due to the pandemic, NPOs, like other enterprises, had to resort to virtual working. However, executive isolation at management levels apparently leads to reduction in the CXO-level engagement with the teams under them and with the CEO to which they report. This aspect can lead to the NPOs not being able to achieve their impact objectives during the outward turbulence and inward challenges of CXO-level attritions because of the CXO-level dissatisfaction.

Details

International Journal of Organizational Analysis, vol. 31 no. 7
Type: Research Article
ISSN: 1934-8835

Keywords

Article
Publication date: 4 April 2024

Misun Lee, Ralph S. Brower and Daniel L. Fay

This paper analyzes how a national social enterprise policy encourages the social missions of social enterprises and uncovers the relationships between social enterprise…

Abstract

Purpose

This paper analyzes how a national social enterprise policy encourages the social missions of social enterprises and uncovers the relationships between social enterprise governance and labor equity, an area that has been rarely studied in nonprofit governance studies.

Design/methodology/approach

The study analyzes the effects of four legal requirements for work-integrated social enterprises (WISEs) codified by the Social Enterprises Promotion Act (SEPA, 2007) in South Korea. Then, it relies on panel regression analysis (2020–2022) to examine how the compositions of the governance of WISEs are related to their hiring and wage equity.

Findings

The institutional arrangements required by SEPA have resulted in positive social impacts for most WISEs. However, the results of regression models show that individual participant groups in the WISE governance achieved mixed results depending on the labor issue.

Research limitations/implications

Generally, this research explores the concept of diversity and its utility in nonprofit governance, with a particular focus on targeted diversity policies, demonstrating that governance arrangements influence the success of these policies.

Practical implications

The findings bring new insights for policymakers about “altruistic economic entities.” For practitioners in social enterprises, the results of the regression models underscore the importance of understanding the participant composition of decision-making meetings.

Originality/value

This study sheds light on labor equity, which government-certified social enterprises should achieve from the perspective of nonprofit governance.

Details

International Journal of Public Sector Management, vol. 37 no. 3
Type: Research Article
ISSN: 0951-3558

Keywords

Article
Publication date: 1 August 2023

Guillaume Plaisance

This article examines whether accountability can contribute to the analysis of effectiveness in grassroots voluntary organizations (GVOs) in France.

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Abstract

Purpose

This article examines whether accountability can contribute to the analysis of effectiveness in grassroots voluntary organizations (GVOs) in France.

Design/methodology/approach

Based on recent studies and stakeholder theory, hypotheses are formulated about the negative link between accountability and financial effectiveness and a positive link between accountability and non-financial effectiveness.

Findings

The findings show that accountability practices are positive determinants of financial indicators (apart from return on assets [ROA]) and employment of people in difficulty. In contrast, the other non-financial indicators are not explained by accountability practices.

Research limitations/implications

The study points out the complexity and paradoxes surrounding accountability and highlights the risk of insensitivity to it. It thus underlines a specific French situation, close to the risks of myopia linked to accountability. One possible explanation could be the coupling and decoupling mechanisms that allow non-profit organizations (NPOs) to regain power. Given the sometimes-random effects of accountability, producing nuanced theories is necessary, and governance should oscillate between equilibrium and adaptation in the face of stakeholders. Finally, this article introduces the risk of insensitivity of NPOs to accountability (i.e. they act as they wish, regardless of control mechanisms such as accountability).

Practical implications

This study thus reveals governance dilemmas, which could be solved through less formal, more mission-oriented, more creative and therefore heterodox accountability.

Originality/value

The French context of mistrust of certain managerial approaches and the development of codes of governance based on a disciplinary vision are confronted with a growing and critical literature on accountability in NPOs.

Details

Journal of Applied Accounting Research, vol. 25 no. 3
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 17 November 2023

Faris Shalahuddin Zakiy, Falikhatun Falikhatun and Najim Nur Fauziah

This paper aims to investigate the impact of sharia governance on organizational performance in zakat management institutions in Indonesia over the period 2017–2021.

Abstract

Purpose

This paper aims to investigate the impact of sharia governance on organizational performance in zakat management institutions in Indonesia over the period 2017–2021.

Design/methodology/approach

This study examined 33 zakat management organizations in Indonesia from 2017 through 2021 for 151 observations. Gross allocation ratio and growth of ZIS collection are used as organizational performance measures. The independent variables in this study are board of director size, educational background of the board of directors, sharia supervisory board size, sharia supervisory expertise, supervisory size and management size. Also, the study uses size, age and audit opinion as control variables to help measure the relationship between sharia governance and organizational performance.

Findings

This study shows that the board of directors and supervisory size positively and significantly affect organizational performance. Then, the educational background of board of directors has a negative and significant effect on organizational performance. In Model 1, sharia supervisory board size has a positive and significant effect on organizational performance, but in Model 2, sharia supervisory board size does not. Meanwhile, sharia supervisory expertise and management board size do not affect organizational performance.

Practical implications

The findings in this study illustrate the importance of transparency in the zakat management organization. Transparency helps minimize conflicts of interest and information asymmetry in the zakat management organization. In addition, sharia governance mechanism helps regulators and top management to make effective policies to improve and enhance organizational performance.

Social implications

Sharia governance is essential for zakat management organizations to increase accountability, credibility and public trust and support the practice of zakat management organizations.

Originality/value

This study discusses sharia governance and organizational performance in socioreligious organizations, especially zakat management organizations, which are still rarely carried out. Thus, this study broadens the insights of sharia governance and highlights the importance of performance appraisal in zakat management organizations.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 22 May 2024

Anna Uster

This study examines co-production during the Covid-19 crisis, characterized as a Black Swan event, with a specific emphasis on local professionals’ preparedness and response.

Abstract

Purpose

This study examines co-production during the Covid-19 crisis, characterized as a Black Swan event, with a specific emphasis on local professionals’ preparedness and response.

Design/methodology/approach

A qualitative approach combining deductive and inductive approaches was employed to gather data from professional coordinators of co-production processes in Israeli local governments. The study utilizes professionalism theory as a framework to examine such key elements as professional knowledge, autonomy, status and legitimacy. Additionally, open coding is used to investigate emerging themes.

Findings

The findings reveal that, despite preventive efforts by the central government, local professionals were unprepared to address the crisis. Traditional top-down approaches failed during the crisis, emphasizing the need for peer learning and collaboration among various stakeholders. Professionals' de facto autonomy, driven by quick decision-making and creative problem-solving, elevated their legitimacy and status. Inter- and intra-organizational collaboration was essential to maintain performance through co-producing public services. Finally, multicultural awareness proved vital; neglecting this may have severe consequences in routine times but especially during crises.

Research limitations/implications

Using qualitative research, this study emphasizes the importance of understanding context in interpreting thoughts and actions. However, our approach has limitations. We collected data at a single point in time, which may not capture changes over time. Additionally, we relied on self-reporting from 19 public professionals in local municipalities, each managing the coproduction-based center within the respective municipality. However, this setup, where a single coordinator represents the entire co-production function of the municipality, has its limitations as only one voice is heard.

Practical implications

By shedding light on the multifaceted aspects of co-production, policymakers and professionals could learn about such substantial factors as professionals’ autonomy, inter-organizational collaborations and sensitivity to cultural nuances, which should be established first and foremost in routine times to prepare for crisis. In our case study, governmental preventive measures were inapplicable to crises, and experience of prior crises did not necessarily bestow an ability to prepare accordingly. This is where the role of the street-level professionals becomes significant: these are the actors who experience the crisis on the ground and may provide a quick and effective response. Their ability to take the reins, to be innovative and to generate knowledge while exerting their own professional consideration, proved extremely important.

Originality/value

This research contributes to our understanding of public service professionals’ effective leveraging of the contributions of co-producers in times of crisis. It shifts focus from top-down policy preparedness and implementation to the development of appropriate organizational structures and active and routine stakeholder engagement, thereby enhancing preparedness for crises.

Details

International Journal of Public Sector Management, vol. 37 no. 5
Type: Research Article
ISSN: 0951-3558

Keywords

1 – 10 of over 1000