Search results for "Non profit."
showing 10 items of 16 documents
Conclusioni
2010
Riflessioni conclusive su una ricerca sull'associazionismo culturale a Palermo
Intellectual capital reporting: A knowledge tool to coordinate a group of regional non-profit organisations
2017
Whilst many organizations worldwide have stopped disclosing Intellectual Capital (IC), to the best of our knowledge, the only longstanding NPO still measuring, managing and reporting its IC is a large Italian non-profit organization (NPO), ANPAS Piemonte. The main aim of the article is thus to investigate the reasons why ANPAS Piemonte continues to deal with IC, to examine the determinants of this choice, the costs and the benefits management gets from IC measurement, management and reporting. In other words, the paper aims to explore the intellectual capital (IC) reporting process from an internal, managerial point of view. The paper employ a case study methodology to address its aim, and …
A Critical Analysis of the Intellectual Capital Measuring, Managing, and Reporting Practices in the Non-profit Sector: Lessons Learnt from a Case Stu…
2014
In management literature, intellectual capital (IC) is considered the key driver of the competitive advantage of the third millennium enterprise firm; consequently, measuring, managing and reporting IC has become a critical issue. Frameworks addressed to measure and report IC have proliferated, nevertheless the adoption of these frameworks is not so widespread in practice. The strong call for critically investigating IC practices has been raised by several leading authors in the area. Doing a critical and performative IC research means empirically researching IC organisational practices in specific contexts, in order to increase the understanding of the IC dynamics. By critically analysing …
L'autoregolamentazione: questioni canonistiche
2018
Enti religiosi/ecclesiastici e riforma del Terzo settore
2018
“La recente riforma del Terzo settore con cui è stata legislativamente ristrutturata tutta la materia del non profit italiano, presenta diversi aspetti critici legati alla sua attuazione che necessitano di essere chiariti. In particolare, si pongono particolari problemi applicativi con riferimento alla categoria degli “enti religiosi civilmente riconosciuti” individuata dal legislatore. A parte i dubbi ermeneutici creati dalla terminologia adottata, vi sono anche delle difficoltà connesse alle potenziali incompatibilità della nuova disciplina del Terzo settore con le caratteristiche strutturali degli enti di matrice religiosa. Il volume, in attesa che giungano chiarimenti dalla giurispruden…
E‐corporate social responsibility in small non‐profit organisations: the case of Spanish ‘Non Government Organisations’
2012
The image and the reputation of small NGOs have direct bearing on the capacity of these entities to retain and attract members, volunteers and donors. These attributes have been linked to the concept of Social Responsibility. Therefore, for NGOs to be socially responsible and to make this fact known is a key factor that will have a positive influence on their image and reputation and will contribute to their being recognised and to strengthening social confidence in them. This article analyses the e‐corporate social responsibility in Spanish NGOs. It shows the infra‐use that NGOs make of the Internet as an information medium to communicate their Corporate Social Responsibility (CSR) practic…
What Explains Governance Structure in Non-Profit and For-Profit Microfinance Institutions?
2009
This paper aims to explain the choice of board and CEO characteristics in microfinance institutions (MFI). Explanations are sought in substitution or complementarity between the characteristics, external governance variables, and financial performance and outreach performance to the poor. The data are from 290 MFIs in 61 countries, and the logit regressions methodology is employed. The board and CEO characteristics are board size, CEO-chairman duality, international directors, and female CEO. We find relationships among these variables, and also that the external governance variables ownership type (shareholder owned) and international initialization induce smaller board, less duality, more…
The governance of non-profit micro finance institutions: lessons from history
2009
Published version of an article in the journal: Journal of Management & Governance. Also available from Springer: http://dx.doi.org/10.1007/s10997-009-9116-7 Microfinance is high on the public agenda, and better corporate governance has been identified as a key factor for enhancing the viability of the industry. However, recent literature on the subject struggles to identify the corporate governance mechanisms that influence the performance of the Micro Finance Institutions (MFIs). Guided by stakeholder and agency theories, this paper uses a historical parallel found in savings banks to present corporate governance lessons for MFIs, particularly non-profit MFIs, today. The findings indicate…
Innovative IC framework in the non profit sector
2012
The importance of intellectual capital in the non-profit sector generates the need to measure its role in the value creation process. The purpose of the paper is to study the application of intellectual capital within the non-profit sector, by turning attention to resources such as: knowledge, experience, and skills. Organizations, which are able to increase the knowledge of their staff and transform this knowledge into skills to improve services, can easily meet users’ needs and, thereby, become competitive. This contribution proposes to study how people’s knowledge can contribute to increasing social value, which is the non–profit organization’s aim. Furthermore, the goal is to de…