Search results for "Non-profit"

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 …

Changing Policy Environments in Europe and the Resilience of the Third Sector

2020

Contains fulltext : 202754.pdf (Publisher’s version ) (Closed access) In the article, we analyse the impact of changing policy environments on the development of the third sector in Europe. Based on the results of systematic comparative research in eight European countries (Austria, Croatia, France, Germany, the Netherlands, Poland, Spain and the UK), we identify commonalities and differences. In a three-step analysis, we examine policy changes, effects on the third sector and responses by third sector organizations (TSOs) in the social domain. Overall, the third sector in Europe has proven resilient. However, not only have public and private funding decreased, the process for acquiring suc…

Introducing in a Non-Profit Organisation a CSR Strategy through a Learning Oriented Perspective: the Emssanar case-study

2008

Voices heard and lessons learnt : Exploring multiple knowledges and local participation in a community-based integrated early childhood development p…

2019

Abstract Following calls for diverse and contextual perspectives of the rich lives of young children, their families and communities from/in the Global South, this paper presents critical reflections emerging from a three-year (2016-2019) communitybased Integrated Approach to Early Childhood Development (ECD) project implemented in the rural Eastern Cape Province, South Africa. It explores the critical relationship established between a range of stakeholders involved in this project as reflected on by two community activists working together in the area of early childhood in the province for thirty years. This article highlights the importance of situating any community development initiati…

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 …

Audit Quality and Corporate Governance: Evidence from the Microfinance Industry

2012

This study uses a unique, hand-collected sample of microfinance institutions from 73 countries that typically are not investigated in accounting research to analyze the relationships between audit quality and governance mechanisms. We examine two measures of audit quality, namely, the use of Big Four auditors and the presence of internal auditors who report to the boards of these institutions. The empirical analysis of this study reveals that these two quality metrics are highly related, although we also demonstrate that these metrics capture distinctive aspects of audit quality. In particular, the presence of internal auditors is related to other indicators of stricter governance, whereas …

Etude de la gouvernance d’une association dans un contexte de fusion

2018

International audience; L’objet de ce travail est d’étudier la gouvernance cognitive au sein d’associations qui ont fusionné. Une étude de cas réalisée au sein d’une association d’aide à domicile permet de mettre en lumière les confrontations entre les différents acteurs et le processus d’apprentissage qui nourrit des adaptations dynamiques et innovantes.

Teacher Training in Linguistic Diversity within Inclusive Education: Cooperation between Non-governmental Non-profit Organizations and Educational In…

2020

Esta tesis examina la colaboración entre las las organizaciones no gubernamentales sin ánimo de lucro centradas en los alumnos con una lengua materna diferente y los centros escolares de tres zonas geográficas europeas: República Checa, Italia y España. Responde a tres preguntas de investigación: (1) ¿Qué servicios ofrecen las organizaciones sin ánimo de lucro a los profesores? (2) ¿Cómo ven las organizaciones no lucrativas la cooperación actual? (3) ¿Conocen los profesores la existencia de organizaciones sin ánimo de lucro en este ámbito y están interesados en dicha cooperación? Se emplea un enfoque de métodos mixtos, aplicando un cuestionario a 34 organizaciones sin ánimo de lucro (9 chec…

How to make people become Ambassadors of Jazz - A Comparative Case Study of Voluntary Jazz Concert Promoters in Agder

2018

Master's thesis Music Management MU501 - University of Agder 2018 This study observes the comparative cases of two jazz clubs in the region of Agder, South of Norway. The cases investigated are the Non-Profit Organisations (NPOs) and voluntary associations (VOs); Kristiansand Jazzvesen (KJV) and Arendal Jazzklubb (AJ), that has slightly different organisational structures and environments. The main objective has been to unveil if there is a need for ambassadors of jazz, or jazz enthusiasts, in order for these jazz concert promoters to ‘thrive’, improve their live jazz concert experiences and recruit new volunteers. Then, how this can be achieved in a fast-changing digitalised “festivalised”…

INTELLECTUAL CAPITAL REPORTING PRACTICES IN THE NON-PROFIT SECTOR

2011

Chapter 2. A critical analysis of the main scorecard models for measuring and reporting IC in the non-profit sector The book focuses on Intellectual Capital (IC) reporting practices within the non-profit sector. This term is an umbrella term, which includes not only the non-profit (or third) sector in strict terms but also all sectors different from the for-profit sector. Nowadays, in a knowledge-based economy, knowledge is critical to for-profit organizations as it is to non-profit organizations (NPOs). In a new competitive environment, NPOs are requested to manage the existing resources efficiently and effectively and to create, maintain and develop new resources based on knowledge. In th…