Search results for "non-profit organization"
showing 10 items of 10 documents
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…
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.
Success Factors in Funding Acquisition for Research Projects through Competitive Calls: A study of R&D Public Centres
2017
Durante los últimos años, la capacidad de generación de recursos financieros derivados de la obtención de fondos competitivos ha sido una preocupación creciente para las organizaciones públicas de investigación y desarrollo (I+D), al garantizar su supervivencia y el futuro de los actuales sistemas de bienestar público implementados en la mayoría de los países europeos (Bazeley, 1998; Lee y Om, 1996; Muñoz, 2007; Santamaría, Brage-Gil, y Modrego, 2010). La literatura actual describe ampliamente las características y el impacto de los principales programas de financiación competitiva internacional (Galsworthy y McKee, 2013; Grimpe, 2012; Laudel, 2005, 2006), la magnitud de la eficacia de los …
Sociālā uzņēmējdarbība; potenciāli un izaicinājumi
2018
Jaunā nozare - sociālā uzņēmējdarbība – saņem aizvien vairāk uzmanības un popularitātes gadu laikā, un tomēr pastāv liela plaisa starp tās popularitāti un empīriskajiem pētījumiem, kuri rakstīti, lai izpētītu izaicinājumus, ar kuriem saskaras sociālie uzņēmēji. Lielākā daļa pētījumu ir veikti fokusējoties uz bezpeļņas organizācijām, turpretī organizācijas, kuras darbojas ar peļņu, ir saņēmušas daudzreiz mazāk uzmanības. Sociālā uzņēmējdarbība ir sarežģīts, daudzveidīgs fenomens, kurš ietver dažādus organizatoriskos veidus un aktivitātes, neskatoties uz to sociālās uzņēmējdarbības popularitāte tiek pārspēkota ar dažādajiem pieņēmumiem, ņemot vērā, ka dažādām sabiedrības grupām sociālā uzņēmē…
Alliances between For-Profit and Non-Profit Organizations as an Instrument to Implement the Economy for the Common Good
2020
The model of the Economy for the Common Good (ECG) has cooperation as one of its main principles. This alternative economic model proposes to prioritize cooperation over competition to favor the creation of social value. From this point of view, strategic alliances between organizations can be used as an instrument that supports implementation of the ECG model. In recent years, alliances between for-profit and non-profit entities have been strengthened as a method to facilitate actions focused on social responsibility and sustainability. Moreover, the ECG model has become an adequate management framework for corporate sustainability. This work aims to connect alliances between for-profit an…
Inside “Pandora’s Box” of Solidarity: Conflicts Between Paid Staff and Volunteers in the Non-profit Sector
2020
Non-profit organizations (NPOs) are quite complex in terms of organizational structure, diversity at the workplace, as well as motivational mechanisms and value rationality. Nevertheless, from the perspective of organizational psychology, the systematic analysis of this context is scarce in the literature, particularly regarding conflicts. This qualitative study analyzes types, prevalence, and consequences of conflicts in a large NPO considering as theoretical framework several consolidated organizational psychology theories: conflict theory, social comparison theory, and equity theory. Conflicts were analyzed taking into account volunteers' perspective, who have been the consistent protago…
Intellectual Capital Reporting in the Italian Nonprofit Sector. An Image-Building or an Accountability Tool?
2014
Abstract The purpose of this article is to analyze intellectual capital (IC) measurement, management, and reporting practices at organizational level, with the aim to address a relevant research question: are IC reports used as accountability or as image-building tools? The article presents a single in-depth case study of an Italian nonprofit organization (NPO) which has been measuring and reporting its IC for several years. The research project was conducted using an interpretative approach, by analyzing organizational IC reports in the light of a framework, derived from corporate social responsibility (CSR) and IC literature, able to provide researchers with useful insights to interpret t…