scholarly journals Not-for-Profit Performance Reporting: A Reflection on Methods, Results and Implications for Practice and Regulation

2021 ◽  
Author(s):  
Danielle McConville ◽  
Carolyn Cordery
Keyword(s):  
Research Data ◽  
For Profit ◽  
Not For Profit ◽  
Performance Reporting ◽  
Profit Performance ◽  
Research Questions ◽  
The Impact ◽  
Interesting Area ◽  
Prevailing View

AbstractThis paper presents a critical analysis of present approaches to studying not-for-profit performance reporting, and implications of research in this area. Focusing on three approaches: content analysis of publicly available performance reporting; quantitative analysis of financial data; and (rarer) mixed/other methods, we consider the impact of these on our knowledge of not-for-profit performance reporting, highlighting gaps and suggesting further research questions and methods. Our analysis demonstrates the important role of regulation in determining the research data available, and the impact of this on research methods. We inter-connect the methods, results and prevailing view of performance reporting in different jurisdictions and argue that this reporting has the potential to influence both charity practices and regulators’ actions. We call for further research in this interesting area. Contribution is made to the methodological literature on not-for-profits, and ongoing international conversations on regulating not-for-profit reporting.

The Omagh bombing and the community’s response

2017 ◽  
Author(s):  
David Bolton
Keyword(s):  
Medical Education ◽  
Northern Ireland ◽  
Local Community ◽  
Peace Process ◽  
For Profit ◽  
Not For Profit ◽  
Belfast Agreement ◽  
Therapeutic Services ◽  
The Impact

In this Chapter the author describes the circumstances and impact of the Omagh bombing which occurred in Northern Ireland in August 1998, just as the peace process was beginning to see political progress and violence had significantly reduced. The impact on casualties and their families in Omagh, Buncrana in the Irish Republic, and in Madrid, Spain, is described, as are the distress and traumatic consequences for the wider community. The responses of neighbours and friends, the wider Omagh community, its medical, education, not-for-profit and civic services, are described. The contribution of commemorative and arts based events is demonstrated. The risk to the developing peace process and the Belfast Agreement is outlined and how this impacted upon the development of therapeutic services for the local community. The role of politics and politicians in ensuring services were developed, is described.

scholarly journals Decolonising Namibian Arts and Design through Improvisation

2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Melanie SARANTOU ◽  
Caoimhe Isha BEAULÉ ◽  
Satu MIETTINEN
Keyword(s):  
Focus Group ◽  
Case Study Research ◽  
For Profit ◽  
Not For Profit ◽  
Start Up ◽  
Group Members ◽  
The Impact

The research investigates the role of service design and improvisation as decolonising practice. It is based on case study research with a focus group consisting of Namibian artists, designers, artisans and arts organisations who participated in artistic and cultural exchange activities of the Art South-South Trust (ASST), a start-up Namibian not for profit (NFP) organisation. The goal of ASST was to increase visibility of the focus group members, enable global exposure and create an arena for multi-vocality. The paper creates a practical framework for decolonising practices in Namibian arts and design by drawing on reflective practice to analyse the activities of ASST alongside interview data collected from Namibian and Australian partner organisations and participants in the program. Critical thinking is used to evaluate the impact of realised activities and processes both in situ in Namibia and in exchange in Australia. This paper explores practices that can enable decolonising processes in Namibian arts and design spheres

Volunteer engagement: conceptual extensions and value-in-context outcomes

2019 ◽  
Vol 29 (4) ◽  
pp. 462-487 ◽  
Author(s):  
Jodie Conduit ◽  
Ingo Oswald Karpen ◽  
Kieran D. Tierney
Keyword(s):  
Perceived Value ◽  
Survey Method ◽  
Content Type ◽  
Volunteer Retention ◽  
For Profit ◽  
Not For Profit ◽  
Spiritual Engagement ◽  
The Impact ◽  
Volunteer Engagement

Purpose The ability to attract and retain volunteers is crucial for not-for-profit organizations, and consequently, the need to understand and manage volunteers’ engagement is paramount. The purpose of this paper is to investigate the role of five volunteer engagement dimensions (cognitive, affective, behavioral, social and spiritual engagement) on perceived value-in-context, and its subsequent role for volunteer retention. Thus, providing for the first time an understanding of how unique types of value are determined through different facets of volunteer engagement. Design/methodology/approach To establish the nature and consequences of volunteer engagement, the authors collaborated with an Australian not-for-profit service organization. Using a survey method, the authors studied the organization’s volunteer workforce resulting in 464 usable responses. To capture volunteers’ degree of spiritual engagement, this paper introduces a rigorously developed unidimensional measure. Findings The results demonstrate the importance of the five engagement dimensions on volunteers’ perceived value-in-context, while highlighting significant effect differences including some counterintuitive consequences. The authors also establish the role of spiritual engagement and demonstrate the impact of value-in-context for volunteer retention. Originality/value This research explores the volunteer engagement-retention chain, by empirically studying the role of value-in-context. The authors provide first evidence for the relationship between volunteer engagement and value-in-context, examining the independent yet relative effects of various facets of volunteer engagement. In doing so, the authors offer new insight into the dimensionality of the volunteer engagement construct, broadening its conceptualization to include spiritual engagement as a core constituent. The authors further demonstrate the impact of value-in-context on volunteer retention, helping organizations to better make sense of meaningful volunteer experiences with long-lasting impacts and mutual benefits.

scholarly journals The Interactions between Polyphenols and Microorganisms, Especially Gut Microbiota

Antioxidants ◽  
2021 ◽  
Vol 10 (2) ◽  
pp. 188
Author(s):  
Małgorzata Makarewicz ◽  
Iwona Drożdż ◽  
Tomasz Tarko ◽  
Aleksandra Duda-Chodak
Keyword(s):  
Intestinal Bacteria ◽  
Research Data ◽  
Bioactive Metabolites ◽  
Human Organism ◽  
Comprehensive Knowledge ◽  
Bidirectional Relationship ◽  
The Matrix ◽  
Intestinal Pathogens ◽  
The Impact

This review presents the comprehensive knowledge about the bidirectional relationship between polyphenols and the gut microbiome. The first part is related to polyphenols’ impacts on various microorganisms, especially bacteria, and their influence on intestinal pathogens. The research data on the mechanisms of polyphenol action were collected together and organized. The impact of various polyphenols groups on intestinal bacteria both on the whole “microbiota” and on particular species, including probiotics, are presented. Moreover, the impact of polyphenols present in food (bound to the matrix) was compared with the purified polyphenols (such as in dietary supplements) as well as polyphenols in the form of derivatives (such as glycosides) with those in the form of aglycones. The second part of the paper discusses in detail the mechanisms (pathways) and the role of bacterial biotransformation of the most important groups of polyphenols, including the production of bioactive metabolites with a significant impact on the human organism (both positive and negative).

The Impact of Public Policy on Support Services for Indigenous Families with Children with Special Education Needs

2017 ◽  
Vol 47 (2) ◽  
pp. 198-205 ◽  
Author(s):  
Karen Trimmer ◽  
Roselyn Dixon
Keyword(s):  
National Policy ◽  
Disability Services ◽  
For Profit ◽  
The Past ◽  
Not For Profit ◽  
Special Education Needs ◽  
Provision Of Services ◽  
Education Needs ◽  
Families With Children ◽  
The Impact

In Australia and Europe, government agencies and not-for-profit organisations (NFPOs) have had long involvement in the funding and provision of community disability services. Significant change has occurred in Australia over the past two decades in the way government funds are expended, with marketplace mechanisms increasingly being used. As a consequence of economic and governance imperatives, funding of services via NFPOs has changed significantly with a move away from the provision of grants to the contracting of these organisations for the provision of services. In 2013, a new national policy, the National Disability Insurance Scheme (NDIS), was introduced that has impacts for the provision of disability services for children and their families. In particular, Indigenous families are likely to experience barriers in accessing services. This paper reviews the impact of international changes in policy and associated funding models and considers the impacts and research implications of Australia's initial experience of implementation of the NDIS.

Looking in the mirror

2015 ◽  
Vol 27 (4) ◽  
pp. 486-507 ◽  
Author(s):  
Paul Wells
Keyword(s):  
Business Professionals ◽  
Content Type ◽  
Public Practice ◽  
For Profit ◽  
Not For Profit ◽  
Individual Perception ◽  
Psychology Theory ◽  
Chartered Accountants ◽  
Practical Implications

Purpose – There is a widely held stereotypical view that accounting is structured, precise, compliance-driven and repetitive. Drawing on social psychology theory, this paper aims to examine how accountants may contribute to these stereotypical perceptions. Design/methodology/approach – Individual perception data were collected through questionnaires and interviews with accountants from the corporate, public practice and not-for-profit sectors, along with “Chartered Accountants” who no longer work as accountants. Findings – These findings suggest that, contrary to results from an earlier study, the targets of the accounting stereotype contribute to the stereotype formation and maintenance and that increased exposure to accountants may serve only to confirm and reinforce the accounting stereotype. Research limitations/implications – There are a small number of participants in this study, and this limits the ability to generalise the findings. Practical implications – These findings have important implications for the profession in how it communicates and promotes the role of the accountant in society. Failure to address the issues identified may lead the stereotype to become self-fulfilling. This may result in the recruitment of future accountants who lack the required skills and capabilities. This could lead to the loss of non-compliance-related accounting work to other business professionals. Originality/value – This study responds to criticism that little is known about how and why the accounting stereotype is formed and how contact with an accountant may increase stereotypicality. Additionally, this paper proposes a strategy to reduce stereotypicality through contact with accountants.

The impact of relative CEO compensation on not-for-profit contributions

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Stacey Kaden ◽  
Gary Peters ◽  
Juan Manuel Sanchez ◽  
Gary M. Fleischman
Keyword(s):  
Large Scale ◽  
Ceo Compensation ◽  
Drop Out ◽  
Content Type ◽  
For Profit ◽  
Not For Profit ◽  
Survivorship Bias ◽  
Excess Cash ◽  
The Impact ◽  
A Current

PurposeThe authors extend research suggesting that external funders reduce their contributions to not-for-profit (NFP) organizations in response to media-reported CEO compensation levels.Design/methodology/approachEmploying a maximum archival sample of 44,807 observations from US Form 990s, the authors comprehensively assess the extent that high relative NFP CEO compensation is associated with decreases in future contributions.FindingsThe authors find that donors and grantors react negatively to high relative CEO compensation but do not react adversely to high absolute executive compensation. Contributors seem to take issue with CEO compensation when they perceive it absorbs a relatively large portion of the organizations’ total expenses, which may hinder the NFP’s mission. Additional findings suggest that excess cash held by the NFP significantly exacerbates the negative baseline relationship between future contributions and high relative CEO compensation. Finally, both individual donors and professional grantors are sensitive to cash NFP CEO compensation levels, but grantors are more sensitive to CEO noncash compensation.Research limitations/implicationsThe authors’ data are focused on larger NFP organizations, so this limits the generalizability of the study. Furthermore, survivorship bias potentially influences their time-series investigations because a current year large-scale decrease in funding due to high relative CEO compensation may cause some NFP firms to drop out of the sample the following year due to significant funding reductions.Originality/valueThe study makes three noteworthy contributions to the literature. First, the study documents that the negative association between high relative CEO compensation levels and future donor and grantor contributions is much more widespread than previous literature suggested. Second, the authors document that high relative CEO compensation levels that trigger reductions in future contributions are significantly exacerbated by excess cash held by the NFP. Finally, the authors find that more sophisticated grantors are more sensitive to noncash CEO compensation levels as compared with donors.

On the Association between Donor-Imposed Financial Inflexibility and Future Donations to Charitable Organizations

2014 ◽  
Vol 27 (1) ◽  
pp. 63-79 ◽  
Author(s):  
Krishnamurthy Surysekar ◽  
Elizabeth H. Turner ◽  
Clark M. Wheatley
Keyword(s):  
Organizational Performance ◽  
Managerial Discretion ◽  
Costs And Benefits ◽  
Charitable Organizations ◽  
Financial Flexibility ◽  
Negative Relation ◽  
For Profit ◽  
Not For Profit ◽  
The Impact

ABSTRACT We address the impact of financial flexibility on organizational performance in a not-for-profit (NFP) setting. Specifically, we examine the link between donor-imposed financial inflexibility and subsequent donations. Donors sometimes impose restrictions on NFP use of the donated resources. These restrictions arise because of donors' preferences regarding how the assets are used, or as a mechanism for donors to monitor the actions of NFP management. Restricted donations cause financial inflexibility and limit managerial discretion. We examine the costs and benefits of restricting managerial discretion and find a negative relation between future donations and high levels of donor restriction. Specifically, we empirically demonstrate that when restricted assets comprise a high percentage of total assets, additional increases in restricted assets are associated with an overall reduction in future donations.

(Transport) history as policy lab for democratic governance

2019 ◽  
Vol 40 (2) ◽  
pp. 270-280
Author(s):  
Bert Toussaint
Keyword(s):  
Land Use ◽  
Deliberative Democracy ◽  
Environment Impact ◽  
Environment Impact Assessment ◽  
Planning Framework ◽  
Participatory Processes ◽  
Research Questions ◽  
The Impact

In the past decades we witnessed a rise of public participation in transport and land-use projects, and often those practices have been formalised in a solid juridical framework. In the Netherlands and other EU-countries, the cornerstones of this participatory planning framework are the Environmental Impact Study and the Environment Impact Assessment. However, historical appraisals of the impact of these instruments on participatory processes are lacking. Using the case study of the contested Dutch motorway project passing through the Amelisweerd forest (1970s), this paper aims to appraise the role of deliberative democracy concepts and practices. This paper is a plea for a novel academic agenda driven by the research questions: to what extent have participatory processes in transport, land-use and water management policies had an impact on deliberative democracy concepts and practices? Which role did citizens and users have in shaping the decision-making process?

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