From the stakeholder viewpoint: designing measurable objectives

2012 ◽  
Vol 33 (6) ◽  
pp. 40-46 ◽  
Author(s):  
Graham Kenny

PurposeThis article seeks to review how objectives are conventionally designed for organizations before detailing a new and proven approach based on the author's many years of research and consulting experience. The practical situation on which the article aims to focus is strategic planning, a process in which CEOs, middle managers and directors on boards find themselves frequently involved.Design/methodology/approachThe outlined objective‐setting methodology is the result of more than two decades of action research. The author has worked with organizations across all sectors – private, public and not‐for‐profit – to develop meaningful and measurable objectives during the course of designing their strategic plans.FindingsMost organizations flounder when it comes to objective setting. They come up with lists of objectives that are a mixture of quantified and non‐quantified items or restatements of mission, vision and values; they are often vague and general and are assembled as one undifferentiated block, i.e. not segmented according to an organization's key stakeholders. No wonder managers find the conventional process of objective‐setting both frustrating and ineffective. In contrast, the author has found that the approach outlined in this article engages participants and produces clear and measurable outcomes.Originality/valueOrganizations in all sectors – business, government and not‐for‐profit – can benefit greatly by re‐thinking their current practices and changing the way they go about designing their objectives. The approach outlined herein has solved many conceptual and practical problems managers face and led to the design of organization objectives that really shape precise strategies.

2019 ◽  
Vol 9 (2) ◽  
pp. 185-200
Author(s):  
Norm O’Reilly ◽  
Sameer Deshpande ◽  
Guy Faulkner ◽  
Amy Latimer ◽  
Allana Leblanc ◽  
...  

Purpose Corporations often benefit from associating their brand(s) with a sports property; in some cases, the property is owned or supported by a not-for-profit organization (NFP) championing a cause. Title sponsorship of such a sport event has received limited research attention but is important to a NFP for raising funds and in-kind contributions to support their cause. The purpose of this paper is to investigate title sponsorship of cause-related sport events. Design/methodology/approach This research examines the title sponsorship of a cause-related sport event and its effectiveness in relation to the event, the organization, the cause and other sponsors of the NFP. Specifically, this study examines these questions in the context of a specific annual event, Sports Day in Canada organized by ParticipACTION, a national Canadian NFP and whose title sponsor is Royal Bank of Canada (RBC). Findings Results show that title sponsorship has significant potential value for the sponsor and the cause, perhaps to the detriment of other (lower tier) sponsors of the event and the NFP. Originality/value This research has value to sponsors and cause-related sport events alike. In the case of sponsors, it provides insight into the value of title sponsorship vs other categories of sponsorship, for a brand considering sponsorship of cause-related sport property. For cause-related sport events, the research informs about the importance and possible revenue generation opportunity linked to the title sponsor category.


2016 ◽  
Vol 34 (2) ◽  
pp. 169-187 ◽  
Author(s):  
Dave Crick ◽  
James M. Crick

Purpose – The purpose of this paper is to help develop the understanding of the nature of coopetition (collaboration as well as competition) and is set in the context of a Taekwondo organisation. Design/methodology/approach – Interviews were undertaken with 25 instructors in various clubs within New Zealand’s “International Taekwondo” (ITKD) together with 25 students and supplemented with triangulation against secondary data such as websites and media reports. Findings – The findings suggest that coopetition can be seen from various perspectives in order that the organisation as a whole benefits. Specifically, while the ITKD is a not-for-profit firm, individual clubs may compete for revenue from students joining them as opposed to rival clubs. However, clubs collaborate in various way such as once registered, students can train free at rival clubs and resources are to some extent pooled so the ITKD as a whole benefits, e.g. sending competitors overseas and bringing in senior people to undertake a promotion grading. Originality/value – The contribution is to offer insights into the nature of coopetition at the sports marketing/entrepreneurship interface by suggesting that the potential paradox of collaboration and competition can be explained by considering the benefits to an overall organisation as opposed to individual clubs within it.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Cherrie Yang

Purpose The COVID-19 pandemic has forced not-for-profit organizations (NFPs) to look outside their organizational boundaries for collective impact. In this unprecedented and turbulent situation, the need to understand and articulate the effectiveness and impact of collaborative efforts is paramount. The purpose of this paper is to explore the potential nexus between nonprofit impact measurement and collaboration. Design/methodology/approach This paper reviews key aspects of the NFP impact measurement and collaboration literature and discusses the potential nexus between these two concepts. NFP collaboration refers to the collaborative arrangements that involve NFPs with other NFPs and/or businesses and government. Findings Based on a literature review, this paper argues that NFPs must acknowledge the significance of impact measurement when engaging in collaborative efforts and the mutually reinforcing relationships between the NFP impact measurement and collaboration to make a collective impact. Originality/value Research on the nexus of NFP impact measurement and collaboration is scant, but it is urgently needed due to the COVID-19 crisis. This paper is timely to review the extant knowledge base of NFP impact measurement and collaboration and attempts to draw meaningful connections between the two concepts. The paper also has significant implications for practice as it responds to the calls for more collaboration in the New Zealand NFP sector and will be of interest to NFP leaders, managers, funders and policymakers.


2018 ◽  
Vol 31 (6) ◽  
pp. 1691-1719 ◽  
Author(s):  
Lyn Daff ◽  
Lisa Jack

Purpose The purpose of this paper is to provide insights into the importance of accountants’ networks inside organisations, the parties who comprise those networks and how accountants go about building and maintaining their networks. It also illustrates the use of strong structuration theory, which specifically considers the networks that surround agents. The theoretical discussion highlights the significance of communication as agency in the context of accounting practice through a strong structuration perspective. Design/methodology/approach A qualitative approach to the inquiry was adopted. Interviews were conducted with 30 Australian accountants from 22 not-for-profit organisations. A thematic approach was used to analyse the transcripts. Structuration theory, supplemented by strong structuration, informed the study. Findings The interviewees attested to the importance of communication and developing networks within their organisations. They actively sought to expand and enhance their networks. The accountants played a pivotal role in networks and they pursued both horizontal and vertical relations. The accountants’ knowledge of organisational positions and perceptions of their own roles were used strategically in attempts to alter the internal structures of networked others. Research limitations/implications The interviewed accountants worked in not-for-profit organisations and this may influence the findings. Future research might consider accountants working in for-profit organisations. The study provides insights into strategies to develop intra-organisational networks. Originality/value The study contributes to the meagre literature regarding accountants’ networks within organisations. It provides insights that may assist accountants in enhancing their own networks. Although structuration theory is well-established in accounting research, the enrichments offered by strong structuration are illustrated in this study.


2018 ◽  
Vol 118 (4) ◽  
pp. 745-764 ◽  
Author(s):  
Claudia Vásquez Rojas ◽  
Eduardo Roldán Reyes ◽  
Fernando Aguirre y Hernández ◽  
Guillermo Cortés Robles

Purpose Strategic planning (SP) enables enterprises to plan management and operations activities efficiently in the medium and large term. During its implementation, many processes and methods are manually applied and may be time consuming. The purpose of this paper is to introduce an automatic method to define strategic plans by using text mining (TM) algorithms within a generic SP model especially suited for small- and medium-sized enterprises (SMEs). Design/methodology/approach Textual feedbacks were collected through a SWOT matrix during the implementation of a SP model in a company dedicated to the local distribution of food. A four-step TM process (performing acquisition, pre-processing, processing, and validation tasks) is applied via a framework developed under the cloud computer paradigm in order to determine the strategic plans. Findings The use of categorization and clustering algorithms show that unstructured textual information produced during the SP can be efficiently processed and capitalized. Collected evidence reveals the potential to enhance the strategic plans creation with less effort and time, improving the relevance, and producing new technological resources accessible to SMEs. Originality/value An innovative framework especially suited for the SMEs based on the synergy assumption of the coupling between TM and a generic SP model.


2015 ◽  
Vol 31 (2) ◽  
pp. 16-18

Purpose – This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach – This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings – This paper examines some of the issues facing leaders of not-for-profit organizations, and considers ways in which this “third sector” is both similar to and different from the way that things operate in the public and private arenas. Practical implications – This paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations. Originality/value – This briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.


Author(s):  
Andrea M. Scheetz ◽  
Aaron B. Wilson

Purpose The purpose of this paper is to investigate whether intention to report fraud varies by organization type or fraud type. Employees who self-select into not-for-profits may be inherently different from employees at other organizations. Design/methodology/approach The authors conduct a 2 × 2 experiment in which (n=107) individuals with a bookkeeping or accounting background respond to a fraud scenario. Analysis of covariance models are used for data analysis. Findings The authors find evidence that not-for-profit employees are more likely to report fraud and that reporting intention does not differ significantly by fraud type. Research limitations/implications Limitations of this study include the simulation of a fraud through a hypothetical incident and the use of online participants. Practical implications This study expands the commitment literature by examining the role that commitment plays in the judgment and decision-making process of a whistleblower. Findings suggest affective commitment, which is an employee’s emotional attachment to the organization, and mediate the path between organization type and reporting intention. Affective commitment significantly predicts whistleblowing in not-for-profit organizations but not in for-profit organizations. Originality/value This research provides insight into how organization type influences whistleblowing intentions through constructs such as organizational commitment and public service motivation.


2017 ◽  
Vol 23 (3) ◽  
pp. 241-258 ◽  
Author(s):  
Bernard Mees

Purpose The purpose of this paper is to analyse the emergence of organizational isomorphism in the industry superannuation sector in Australia. The largest not-for-profit private businesses in the country, the industry funds were created in the 1980s in light of a broader union campaign to extend occupational retirement savings provision to all employees in Australia. Design/methodology/approach The emergence of organizational isomorphism among the industry funds is assessed from the perspective of institutional theory. The study is based on interviews with key players in the establishment of the industry superannuation sector, original archival research as well as contemporary public commentaries and more recent historical assessments. Findings The tripartite framework of institutional isomorphism established by DiMaggio and Powell is unable to explain the emergence of the widespread organizational isomorphism found in industry superannuation. Using the more recent notion of institutional logics allows a more satisfactory explanation for the convergence in models of retirement-savings provision in the industry superannuation sector. Originality/value Organizational isomorphism cannot be described simply in terms of a tripartite framework of professional normativity, state coercion and market-based mimesis. Alternatively governed organizations such as those created by trade unions may develop in a different manner than social enterprises founded by less powerful social actors.


2018 ◽  
Vol 22 (1) ◽  
pp. 42-63 ◽  
Author(s):  
Kenneth David Strang

PurposeThe purpose of this study is to analyze how strategic planning is used as critical success factors (CSF’s) in not-for-profit (NFP) organizations. This was because many nonprofits had to innovate their operations owing to the global fiscal crises, the continuing international economic instability, natural disasters or the increasing man-made worldwide terrorism. Additionally, the objective is to identify what successful nonprofit organizations actually do to remain effective at the national association level of analysis. Design/methodology/approachA constructivist research design ideology is applied (in contrast to the customary positivist philosophy to collect quantitative). The literature is critically reviewed to identify NFP CSF’s and terms such as capacity building. NFP institutions are theoretically sampled using US-based retrospective data to identify practitioner CSF activities. Applying a constructivist research design ideology, the theoretical CSF’s from the literature review are compared to practitioner activities. Representatives of NFP organizations are invited to participate in a strategic planning exercise to identify the most important CSF’s from the literature and practice that would be needed in the future. FindingsSeven of the nine United Nations NFP capacity building CSF’s are similar to NFP nine practitioner best practices. In comparison to the general literature, NFP practitioners applied leadership, strategic planning, innovation, documented procedures/training, human/technology resource management, financial management, accountability practices, ethical standards with professional communications policies, collaborative fundraising and marketing initiatives along with performance success evaluations. Research limitations/implicationsThe sample was drawn theoretically from 44 nonprofit state-centered institutions in the USA. Although statistically the results pertain strictly to US-based nonprofits, the principles should generalize to other countries as revealed by the similarity with United Nations innovation and strategic planning recommendations. Originality/valueThe authors applied a strategic planning exercise with the 44 participants at their recommendations to prioritize the CSF’s. The result was an innovative SWOT-TOWS diagram that summarized how the nine CSF’s were prioritized and grouped into the three categories of market performance, ethical responsibility and human resources.


2016 ◽  
Vol 31 (1) ◽  
pp. 87-110 ◽  
Author(s):  
Deniz Appelbaum ◽  
Stephen Kozlowski ◽  
Miklos A. Vasarhelyi ◽  
Joel White

Purpose – The purpose of this project is to undertake continuous auditing and monitoring (CA/CM) implementations working with small-to-medium-sized (SME) not-for-profit (NFP) organizations of varying sizes, business purposes and levels of technical sophistication. Design/methodology/approach – This paper discusses a project using a case study approach with an SME NFP entity. Findings – The findings support the discussions in the literature regarding CA/CM adoption in organizations, particularly regarding its implementation benefits and challenges. Research limitations/implications – The project is not complete in that additional case studies could possibly offer additional applicability to the findings. Practical implications – This case study illustrates the issues inherent with the process of adopting new technologies. It provides insights for others considering adoption of CA/CM tools or protocols. Social implications – The need for more reliable auditing has never been more urgent than it is today in the NFP environment, and this case study demonstrates how an NFP could address these critical needs of increased reporting accountability and internal controls. Originality/value – The application of CA/CM is quite interesting and relevant in this modern real-time economy. This case study provides a new area of research in the field of CA/CM and, as such, contributes to the literature.


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