Evaluation of sport participation objectives within a health-focussed social marketing sponsorship

2019 ◽  
Vol 20 (2) ◽  
pp. 206-223
Author(s):  
Ruben Bagramian ◽  
Judith Madill ◽  
Norm O’Reilly ◽  
Sameer Deshpande ◽  
Ryan E. Rhodes ◽  
...  
Keyword(s):  
Physical Activity ◽  
Social Marketing ◽  
Process Model ◽  
Sport Participation ◽  
Strong Relationship ◽  
Content Type ◽  
Non Profit ◽  
Teen Challenge ◽  
Non Profit Organizations ◽  
The Impact

Purpose The purpose of this paper is to empirically test O’Reilly and Madill’s (2012) process model to assess social marketing elements of a multi-year partnership between Coca-Cola Canada and a physical activity microgrant program, known as Teen Challenge, managed by ParticipACTION, a Canadian not-for-profit organization that champions sport and physical activity participation. ParticipACTION’s Teen Challenge is a multi-year initiative that was developed in 2008 and involves over 5,800 community organizations (COs) and over 500,000 Canadian teens across the nation (ParticipACTION, 2016). Design/methodology/approach A series of ten hypotheses related to the evaluation are tested using longitudinal data from event participants over a five-year period from 2009 to 2013. Findings The study revealed that sponsor and sponsee shared objectives around sport participation, including the three found in this study. Practically, this is a positive result for sport participation properties who might now consider this as part of a sponsorship sales strategy. The research found that both Coca-Cola Canada and ParticipACTION have the following shared objectives in this particular sponsorship: motivate and support youth to get active and live a healthy life; remove barriers that youth face in getting physically active; and encourage more COs to be involved in the program. Conceptually, this finding extends the discussion of shared social marketing objectives in sponsorship proposed by Madill and O’Reilly (2010). Research limitations/implications The findings support the sponsorship literature, in suggesting that shared objectives among sponsorship partners are important for the sponsorship to achieve successful outcomes (Cornwell et al., 2001). Shared sponsorship objectives can be utilized as a strategic tool for the sponsee to demonstrate the effectiveness of the program and to build a long-term relationship. The results of the logistic regression analysis indicate that COs which viewed partners’ collaboration as positive agreed that the Teen Challenge program made physical activity more accessible and affordable for youth. Practical implications This study provides several important implications for non-profit organizations that aim to establish an effective social marketing campaign. One way for non-profit organizations to build a strong relationship with sponsors was through positive collaboration where the two partners work together (e.g. activation) to maximize the sponsorship’s effectiveness. First, it increased youth participation in the Teen Challenge program and made it affordable for teens to participate in other physical activity programs. Second, it enhanced Coca-Cola’s image as supporters of active lifestyle in the eyes of COs. Finally, it affected the likelihood that COs would recommend the program. Social implications Results of the survey of COs that are registered with the program provides us with another important finding that positive partner collaboration is only one component of overall effectiveness. Another component would be to take action to communicate to COs that positive collaboration indeed took place in the sponsorship. One way to achieve this goal is to demonstrate to COs the importance of funding that the sponsor provides as well as the impact of sponsorship partners’ positive collaboration on the overall program. The authors also found that sponsorship partners’ positive collaboration in the delivery of the Teen Challenge program played an important role in whether COs recommend the program to others. Originality/value The results of this research contribute to the evaluation of the sponsorship of a health-oriented social marketing sponsorship of a sport participation property or sponsee (ParticipACTION) and a major brand as sponsor (Coca-Cola).

The impact of accounting regulation on non-profit revenue recognition

2019 ◽  
Vol 20 (2) ◽  
pp. 190-206 ◽  
Author(s):  
Charles A. Barragato
Keyword(s):  
Information Content ◽  
Balance Sheet ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Future Research ◽  
Content Type ◽  
Non Profit ◽  
Non Profit Organizations ◽  
The Impact

Purpose The purpose of this paper is to examine the requirement that non-profit organizations recognize unconditional promises to give as assets and revenues in the year promises are received as mandated by Statement of Financial Accounting Standards (SFAS) No. 116. Design/methodology/approach Using the adoption of SFAS No. 116 and financial information reported on Internal Revenue Service Form 990, the study examines the requirement that non-profit organizations recognize unconditional promises to give as assets and revenues in the year promises are received. Combining insights derived from a model developed by Dechow, Kothari and Watts (1998) with the rationale applied by the Financial Accounting Standards Board (FASB) in mandating recognition treatment, it adopts the view that information about promises to give is relevant if it useful in assessing probable future cash inflows. The study also employs relative tests of predictive ability to assess competing specifications. Findings The study finds that recognizing unconditional promises to give as assets and as revenues in the year received improves predictions of next period’s cash inflows. It also finds that accrual-based contribution revenue consistently provides information content that is incremental to cash-based contribution revenue. Research limitations/implications This paper has implications for several other lines of research as well. First, an ancillary concern expressed by many organizations in the non-profit sector was that the recognition of multi-year promises to give would adversely affect trends in long-term giving. In this regard, another promising line of inquiry would be to empirically test the Standard’s impact on the time-series properties of contributions and short- and long-term giving trends. Second, future research might consider conducting tests after partitioning by NTEE/NAICS classification, as well as substituting or supplementing the SOI data with financial statement data. Third, future research might consider applying the approach used in this study to other industries or groups for which market prices are not readily ascertainable. Data constraints, including the calculation of cash flow information indirectly from the balance sheet, impose limitations on this study. Practical implications This study documents that by recognizing unconditional promises to give as assets and revenues in the period received, donors, creditors and other users gain useful information about probable future cash inflows – a fundamental element of the accrual process and one of several important factors used to evaluate an organization’s ability to sustain future operations. This information is valuable to stakeholders and practitioners who rely on this information to make informed decisions. It is also helpful to standard setters in establishing guidelines that improve the usefulness of financial reporting for non-profits. Originality/value The paper contributes to existing literature by operationalizing, in a non-profit setting, a model that describes the relationship among revenues, accruals and cash flows. It fills a gap in the accrual literature regarding the relevance of non-profit revenue accruals. The study is the first to employ a relative information content approach to assess non-profit standards, which provides useful input to policy makers and end users. It affirms that many of the key conventions and elements embodied in the FASB Concepts Statements apply to non-profits as well, which heretofore has not been studied extensively. The results are also consistent with Accounting Standards Update 958, Not-for-Profit Entities, which requires that non-profits provide users with information about liquidity, including how they manage liquid resources needed to meet cash requirements for general expenditures within one year of the date of the statement of financial position.

Knowledge sharing in NGOs: the importance of the human dimension

Kybernetes ◽  
2019 ◽  
Vol 49 (1) ◽  
pp. 182-199
Author(s):  
Alexandra Zbuchea ◽  
Loredana Ivan ◽  
Sotiris Petropoulos ◽  
Florina Pinzaru
Keyword(s):  
Knowledge Transfer ◽  
Knowledge Sharing ◽  
Third Sector ◽  
Human Dimension ◽  
Content Type ◽  
Non Profit ◽  
Cross Cultural Study ◽  
Beliefs And Values ◽  
Non Profit Organizations ◽  
The Impact

Purpose The purpose of this paper is to show the way the human dimension influences the adoption and usage of the knowledge transfer in non-profit organizations (NGOs). Previous research on the topic focused mainly on the organizational and technical aspects (i.e. organizational culture, processes and technology), lacking a consistent approach of the human dimension. Therefore, this paper goes beyond the multiplying effect of the organizational and technical factors in the development of knowledge transfer and investigates the impact of human beliefs and actions on the practices of knowledge sharing in the NGOs. Design/methodology/approach This paper investigates the above-mentioned topics of the importance of the human aspect in the knowledge sharing adoption, and development of the NGOs by use of a cross-cultural study based on a questionnaire that conducted in Romania and Greece. Findings This study emphasizes the importance of the human dimension in the practice of the knowledge sharing of the non-profit organizations, proving that the adoption of such practices depends on the beliefs of the NGOs employees on the topic, and on their degree of exposure to international activities. Practical implications The results of this study provide valuable incentive to the managers of the non-profit organizations to pay more attention to the beliefs and values of their employees in adopting knowledge sharing practices. Originality/value This paper is valuable to the academics and practitioners in search of reliable data on the impact of the human dimension on the adoption and usage of knowledge management in the Third Sector, filling an existing gap of the literature on the topic.

Women and expatriate assignments

2016 ◽  
Vol 38 (2) ◽  
pp. 200-223 ◽  
Author(s):  
Arup Varma ◽  
Linda Russell
Keyword(s):  
Organizational Support ◽  
Multinational Enterprises ◽  
Process Model ◽  
Theoretical Perspective ◽  
Critical Issue ◽  
Critical Determinant ◽  
Content Type ◽  
Female Employees ◽  
Expatriate Assignments ◽  
The Impact

Purpose – The purpose of the paper is twofold – first, to explore the role of perceived organizational support (POS) during the three critical stages of the female expatriate experience, with a view to explaining the disproportionately low numbers of females in expatriate roles; and second, to offer specific suggestions to multi-national enterprises to help them create a level playing field so females can compete for expatriate assignments. Design/methodology/approach – The authors draw upon the theory of POS to explore how the perceived lack of support from their organization during the critical stages of expatriate assignments affects women’s interest, and potentially their performance, in expatriate assignments. The authors develop and present relevant propositions. Findings – This is a conceptual paper that offers a process model of the impact of POS on the three stages of selection of females for expatriates. Research limitations/implications – From a theoretical perspective it is clear that POS can play an important role in the willingness of females to accept international assignments. Thus POS can be a critical determinant of the potential levels of female participation in expatriate assignments. Previously, scholars have argued that the low numbers of female expatriates may be a result of a lack of interest on their part, or because they may not be welcomed in many countries. However, subsequent theses have argued, and many studies have shown, that females can be equally successful. The proposed process model helps to better understand how organizations might dismantle the barriers faced by potential female expatriates, by addressing the key issues at each stage. Practical implications – Multinational enterprises need to ensure that they are drawing from their full pool of talent, if they are to compete effectively against other multinational enterprises. By paying attention to the suggestions, and adopting and executing the propositions, they will be able to avoid the possibility that their qualified female employees may withdraw from the organization if they believe that they are not likely to be considered for expatriate assignments, simply because of their gender, even though they are interested. Social implications – From a societal perspective, it is indeed critical that qualified females are provided the same opportunities that are made available to males. Given that roughly half the population is female, multi-national enterprises that fail to treat their female employees fairly will be seen as poor corporate citizens. Originality/value – This is the first paper to address the critical issue of low numbers of females on expatriate assignments by drawing upon the tenets of the theory of POS. The authors offer several propositions to help multinational enterprises understand the impact of the gender imbalance in expatriate assignments, and offer suggestions on how organizations might improve the participation of females in expatriate assignments.

Internship impact on career consideration among business students

2016 ◽  
Vol 58 (9) ◽  
pp. 1003-1013 ◽  
Author(s):  
Miriam Rothman ◽  
Ruth Sisman
Keyword(s):  
Undergraduate Students ◽  
Job Search ◽  
Business Students ◽  
Career Path ◽  
Content Type ◽  
Non Profit ◽  
Job Functions ◽  
Analysis Methodology ◽  
The Cost ◽  
The Impact

Purpose The purpose of this paper is to report on the impact of the internship experience on business students’ career intentions in regard to pursuing a career path in the same job function or industry as their internship. Design/methodology/approach After completing and reflecting on an internship, 198 undergraduate students responded to the prompt: “discuss the impact of the internship on your career consideration.” Responses were analyzed using a content analysis methodology in order to determine whether or not interns would pursue the same job functions (e.g. sales) or industry (e.g. non-profit) as their internship in their post-graduation job search. Findings Across the job functions and industries identified within the internships, 54 and 45 percent of interns confirmed their expectations of career fit, respectively. The implications of confirming and disconfirming these expectations for students are discussed. Originality/value Given the value of internships to business students, surprisingly few studies have examined their influence on undergraduates’ career considerations. Students select internships with the intention of learning about job functions or industries for possible career fit, yet the authors know little about whether the experience confirms or disconfirms their expectations. This study seeks to address this gap. The authors suggest that internships, as experiential activities, merit greater attention as they provide students opportunities to learn what they do or do not want to do, where they do or do not want to work and whether their self-concept fits a possible career path – saving themselves and potential employers the cost of job dissatisfaction and turnover.

Happiness and farm productivity: insights from maize farmers in China

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Wanglin Ma ◽  
Puneet Vatsa ◽  
Xiaoshi Zhou ◽  
Hongyun Zheng
Keyword(s):  
Process Model ◽  
Agricultural Development ◽  
Well Being ◽  
Farm Size ◽  
Subjective Well Being ◽  
Firm Level ◽  
Content Type ◽  
Maize Productivity ◽  
Farm Productivity ◽  
The Impact

PurposeThe purpose of this study is to explore the relationship between farmers' happiness and farm productivity, taking maize production in China as an example.Design/methodology/approachThe conditional mixed process model is employed to account for the endogeneity that inevitably arises in regression models studying happiness and estimate the 2015 China Household Finance Survey data.FindingsThe empirical results show that a higher level of farmers' happiness is associated with higher maize productivity. The marginal return in maize productivity changes unevenly with increments in farmers' self-reported happiness on a five-point Likert scale. Farmers' happiness is positively determined by their age, educational level, farm size, machinery ownership, access to agricultural subsidy and car ownership. Machinery ownership and access to credit are two important factors that improve maize productivity.Research limitations/implicationsThe finding suggests that promoting the subjective well-being of farmers is conducive to higher productivity and improved national food security. The results have implications for China and other developing countries aiming for sustainable agricultural development.Originality/valueFirm-level data show that workers' happiness improves productivity. However, it is still unclear whether farmworkers' happiness affects farm productivity. Thus, this study provides the first empirical analysis of the impact of farmworkers' happiness on farm productivity.

Investigating the relevance of the traditional marketing mix across different stages of change: Empirical evidence from household recycling

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Paul Blaise Issock Issock ◽  
Mercy Mpinganjira ◽  
Mornay Roberts-Lombard
Keyword(s):  
Empirical Evidence ◽  
Behaviour Change ◽  
Social Marketing ◽  
Stages Of Change ◽  
Marketing Mix ◽  
Target Audience ◽  
Household Waste ◽  
Content Type ◽  
Traditional Marketing ◽  
The Impact

Purpose This study aims to provide empirical evidence and a different perspective on the relevance of the traditional marketing mix in social marketing programmes. This is a response to the ongoing debate about the (in)compatibility of the traditional marketing mix (the 4Ps) in the field of social marketing. In doing so, this study examines the important role that the stages of behaviour change play in influencing the effectiveness of traditional marketing mix elements in the context of recycling in South African households. Design/methodology/approach This study follows a quantitative method, relying on a survey of 699 heads of households in South Africa. Multigroup analysis and structural equation modelling were applied to test the impact of stages of changes on the potential effect of marketing mix elements on the intention to recycle household waste. Findings The results established that although the traditional marketing mix elements have a marginal effect on the intention to recycle household waste, further analyses revealed that this impact of the marketing mix is contingent on the stage of change in which the target audience is found. Thus, the findings indicated that the marketing mix elements significantly influence the intention to recycle when the target audience is at the contemplation and preparation phases. Originality/value Whilst both critics and proponents of the adoption of the traditional marketing mix in social marketing initiatives have provided relevant arguments, the debate had remained largely theoretical. This study discusses the limitations of the traditional marketing mix in behaviour change programmes and the need for a segmented approach based on the stages of behaviour change when using the 4Ps. However, given the hegemony of the 4Ps in the social marketing literature, this study sheds light on the appropriate “Ps” to activate to influence recycling behavioural intention at different stages of change.

Balancing artistic and financial performance: is collaborative governance the answer?

2019 ◽  
Vol 33 (1) ◽  
pp. 78-93
Author(s):  
Simone Fanelli ◽  
Chiara Carolina Donelli ◽  
Antonello Zangrandi ◽  
Isabella Mozzoni
Keyword(s):  
Performing Arts ◽  
Collaborative Governance ◽  
Point Of View ◽  
Multiple Sources ◽  
Content Type ◽  
Non Profit ◽  
Recent Financial Crisis ◽  
The Impact ◽  
Opera Houses ◽  
Artistic Performance

Purpose Opera houses have been traditionally publicly financed in many western countries. However, today many opera houses are facing serious financial troubles, due to the recent financial crisis. There is thus a widespread public debate on measures to ensure agency efficiency for performing arts organizations. Focusing on the reform implemented recently in Italy, which submitted opera houses that had severe financial difficulties to a recovery plan and encouraged forms of collaborative governance (CG), the purpose of this paper is to investigate the impact of CG on the performance of the arts sector. Design/methodology/approach Multiple case studies are used, on longitudinal data from multiple sources over a period of up to five years, in order to triangulate the narrative of financial and artistic performance and ensure trustworthiness. The study thus spans the period before the Bray Law came into force (2013) and covers the entire period in which recovery plans were implemented. Findings The analysis explores how opera houses are building sustainability for themselves and the community in terms of financial and artistic performance through CG. Various forms of CG adopted yielded positive results. Furthermore, more robust forms of CG generated better performance, especially from a financial point of view. Originality/value This paper adds to the limited knowledge of CG in the non-profit sector by bridging the fields of agency performance and CG. It discusses how the introduction of forms of CG can build up long-term sustainability, solving the dilemma of how to achieve financial equilibrium without compromising artistic quality, focusing on the case of opera houses, which are notably affected by Baumol’s cost disease.

Unsociable speech

2019 ◽  
Vol 15 (3) ◽  
pp. 349-369
Author(s):  
Kristin S. Williams
Keyword(s):  
Critical Discourse Analysis ◽  
Organizational Context ◽  
Critical Dimension ◽  
Experimental Manipulation ◽  
Self Report ◽  
Cross Sectional ◽  
Content Type ◽  
Non Profit ◽  
Personal Experiences ◽  
The Impact

Purpose Cyber incivility is a form of unsociable speech and a common daily workplace stressor. The purpose of this paper is to explore the impact of cyber incivility on non-profit leaders in Canada and share an intimate portrait of their personal experiences and perceptions. Design/methodology/approach The study advances our understanding of how qualitative methods can be introduced into the study of a phenomenon which has been broadly examined in a positivist tradition. The paper draws epistemologically and methodologically on a fusion of critical discourse analysis and auto-ethnography to present emic and experiential insights. Findings The findings offer three conceptual contributions: to introduce a novel qualitative method to a dynamic field of study; to advance a critical dimension to our understanding of cyber incivility; and to explore the challenges which emerge when qualitative research must draw largely on positivist, quantitative literature. Additionally, this paper makes three contributions to our understanding of cyber incivility: by introducing organizational context conditions which encourage incivility; by identifying commonalities between incivility and bullying, by challenging the existing taxonomy; and by examining the personal experiences of non-profit leaders in Canada (in operationalized settings). Originality/value Quantitative analysis has been limited to the relationship between supervisor and employee and consisted mostly of cross-sectional self-report designs, online surveys and experimental manipulation in simulated workplace environments. This study serves up a deeper analysis from within organizational environments.

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