Strategic analysis of CSF’s for not-for-profit organizations

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.

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.


2015 ◽  
Vol 27 (4) ◽  
pp. 486-507 ◽  
Author(s):  
Paul Wells

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.


2017 ◽  
Vol 7 (1) ◽  
pp. 18-50 ◽  
Author(s):  
V. Dao Truong

Purpose Although the social marketing field has developed relatively quickly, little is known about the careers of students who chose social marketing as their main subject of study. Such research is important not only because it reveals employment trends and mobility but also because it informs policy making with respect to curriculum development as well as raises governmental and societal interest in the social marketing field. This paper aims to analyse the career pathways of doctoral graduates who examined social marketing as the subject of their theses. Doctoral graduates represent a special group in a knowledge economy, who are considered the best qualified for the creation and dissemination of knowledge and innovation. Design/methodology/approach A search strategy identified 209 doctoral-level social marketing theses completed between 1971 and 2015. A survey was then delivered to dissertation authors, which received 117 valid responses. Findings Results indicate that upon graduation, most graduates secured full-time jobs, where about 66 per cent worked in higher education, whereas the others worked in the government, not-for-profit and private sectors. Currently, there is a slight decline in the number of graduates employed in the higher education, government and not-for-profit sectors but an increase in self-employed graduates. A majority of graduates are working in the USA, the UK, Australia and Canada. Overall, levels of international mobility and research collaboration are relatively low. Originality/value This is arguably the first study to examine the career paths of social marketing doctoral graduates.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dane K. Peterson ◽  
Cathryn Van Landuyt ◽  
Courtney Pham

PurposeThis paper examines how the inferred motives for corporate philanthropy relate to the types of charitable causes supported.Design/methodology/approachPublished data were obtained for 256 publicly traded and private corporations from a variety of sources.FindingsThe results demonstrated that a number of motives were not significantly related to total charitable giving, but were related to how charitable funds were distributed to various charitable causes. Thus, the study provides insights on the strategic use of corporate charity as means of achieving various business objectives and advancing a theoretical understanding of corporate philanthropy strategies.Research limitations/implicationsThis study only investigated some of the presumed motives for corporate philanthropy. Even for the motives investigated in this study, no attempt was made to examine all the motivational factors that determine the level of need for a specific motive. Thus, while the present study provides some of the first evidence of a relationship between motivational factors and data on the types of charitable causes supported, there are other motivational factors that could be investigated in future studies.Practical implicationsThe results have a number of implications for managers of nonprofit organizations such as marketing/targeting potential donors. Additionally, the results could be useful for managers of for profit firms in terms of comparing corporate strategies with competing firms.Originality/valueThe study provides a framework for investigating the relationship between motivational factors and types of charitable causes supported.


Author(s):  
Tracey Quick ◽  
Beth Flatley ◽  
Claire Sellwood ◽  
Oishee Alam ◽  
Ildi Vukovich

Abstract The New South Wales (NSW) Government supports the meaningful participation of children with disability and additional learning needs in community-based not-for-profit preschools. Funding and sector capacity building is provided under the Disability and Inclusion Program to support access and participation in educational programs. Research and theories, which highlight the essential factors for successful inclusion, have been used to guide the development of the program. Baseline data were collected from 680 survey respondents from NSW community preschools regarding barriers to inclusion and supports needed to ensure that inclusion for children with additional needs is successful. Attitude to inclusion was not reported to be a major barrier; however, educators reported the need for specialist support and appropriate training. Data from the program continue to reveal the reality of inclusion for children and the role played by funding and ongoing capacity-building support.


2018 ◽  
Vol 17 (6) ◽  
pp. 309-318
Author(s):  
Tom Rose

Purpose The growing force of disruptive change is creating whitewater work environments across the profit and not-for-profit world. To help leaders overcome the challenge of achieving improvements in leadership performance, this study aims to outline research and case examples that illustrate a four-point roadmap for improving this performance at scale. Design/methodology/approach The study summarizes new research on leadership and organizational high performance and practices that drive high performance today. It relates these finding to trends evidenced in the work being done by HR organizations and the consulting firms that serve them. It then outlines an evidence-based roadmap for achieving improvements in leadership performance that HR organizations can adopt to achieve improvements in leadership performance. Findings Successful organizations intervene at four leverage points to meet the challenge achieving the shifts in leadership behavior needed for success in today’s permanent whitewater environments. These organizations are focusing on two types of leadership, leveraging two approaches to its development and are leveraging critical enablers that benefit from strong alignments within HR and between HR and their business leader colleagues. Originality/value The study highlights new research finding and research-based models of leadership performance that meet the demands of today’s workplace. It synthesizes a new four-point roadmap to success from trends discovered in recent research on leadership, technology-assisted behavior change and organizational effectiveness, as well as in the example of in high-performing organizations.


2017 ◽  
Vol 37 (9) ◽  
pp. 1164-1184 ◽  
Author(s):  
Haley Allison Beer ◽  
Pietro Micheli

Purpose The purpose of this paper is to examine the influences of performance measurement (PM) on not-for-profit (NFP) organizations’ stakeholders by studying how PM practices interact with understandings of legitimate performance goals. This study invokes institutional logics theory to explain interactions between PM and stakeholders. Design/methodology/approach An in-depth case study is conducted in a large NFP organization in the UK. Managers, employees, and external partners are interviewed and observed, and performance-related documents analyzed. Findings Both stakeholders and PM practices are found to have dominant institutional logics that portray certain goals as legitimate. PM practices can reinforce, reconcile, or inhibit stakeholders’ understandings and propensity to act toward goals, depending on the extent to which practices share the dominant logic of the stakeholders they interact with. Research limitations/implications A theoretical framework is proposed for how PM practices first interact with stakeholders at a cognitive level and second influence action. This research is based on a single case study, which limits generalizability of findings; however, results may be transferable to other environments where PM is aimed at balancing competing stakeholder objectives and organizational priorities. Practical implications PM affects the experience of stakeholders by interacting with their understanding of legitimate performance goals. PM systems should be designed and implemented on the basis of both their formal ability to represent organizational aims and objectives, and their influence on stakeholders. Originality/value Findings advance PM theory by offering an explanation for how PM influences attention and actions at an individual micro level.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Stacey Kaden ◽  
Gary Peters ◽  
Juan Manuel Sanchez ◽  
Gary M. Fleischman

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.


2021 ◽  
Vol 11 (2) ◽  
pp. 1-21
Author(s):  
Aarushi Mahajan ◽  
Gopalakrishnan Narayanamurthy

Learning outcomes The learning outcomes have been prepared in accordance with Bloom’s Taxonomy (Bloom et al., 1956). After completing the case, the students shall be able to do the following: • describe the challenges faced by the not-for-profit, non-governmental and voluntary organizations operating at a local level in a conflict-ridden zone (knowledge). • Explain the key features, roles and typologies associated with non-governmental organizations (NGOs) (comprehension), apply such typologies to specific organizations (application) and differentiate between social enterprises and NGOs (analysis). • Analyse various scaling-up techniques and infer the technique(s) used or can be potentially used by a particular organization (analysis). • Synthesize different elements of the organizational environment and reflect on the potential influence of these elements on an organization (synthesis). • Develop frameworks by applying institutional theory and motivations for volunteerism to map challenges of organizational legitimacy and volunteer turnover, respectively, as well as make recommendations to tackle these challenges (synthesis and evaluation) • Develop recommendations for the problems faced by not-for-profit voluntary NGOs (evaluation). Case overview/synopsis Balgran, a local not-for-profit non-governmental voluntary organization operating in the conflict-ridden state of Jammu and Kashmir (J&K), India was established in the year 1975 to empower destitute, orphans, abandoned and socially handicapped children. Since its inception, Balgran has expanded its services at a rapid pace including Bal Bharti public school, health care centre, vocational training and a computer centre. Mr A.K. Khajuria, President of Balgran, was concerned about the high turnover of the voluntary staff, mistrust among the potential donors concerning fund management of NGOs and inadequate funding. Mr Khajuria after a few failed attempts at resolving these issues, called for a meeting of the members of the governing body in February 2019 to decide the future plan of action to resolve these issues. Through this case, the students can understand the challenges faced by local NGOs in general and unique challenges (mistrust among potential donors) faced by NGOs operating in conflict-ridden areas such as J&K. The students will be able to enhance their skills in brainstorming and making recommendations while framing possible solutions to the challenges faced by Balgran. The case seeks to enable the students to comprehend the features and typologies associated with NGOs; the role played by local NGOs in community development; differences between social enterprises and NGOs; scaling-up techniques and paths with special reference to local NGOs and the environmental factors that can potentially influence the operation of NGOs. Complexity academic level This case is suitable for undergraduate and graduate-level students learning social entrepreneurship, social work and management of alternate organizations such as NGOs. This case could be used to discuss concepts related to not-for-profit organizations operating in voluntary settings. Supplementary materials Teaching Notes are available for educators only. Subject code CSS 3: Entrepreneurship.


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