scholarly journals NPO Web-Based Accountability: How Can We Know If NPOs Are Doing Good Things?

2021 ◽  
pp. 089976402110628
Author(s):  
Vien Chu ◽  
Belinda Luke

This study develops a comprehensive but practical framework for not-for-profit organization (NPO) web-based accountability involving (a) disclosure of operations, financial performance, and social performance, and (b) dialogue; and investigates it in the practices of five Australian NPO award finalists and 160 NPOs more broadly. The findings highlight NPOs’ web-based accountability focused on operational disclosure, promoting NPOs’ activities and mission. However, financial and social performance disclosure was lacking, despite financial performance information being publicly available on the government regulator’s website. Furthermore, the use of online platforms to promote dialogue and exchange was limited. The study suggests that regulatory requirements play an important role in strengthening NPOs’ accountability, and the lack of social performance reporting means it is still unclear what “good things” NPOs are doing.

Author(s):  
Nilmini Wickramasinghe ◽  
Steve Goldberg

In today's cost challenged healthcare environment accountable care and evidence-based decision making have become important considerations. Contemporaneous to this is the fact that the superior management of diabetes has become a global priority especially given the exponential increase in the number of diabetes patients as well as the financial implications of treating this silent epidemic. Thus, this research focuses on trying to address these respective yet critical issues by examining the possibility of using a mobile web-based reporting system that taps into existing widely available resources to monitor and manage gestational diabetes. To test this solution, we adopted a randomized control trial with two-arm cross over applied to a not-for profit hospital in Victoria, Australia. From the perspective of practice, we have uncovered far reaching implications for hospital management's cost vs. quality care to patients. In particular, it appears that the adoption of smartphones to support many aspects of care and patient-clinician interactions is prudent.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Muhammad Usman ◽  
Asmak Ab Rahman

Purpose This paper aims to study waqf practice in Pakistan with regard to its utilisation in funding for higher educational institutions (HEIs) and investigates waqf raising, waqf management and waqf income utilisation. Design/methodology/approach The paper is based on the views of 11 participants who are actively involved in the waqf, its raising, management and income utilisation, and is divided into three subcategories: personnel of higher educational waqf institution, personnel of waqf regulatory bodies and Shari’ah and legal experts as well as archival records, documents and library sources. Findings In Pakistan, both public and private awqaf are existing, but the role of private awqaf is greater in higher education funding. However, due to lack of legal supervision private awqaf is considered as a part of the not-for-profit sector and legitimately registered as a society, foundation, trust or a private limited company. Waqf in Pakistan is more focusing on internal financial sources and waqf income. In terms of waqf management, they have firm guidelines for investing in real estate, the Islamic financial sector and various halal businesses. Waqf uses the income for developmental and operational expenditure, and supports academic activities for students and staff. Waqfs are also supporting some other HEIs and research agencies. Thus, it can be revealed that a waqf can cater a sufficient amount for funding higher educational institutions. Research limitations/implications In Pakistan, both public and private awqaf are equally serving society in different sectors, but the role of private awqaf is much greater in funding higher education. Nevertheless, the government treats private awqaf as a part of not-for-profit sector in the absence of a specific legal framework and registers such organisations as society, foundation, trust or private limited company. The waqf in Pakistan mostly relies on internal financial resources and income from waqf assets. As the waqf managers have over the time evolved firm guidelines for investment in real estate, Islamic financial sector and various other halal businesses, and utilisation of waqf income on developmental and operational expenditures, academic activities of students and educational staff, other HEIs and research agencies, it can be proved that the waqf can potentially generate sufficient amount for funding HEIs. Practical implications The study presents the waqf as a social finance institution and the best alternative fiscal instrument for funding works of public good, including higher education, with the help of three selected waqf cases. Hence, the paper’s findings offer some generalisations, both for the ummah at large and Pakistan. Social implications The paper makes several policy recommendations for policymakers, legislators and academicians, especially the government. As an Islamic social finance institution, the waqf can help finance higher education anywhere around the world in view of the fact that most countries grapple with huge fiscal deficits and are hence financially constrained to meet growing needs of HEIs. Originality/value The study confirms that the waqf can be an alternative source for funding higher education institutions whether it is managed by the government or is privately controlled.


2018 ◽  
Vol 77 (3) ◽  
pp. 249-260 ◽  
Author(s):  
Zo Ramamonjiarivelo ◽  
Robert Weech-Maldonado ◽  
Larry Hearld ◽  
Rohit Pradhan ◽  
Ganisher K. Davlyatov

This study examined the effects of public hospitals’ privatization on financial performance. We used a sample of nonfederal acute care public hospitals from 1997 to 2013, averaging 434 hospitals per year. Privatization was defined as conversion from public status to either private not-for-profit (NFP) or private for-profit (FP) status. Financial performance was measured by operating margin (OM) and total margin (TM). We used hospital level and year fixed effects linear panel regressions with nonlagged independent and control variables (Model 1), lagged by 1 year (Model 2), and lagged by 2 years (Model 3). Privatization to FP was associated with 17% higher OM (Model 2) and 9% higher OM (Model 3), compared with 3%, 4%, and 6% higher OM for privatization to NFP for all three Models, respectively. Privatization to FP was associated with 7% higher TM (Model 2) and privatization to NFP was associated with 2% higher TM (Model 3).


2009 ◽  
Vol 41 (3) ◽  
pp. 683-696 ◽  
Author(s):  
O. Ashton Morgan ◽  
Gregory S. Martin ◽  
William L. Huth

A web-based contingent behavior analysis was developed to quantify the effect of both negative and positive information treatments and post harvest processes on demand for oysters. Results from a panel model indicate that consumers of raw and cooked oysters behave differently after news of an oyster-related human mortality. While cooked oyster consumers take precautionary measures against risk, raw oyster consumers exhibit optimistic bias and increase their consumption level. Further, by varying the source of a counter-information treatment, we find that source credibility impacts behavior. Oyster consumers, and in particular, raw oyster consumers, are most responsive to information provided by a not-for-profit, nongovernmental organization. Finally, post harvest processing of oysters has no impact on demand.


Author(s):  
Danielle McConville ◽  
Carolyn Cordery

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.


2019 ◽  
Vol 17 (1) ◽  
pp. 27-40
Author(s):  
Guy Roberts-Holmes

This article examines why the government in England has signed the country up to taking part in the OECD’s new international assessment known as The International Early Learning and Well-being Study (IELS). The article highlights the role of IELS as a technology of neoliberal governance. Looking forward it considers how IELS may open up new business opportunities and spaces for profit for businesses in England and elsewhere. At present, IELS is a fledgling product, but it may in time further add to the explanatory and governing power of the OECD to steer national policy makers towards a homogenised educational future defined by the organisation. IELS is run and managed by the National Foundation for Education Research (NFER), a national not-for-profit research organisation. The article explores how this same not-for-profit organisation also won the remarkably similar early childhood English Baseline Assessment 2 worth £9.8 million. Finally, the article examines the possibility that, in the future, if IELS were to develop, the edu-business Pearson might be interested in IELS to add to its existing interests in global data governance for profit.


Social Change ◽  
2020 ◽  
Vol 50 (1) ◽  
pp. 77-94
Author(s):  
Jaya A. R. Dantas ◽  
Penelope Strauss ◽  
Roslyn Cameron ◽  
Claire Rogers

This article presents findings from an exploratory research using descriptive case studies of 12 migrant women in Western Australia. The purposive sample represents the government, academia, the private sector, community, civil society and not-for-profit organisations and is ranged in age from the late 20s to the 70s. Underpinned by theoretical frameworks of resilience and empowerment, women have shared their personal case narratives, and five case studies are presented in this paper. Our findings resonate with the vital and uncontested importance of education, the desire to be empowered, the capacity to be resilient and adaptive and the importance of giving back to the community. Key recommendations include the need for migrant women’s continued access to avenues of empowerment and furthering education. The provision of adaptive structures builds resilience and grows strong communities where women feel empowered. We propose that women migrants, through alliances and collaboration, cross borders of learning and work towards generating change and transformation.


Author(s):  
Craig Van Slyke ◽  
France Belanger ◽  
Marcy Kittner

With the advent of Web-based electronic commerce (e-commerce), businesses of all sizes rushed to take advantage of the potential of e-commerce technologies. While large organizations often have ready access to the resources necessary to implement ecommerce strategies, smaller organizations may lack some or all of these resources. Conversely, the increased reach facilitated by e-commerce may allow some small businesses to be viable in areas where limited access to customers might otherwise prevent success. This increased reach may be particularly beneficial in economically depressed rural areas, which may stand to gain greatly from the economic development potential of small businesses. Small businesses in general, and rural small businesses in particular, face a number of hurdles that must be overcome if they are to benefit from e-commerce. This case describes how a not-for-profit agency, the Appalachian Center for Economic Networks (ACEnet), facilitates the use of e-commerce by rural small businesses as a part of an overall strategy for spurring economic development through small businesses. ACEnet provides a number of resources that help small businesses take advantage of e-commerce, including computer labs, Web site hosting, consultative services, and technical and business training. This case illustrates how these services help rural small businesses overcome many of the barriers to successful implementation of e-commerce.


Author(s):  
Craig Van Slyke ◽  
Frank Belanger ◽  
Marcy Kittner

With the advent of Web-based electronic commerce (e-commerce), businesses of all sizes rushed to take advantage of the potential of e-commerce technologies. While large organizations often have ready access to the resources necessary to implement e-commerce strategies, smaller organizations may lack some or all of these resources. Conversely, the increased reach facilitated by e-commerce may allow some small businesses to be viable in areas where limited access to customers might otherwise prevent success. This increased reach may be particularly beneficial in economically depressed rural areas, which may stand to gain greatly from the economic development potential of small businesses. Small businesses in general, and rural small businesses in particular, face a number of hurdles that must be overcome if they are to benefit from e-commerce. This case describes how a not-for-profit agency, the Appalachian Center for Economic Networks (ACEnet), facilitates the use of e-commerce by rural small businesses as a part of an overall strategy for spurring economic development through small businesses. ACEnet provides a number of resources that help small businesses take advantage of e-commerce, including computer labs, Web site hosting, consultative services, and technical and business training. This case illustrates how these services help rural small businesses overcome many of the barriers to successful implementation of e-commerce.


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