Compensation to Managers of Charitable Organizations: An Empirical Study of the Role of Accounting Measures of Program Activities

2002 ◽  
Vol 77 (3) ◽  
pp. 679-693 ◽  
Author(s):  
William R. Baber ◽  
Patricia L. Daniel ◽  
Andrea A. Roberts
Keyword(s):  
Empirical Study ◽  
Nonprofit Organizations ◽  
Performance Measures ◽  
Charitable Organizations ◽  
Accounting Performance

We investigate how unique features of charities affect the manner in which they compensate their executives. We find that changes in compensation are significantly positively associated with changes in spending on programs that advance organization objectives, whether changes in program spending are attributable to changes in revenue raised or to changes in the relative costs of administering the charity. The results suggest that accounting performance measures can play a role in nonprofit organizations whose objectives are typically subjective and nonfinancial, and thus, whose progress toward objectives is difficult to quantify.

scholarly journals The Role of Nonprofit Organizations and Volunteer Services in the Implementation of the National Strategy on Action for Children 2012–2017

2016 ◽  
Vol 21 (1) ◽  
pp. 168-183 ◽  
Author(s):  
G.V. Semya ◽  
A.Y. Telitsyna
Keyword(s):  
Nonprofit Organizations ◽  
Evaluation Criteria ◽  
Family Care ◽  
Legal Framework ◽  
Training System ◽  
National Strategy ◽  
Charitable Organizations ◽  
Vulnerable Children ◽  
Provision Of Services

We analysed the role of socially oriented NGOs and volunteer services in the implementation of the objectives of National Strategy for Action on Children 2012–2017 and priority activities in the provision of services to vulnerable children and their families. The article provides the examples of innovative social practices and technologies developed and implemented by NGOs, which become generally accepted, widely used, and codified later. We show the role of the nonprofit institutions for the implementing the international experience. There is an increasing of the role of socially oriented NGOs as a partner of the regional authorities in the formulation and implementation of social policy modernization in the constituent entities of the Russian Federation over the past few years, including the organi- zation of interdepartmental and multidisciplinary interaction. The paper provides detailed analysis of the significance of the volunteer institution in the creation of conditions for development and socialization of children-orphans and children with disabilities, to identify further relevant activities in the context of deinstitu- tionalization of children in different categories without parental care, and trans- ferred to family care forms. The analysis showed that effective socially oriented NGOs, volunteer movements and public sector hampered by inadequate legal framework, weak activity of charitable organizations at the municipal level, the uncertainty of the evaluation of the action of NGOs and its effectiveness (lack of evaluation criteria), lack of staff training system for NCOs, "the fear of the authorities” is to transfer certain functions and powers as the national partner, the false perception of NGOs as a source of wealth and additional resources.

scholarly journals Charitable Organizations in Singapore: From Clan Based to State Facilitated Endeavors

2022 ◽  
Vol 0 (0) ◽  
Author(s):  
Hang Wu Tang
Keyword(s):  
Nonprofit Organizations ◽  
Public Good ◽  
The State ◽  
State Funding ◽  
Charitable Organizations ◽  
Academic Literature ◽  
The Past ◽  
Close Analysis ◽  
Media Reports

Abstract Singapore, with a five million population, has a vibrant charitable sector with over 2000 registered charities attracting approximately USD$2.18 billion in annual donations. How did Singapore’s charitable sector achieve its current level when it has been, in the past, segregated along mainly religious, race and clan-based communities? This paper explores this question by piecing together the current ecosystem, regulatory and tax infrastructure which facilitates the charitable sector in Singapore. Central to the development of the charitable sector has been the Singapore government’s role of being a gatekeeper, regulator and enabler of charities. In analysing the government’s role in the charitable sector, this paper locates Singapore’s charitable sector within the literature on government and nonprofit organization relations which has been described at times being cooperative, complementary, confrontational, and co-optive. These astute observations ring true with respect to the Singapore government’s relationship with the charitable sector. For organizations which pursue purposes consistent with state’s vision of public good, the state’s relationship with these charities has been largely cooperative and complementary. However, even within charities considered by the state to further public good, there is a strong element of co-optation where the state wields significant direct and indirect power over the charitable sector by way of provision of funding and board composition. In contrast, nonprofit organizations which engage in aims inconsistent with the state’s perceived public interest are, by law, unable to register itself as charities and enjoy corresponding fiscal benefits. Such nonprofit organizations also typically do not receive state funding. This demonstrates the confrontational nature of the state’s relationship with these nonprofit organizations. Through a close analysis of the laws, codes, media reports and academic literature on the charitable sector, the central thesis of this paper is that the charitable sector in Singapore is essentially a state facilitated endeavor.

An Empirical Study of the Role of Trust in SNS

2011 ◽  
Vol 12 (5) ◽  
pp. 183-205
Author(s):  
Sunghoon Jung ◽  
딴툿우
Keyword(s):  
Empirical Study

The Role of Nonprofit Sector Networks as Mechanisms for Immigrant Political Participation

2012 ◽  
Vol 7 (1) ◽  
pp. 27-46 ◽  
Author(s):  
Luisa Veronis
Keyword(s):  
Political Participation ◽  
Nonprofit Organizations ◽  
Latin American ◽  
Social Action ◽  
Multiple Scales ◽  
Nonprofit Sector ◽  
Ethnographic Study ◽  
Immigrant Community ◽  
Immigrant Political Incorporation

Issues of immigrant political incorporation and transnational politics have drawn increased interest among migration scholars. This paper contributes to debates in this field by examining the role of networks, partnerships and collaborations of immigrant community organizations as mechanisms for immigrant political participation both locally and transnationally. These issues are addressed through an ethnographic study of the Hispanic Development Council, an umbrella advocacy organization representing settlement agencies serving Latin American immigrants in Toronto, Canada. Analysis of HDC’s three sets of networks (at the community, city and transnational levels) from a geographic and relational approach demonstrates the potentials and limits of nonprofit sector partnerships as mechanisms and concrete spaces for immigrant mobilization, empowerment, and social action in a context of neoliberal governance. It is argued that a combination of partnerships with a range of both state and non-state actors and at multiple scales can be significant in enabling nonprofit organizations to advance the interests of immigrant, minority and disadvantaged communities.

Sign in / Sign up

Export Citation Format

Share Document