scholarly journals Measuring What Is Not Seen—Transparency and Good Governance Nonprofit Indicators to Overcome the Limitations of Accounting Models

2020 ◽  
Vol 12 (18) ◽  
pp. 7275
Author(s):  
Antonio Luis Moreno-Albarracín ◽  
Ana Licerán-Gutierrez ◽  
Cristina Ortega-Rodríguez ◽  
Álvaro Labella ◽  
Rosa M. Rodríguez
Keyword(s):  
Good Governance ◽  
Empirical Studies ◽  
Third Sector ◽  
Minimum Cost ◽  
Consensus Model ◽  
Non Profit ◽  
The Third ◽  
Non Profit Organizations ◽  
The Third Sector ◽  
Best Worst Method

One of the most complex challenges currently faced by non-profit organizations (NPOs) is demonstrating that they manage resources with the highest levels of efficiency and excellence, and do not deviate from the accomplishment of their mission. Transparency and good governance are highly valuable issues for the survival of these organizations. However, empirical studies and models to measure these concepts are scarce and lack consensus. The objective of this article is to develop a uniform procedure for measuring the levels of transparency and good governance in NPOs, validated by experts, that integrates the most important contributions. The main proposals are supported by lists of indicators whose compliance they try to verify. Finally, we considered the experts’ preferences to obtain the indicator weights by means of the Best–Worst Method and Minimum Cost Consensus model. The result of our work is the development of a list of indicators, which integrates the existing battery of Spanish indicators. We contribute, with this work, to improving the credibility of the third sector from the perspective of donors, users, public administrations, and society. This is an essential issue for the survival of these NPOs.

scholarly journals Transparency as a Key Element in Accountability in Non-Profit Organizations: A Systematic Literature Review

2020 ◽  
Vol 12 (14) ◽  
pp. 5834 ◽  
Author(s):  
Cristina Ortega-Rodríguez ◽  
Ana Licerán-Gutiérrez ◽  
Antonio Luis Moreno-Albarracín
Keyword(s):  
Sustainable Development ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Voluntary Disclosure ◽  
Third Sector ◽  
Non Profit ◽  
The Third ◽  
Disclosure Of Information ◽  
Non Profit Organizations ◽  
The Third Sector

The purpose of this article is to present a framework to understand transparency in the third sector and then to explore the main research streams regarding the disclosure of information and accountability by conducting a systematic literature review on the antecedents and dimensions of the transparency of information disclosed by non-profit organizations (NPOs). The essential questions of this work are addressed from an international perspective. In particular, we explore three research questions: (1) why should NPOs disclose transparent information to stakeholders? (2) Why do not all NPOs disclose transparent information? (3) What means do NPOs use to disclose transparent information? Our results highlight the lack of transparency legislation in the third sector, leading NPOs to adopt the voluntary disclosure of information policies to improve the perceived credibility of these entities by their stakeholders. In conclusion, our study highlights the importance of developing a systematic body of knowledge regarding the situation of transparent, voluntary information disclosure in the sector. Moreover, the Sustainable Development Goals promulgated by the United Nations place a high value on transparency for the accountability of institutions. To achieve sustainable development, both peace and the governance of institutions are needed. Reducing corruption and promoting transparency are among the goals which should be reached to achieve social sustainability.

scholarly journals Development and Validation of a Spanish Short Servant Leadership Survey (SSLS6-3F) among Spanish Workers in Religious Non-Profit Organizations

2020 ◽  
Vol 12 (9) ◽  
pp. 3766
Author(s):  
Mar Ortiz-Gómez ◽  
Gabriele Giorgi ◽  
Horacio Molina-Sánchez ◽  
Antonio Ariza-Montes
Keyword(s):  
Servant Leadership ◽  
Third Sector ◽  
Short Version ◽  
Non Profit ◽  
The Third ◽  
Wide Range ◽  
Non Profit Organizations ◽  
The Third Sector ◽  
Servant Leadership Scale ◽  
Three Factor

Religious non-profit organizations are becoming increasingly important in the third sector in a wide range of countries, where they are currently leading players in different areas, such as education, healthcare, and social work. These organizations have the peculiarity of providing a service to their users while transmitting them the values of their mission statement. An usually employed and effective management strategy for these institutions is a servant leadership style. This article seeks to introduce a theoretical discussion of this leadership approach by providing a Spanish version of an instrument for measuring servant leadership in Spanish religious non-profit institutions. To this end, workers of different Spanish faith-based non-profit organizations of the third sector, a relatively unexplored context, were analyzed after obtaining 463 valid questionnaires. This study used the Spanish translation of a seven-item and three-factor servant leadership scale. An exploratory and confirmatory factor analysis was performed. The results confirm that the six-item and three-factor servant leadership scale was the most effective scale to measure this construct. In conclusion, this research covers a notable research gap by providing a reliable and valid Spanish short version of the servant leadership scale for workers of Spanish religious non-profit organizations.

scholarly journals The Analysis and Synthesis of Strategic Management Research in the Third Sector from Early 2000 Through to Mid-2009

2011 ◽  
Vol 3 (2) ◽  
pp. 27-40
Author(s):  
Jarosław Domański
Keyword(s):  
Strategic Management ◽  
Third Sector ◽  
Management Research ◽  
Non Profit ◽  
Modern Management ◽  
The Third ◽  
Management Concepts ◽  
Analysis And Synthesis ◽  
Non Profit Organizations ◽  
The Third Sector

The Analysis and Synthesis of Strategic Management Research in the Third Sector from Early 2000 Through to Mid-2009The purpose of this paper is to analyse the contemporary literature on strategic management in non-profit organizations. The area at hand is divided into five categories: modern management and strategic management approaches/theories; analysis of the roles of externalities and internalities in the Third Sector; review of how strategic management has been applied for non-profit organizations; review of applications and enhanced identification of one or more strategies utilised by non-profit organizations; application of specific methods and tools in strategic management. Four dilemmas faced by modern management theory serve as a synthetic axis. First, how can the existing commercial management concepts and techniques be best adapted to the realities of the non-profit sector? Secondly, which of the established schools of strategic management is the most relevant one for non-profits? In fact, is it appropriate to look for a brand new school of thought? Thirdly, and this is again related to academic pursuits, what coherent theory can explain the efficiency of non-profit organizations. Fourthly, there is the dilemma what strategy to employ when faced with a choice between the willingness and the need to apply competitive strategies and the co-operative strategy in the third sector.

scholarly journals Status of Third Sector Entities in the State and Society

2020 ◽  
Vol 9 (2) ◽  
pp. 21-28
Author(s):  
Jana Ďurkovičová
Keyword(s):  
Civil Society ◽  
Slovak Republic ◽  
Third Sector ◽  
General Interest ◽  
Non Profit ◽  
The Public ◽  
The Third ◽  
Non Governmental Organizations ◽  
Non Profit Organizations ◽  
The Third Sector

AbstractThe basic definition of the third sector comes from the sectoral division of the Slovak economy. The sectoral breakdown of the economy operates with concepts such as the public sector, the private sector, and the third sector(1). Civil society represents the third sector of society that exists alongside the state and the market. The third sector is a commonly used term for all non-governmental organizations in the Slovak Republic. Their legal form may vary. This sector is characterized by the existence of organizations that have a formal structure, non-state character, do not aim to make a profit, are independent, operate on a self-governing basis and are voluntary. The existence of non-governmental organizations and their participation in the life of society characterizes every civil society. One type of such organizations are non-profit organizations, the scope of which is regulated by the Act no. 213/1997 Coll. on Non-profit Organizations Providing Services of General Interest, as amended. They represent non-governmental non-profit organizations operating in civil society. The register of these legal entities operating in the territory of the Slovak Republic is provided by the Ministry of the Interior of the Slovak Republic. The aim of this paper is to point out the importance of the existence and scope of non-profit organizations in civil society, to analyze the legal forms of their functioning, through analysis of current legislation, available literary sources with emphasis on analysis of development and employment in non-profit organizations providing public services in the territory of the Slovak Republic in the defined period from 2016 to 2018. According to the latest available data as of 31 December 2018(2), there were 66 926 non-profit organizations registered and operating in the Slovak Republic, employing an average of 39 706 employees, while there were 3 272 of non-profit organizations providing services of general interest. The system of remuneration of employees of non-profit organizations is regulated by legislation in two ways. If the non-profit organization is not established by law, municipality, higher territorial unit or state, then it is possible to apply Act no. 311/2001 Coll. Labor Code as amended. Otherwise, if the nonprofit organization is established by law, wich means that the employee performs work in accordance with the law in the public interest, the procedure for his remuneration is in accordance with the Act no. 553/2003 Coll. on Remuneration of Certain Employees in the Performance of Work in the Public Interest and on Amendments to Certain Acts, as amended.

scholarly journals BASIC DIRECTIONS OF THE THIRD SECTOR STRUCTUREDNESS

2018 ◽  
Vol 6 ◽  
pp. 393-398
Author(s):  
Maxim Ponomarev ◽  
Alexander Ponomarev ◽  
Alexandra Ponomareva ◽  
Darya Yurchenko
Keyword(s):  
Technology Management ◽  
Third Sector ◽  
Economic Activities ◽  
Non Profit ◽  
The Third ◽  
Non Profit Organizations ◽  
The Third Sector ◽  
Commercial Organizations

The article proposes a number of criteria that allow the systematization of non-commercial organizations in order to reflect the essense of their economic activities. It is necessary to structure the formation, development and functioning of non-profit organizations, taking into account such characteristics as economic goals, differentiation of types of activities, property formation sources, economic and financial criteria for activity, technology, management, etc.

scholarly journals The Third Sector: The “Other” Actors of Rural Development, Andalusia 2000–2015

2021 ◽  
Vol 13 (24) ◽  
pp. 13976
Author(s):  
Eugenio Cejudo-García ◽  
Francisco Navarro-Valverde ◽  
José Antonio Cañete-Pérez ◽  
Noelia Ruiz-Moya
Keyword(s):  
Rural Development ◽  
Rural Areas ◽  
Geographical Area ◽  
Third Sector ◽  
Non Profit ◽  
The Third ◽  
General Terms ◽  
Large Geographical Area ◽  
Non Profit Organizations ◽  
The Third Sector

Civil society plays an essential role in the development of our rural areas. In spite of this, little research has been conducted on the role of non-profit organizations, often referred to in general terms as the third sector, within the framework of the LEADER program for rural development, especially in such a large geographical area as Andalusia, the study area of this research. The diversity of the groups that make up the “Others” group of rural development stakeholders is one of its most important characteristics. Over the course of the study period (2000–2015), these organizations have played a very significant role in Andalusia in both quantitative and qualitative terms. In order to find out more about the diversity of third sector organizations and to quantify and evaluate their importance, we carried out a detailed analysis of all the LEADER projects commenced in Andalusia between 2000 and 2015. The quantitative and quantitative results obtained highlight the diversity of these projects and how widely their presence varied from one type of rural area to the next. Our research reopens the debate about the growing role played by non-profit organizations in developed societies at a global level and within LEADER in particular.

scholarly journals “Filantropia” or “Non Profit”? Translating Texts on Nonprofits from English into Italian

2009 ◽  
Vol 54 (1) ◽  
pp. 97-109 ◽  
Author(s):  
Sabrina Fusari
Keyword(s):  
American English ◽  
Nonprofit Sector ◽  
Third Sector ◽  
Non Profit ◽  
The Third ◽  
The Us ◽  
The Third Sector ◽  
Problems Of Translation

Abstract This paper describes the problems that arise in the translation of texts on – and by – the nonprofit sector from English (especially American English) into Italian. First of all, we focus on the main problems of translation, deriving from the disparity between the third sector in Italy and in the US. Secondly, we present a corpus-based project aimed at monitoring the differences between nonprofit discourse (especially fundraising letters) in Italy and the US. Lastly, we show a number of practical examples to illustrate how this type of corpus can meet the needs of translators and draw some conclusions on the importance of using monitor (i.e., continuously updated) corpora to produce successful translations in specialised fields where there are sizeable differences between source and the target cultures.

scholarly journals Reclaiming the “Third Sector” from “Civil Society”

2015 ◽  
Vol 1 (1) ◽  
pp. 173-207 ◽  
Author(s):  
Jocelyn Viterna ◽  
Emily Clough ◽  
Killian Clarke
Keyword(s):  
Civil Society ◽  
Empirical Research ◽  
Empirical Studies ◽  
Third Sector ◽  
Theoretical Construct ◽  
The Third ◽  
Power Resources ◽  
The Third Sector ◽  
Development Ngos ◽  
Theoretical Analyses

Civil society is one of the most widely used—and widely maligned—concepts in development studies. In this paper, we argue that much confusion regarding civil society stems from the omnibus nature of its conceptualization. We consider civil society to be an omnibus concept because it has been imbued with several distinct meanings—a normative meaning (civil society as civilized), a functional meaning (civil society as democratizing), and a structural meaning (civil society as a third sector). Using the example of humanitarian NGOs, we demonstrate how the omnibus nature of civil society resists systematization and requires scholars to make problematic assumptions when designing empirical research. As a solution, we propose replacing “civil society” in empirical research with the structural “third-sector” concept. This move narrows the gap between the actors that scholars study and the theoretical construct that they are supposed to represent; it brings the third sector into conceptual alignment with our understanding of the first and second sectors (the market and the state); and it improves our efforts to compare findings across cases and build generalized theories. It also enables scholars to consider questions of power, resources, and influence when studying development NGOs—questions that are difficult to ask when notions of “civil society” are defined as actors that understand, represent, and advocate on behalf of their “constituents.” We conclude that “civil society” as a concept should be maintained for theoretical analyses of what makes society civil but that empirical studies of development are best served by a third-sector approach.

scholarly journals FUNCTIONS OF STATE REGISTRIES OF NPOS IN THE DEVELOPMENT OF THE THIRD SECTOR: RUSSIAN EXPERIENCE

2021 ◽  
Vol 0 (4) ◽  
pp. 90-113
Author(s):  
Andrei Laronov ◽  
Keyword(s):  
Social Services ◽  
Supply And Demand ◽  
Third Sector ◽  
The State ◽  
Government Support ◽  
Support Providers ◽  
Non Profit ◽  
The Third ◽  
The Third Sector ◽  
Set Up

Development of the third sector in Russia is accompanied with its maintenance of open-access state registries of non-profit organizations. Compared to the NPO registries in other countries, those in Russia appeared 10-15 years later and became new tools for the development of the non-profit sector. The purpose of this article is to categorize the functions of NPO registries in other countries, as well as suggest those attributed to Russian NPO registries. The following hypothesis is put forward in the article: Russian NPO registries have similar functions as registries in other countries, but they are currently not being fully implemented. There are four registries in the focus of the research: the registry of NPOs by the Ministry of Justice of Russia and three types of registries of socially oriented NPOs – recipients of state support, providers of social services, and providers of social care services. The research was carried out by analyzing legal acts which set up the registries, as well as analyzing the registries located on the Internet. The following functions have been suggested: collecting, systematizing and disclosing the information on the third sector; aggregating the data on supply and demand for NPO services; promoting cooperation of NPOs with the state and intersectoral partnerships; promoting government support to NPOs; as well as ensuring accountability of NPOs to the state and society. The hypothesis was confirmed: the functions are not fully implemented due to the lack of clearly defined goals when setting up registries, weaknesses of their structure and formats. Several recommendations were formulated to enhance the system of existing registries and their structure.

Exploring Meaningful Work in the Third Sector

2019 ◽  
pp. 256-273
Author(s):  
Rebecca Taylor ◽  
Silke Roth
Keyword(s):  
Empirical Studies ◽  
Third Sector ◽  
Meaningful Work ◽  
Ideal Space ◽  
Subjective Experiences ◽  
Sociological Approach ◽  
The Third ◽  
State And Market ◽  
The Third Sector ◽  
Classical Sociology

Contemporary debates about meaningful work have drawn on ideas of autonomy and freedom, vocation or calling, dignity, and self-realization, informed by classical sociology. The third sector appears to offer an ideal space for meaningful work given its social, political, and environmental aims, and its assumed independence from state and market. This chapter takes a sociological approach to exploring if and in what ways it fulfills this ideal. It reviews what is known about the sector’s paid and unpaid workers and then focus on three different fields within the sector: social service, political activism, and humanitarian aid. Drawing on empirical studies of workers’ subjective experiences and motivations, we explore what makes this work potentially meaningful. We highlight diversity in how meaningfulness is experienced, how understandings are shaped by social position and life course, and the paradox that meaningful work in the sector can also be the source of stress and burnout.

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