A New Third Sector Intellectual Capital Model

2016 ◽  
pp. 27-43
Author(s):  
Graziella Sicoli ◽  
Franco Ernesto Rubino ◽  
Bronzetti Giovanni ◽  
Rija Maurizio ◽  
Paolo Tenuta
Keyword(s):  
Intellectual Capital ◽  
Third Sector ◽  
Non Profit ◽  
Non Profit Organizations

The Intellectual Capital (IC) report has become a fundamental tool in the disclosure of non-profit activities, since it is necessary to use a correct framework to represent IC. To achieve the aim of the paper the work is developed as follows: the existing literature on non-profit organizations (NPOs) and IC is examined and relevant aspects to be measured by IC indicators and disclosed by an IC report in the above context are brought into focus. Then extant frameworks for IC reporting are outlined in order to verify whether they fit the aspects qualified as relevant in NPOs and it is pointed out what they lack with reference to the NPOs context. The aim of the paper is to propose an original framework containing a new set of indicators. The proposed framework is tested in an Italian NPO. The result is to disclose new aspects of activity carried out by NPOs involving knowledge, skill and their relationship with the surrounding community

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.

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 Young people as a subject of human resources management in the third sector organizations

Management ◽  
2017 ◽  
Vol 21 (2) ◽  
pp. 62-74 ◽  
Author(s):  
Janina Stankiewicz ◽  
Bartosz Seiler ◽  
Hanna Bortnowska
Keyword(s):  
Young People ◽  
Work Experience ◽  
Human Resources Management ◽  
Third Sector ◽  
Non Profit ◽  
Resources Management ◽  
Third Sector Organizations ◽  
Social Sphere ◽  
The Social ◽  
Non Profit Organizations

Summary In democratic societies, citizens join as volunteers in the management of various areas of the social sphere. They do this by engaging in non-profit organizations’ activities. People are the basis for the functioning of these entities, so it is possible to use appropriately adapted HRM methods and tools. The important part of the social workforce of non-profit organizations is young people (up to the age -of 26). The article presents the results of research on the experiences of young volunteers - the characteristics of their involvement and their participation in personnel processes. The purpose of the article is to identify the number and types of third-sector organizations, which young people have been involved in, as well as the characteristics of work performed by them in those subjects. Moreover, the article’s aim is to diagnose of personal processes that these persons have been engaged in and to ascertain how do they evaluate their work experience in the organizations, which were analyzed.

scholarly journals Institucionalização das manifestações da sociedade civil: das tipologias aos conceitos

1970 ◽  
Vol 11 (2) ◽  
pp. 17-25
Author(s):  
Miriam De Castro Possas
Keyword(s):  
Third Sector ◽  
Non Profit ◽  
Governmental Organization ◽  
Non Profit Organizations

Esse trabalho se caracteriza por ser um artigo de investigação científica que tem como objetivo principal identificaras principais tipologias utilizadas para se referir as organizações da sociedade civil e discutir seu uso no meioacadêmico. Num primeiro momento, foram identificadas, por meio de revisão bibliográfica, tais expressões (emportuguês e inglês). Em sequência, foram selecionados seis termos mais citados e quantificada estatisticamentea utilização de cada um, em banco de dados eletrônico, entre os anos de 1990 e 2012. Por fim, discutiram-se aexistência ou não de tendência na uniformização dos termos, com base nos dados encontrados. Os resultadosapontaram que as tipologias mais utilizadas em português foram: Organizações não governamentais e TerceiroSetor e em inglês non profit organizations, non governmental organization e third sector. Tanto na literatura internacional,quanto nacional, há uma multiplicidade de termos que convivem entre si.

scholarly journals Intellectual Capital and its Importance to the Non-Profit Organizations Sector

2020 ◽  
Vol 4 (7) ◽  
pp. 80-82
Keyword(s):  
Intellectual Capital ◽  
Knowledge Economy ◽  
Critical Review ◽  
Knowledge Exchange ◽  
Review Of Literature ◽  
Major Goal ◽  
Research Papers ◽  
Non Profit ◽  
Non Profit Organizations ◽  
Almost All

The importance of intellectual capital becomes one of the main subjects that have been recently tackled by various studies for its importance to almost all organizations, industries, sectors and countries. Intellectual capital by the non-competitive feature encourages non-profit organizations to take benefit through knowledge exchange in the knowledge economy. In contrast, there are limited efforts focused on non-profit organizations from the perspective of intellectual capital. Thus, the major goal of this paper is to disseminating more research papers that relevant in the field of organizations sector that nonprofit through critical review of literature. The results of this paper adds a new addition in the field of intellectual capital in the non-profit organizations sector, through the embraces an eclectic mix of methodologies and topics.

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 The functioning of non-profit organizations as a reflection of the process of social participation of citizens in Kazakhstan (1991-2019)

2020 ◽  
Vol 6 (2) ◽  
pp. 161-181
Author(s):  
Andrzej Kliś
Keyword(s):  
Civil Society ◽  
Social Participation ◽  
Social Activity ◽  
Third Sector ◽  
Legal Framework ◽  
Point Of View ◽  
Non Profit ◽  
Non Profit Organizations ◽  
Legal Forms ◽  
Commercial Organizations

The following article deals with the social participation of citizens of Kazakhstan, as well as the functioning of non-commercial organizations that are a manifestation of social activity in this country. The presented research is an attempt to systematize the issue of non-commercial organizations in Kazakhstan from the point of view of Polish science. The issue of the non-governmental sector is an extremely broad field of research, therefore basic legal acts, regulating these forms of social initiatives, have been examined. In addition, the third sector appears to be an important element in analysing the activities of post-Soviet countries, which are usually characterized by an authoritarian system of power, trying to maintain maximum control over civic initiatives. It turns out, they can function independently despite the difficulties. In the first part of the article, the author presents the legal framework that has been taken into account by the Kazakh legislator in relation to civil society and its associations, including primarily non-commercial ones, which constitute the important content of this article. Additionally, the operation, legal forms and areas covered by the activities of these organizations were analysed. The next part of the text is the evaluation of regulations that raise the issue of establishing associations, as well as the interpretation of other state concepts that provide for the development of civil society. In the last part, the author continues his reflection on the functioning of non-profit organizations in Kazakhstan, discussing forms of state support for this sector. The article ends with a summary of the whole topic and verification of the hypotheses set out in the introduction.

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.

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