Addressing the double bottom line of homeless assistance: advocacy and performance

The article describes political and advocacy activity in nonprofit human service organizations for children, elderly people, women, and people with disabilities. On the whole, the level of their political activity was found to be moderate, as perceived by the directors of the organizations. The main findings reveal a significant positive correlation between advocacy and political activity in nonprofit organizations and their perceived influence on setting the public agenda. Analysis of the findings indicates that the larger the number of volunteers in the organization, the greater the organization's political influence. In addition, it was found that the more dependent the organizations were on funding from local authorities, the lower the level of advocacy and political activity. The effectiveness of strategies used to attain political influence was also analyzed. The most effective strategy was exerting pressure on decision makers, both on the national and local levels.

Influencing public policy through advocacy is an essential strategy used by the American Heart Association/American Stroke Association (AHA/ASA) to achieve its health impact goals and programmatic objectives, which include helping all Americans lead healthier lives and reducing the incidence and consequences of cardiovascular disease and stroke. This advocacy work involves and engages the association's national officers, researchers, volunteer advocates, staff, and the general public and is a core strategy and key work process of the AHA/ASA. The organization's strategic approach to influencing public policy and leveraging its science and evidence base is not well known. This article provides the historical context of AHA advocacy, the organizational and legal structure under which these activities are carried out, the process used to develop the association's public policy positions and goals, the approaches used to achieve these goals, and the methods that have been developed to evaluate progress. This statement also examines the various tools and tactics that advocacy organizations use to influence public policy and specifically how the AHA/ASA conducts policy research, legislative and regulatory lobbying, coalition building and grassroots mobilization, and media advocacy. Finally, the ways that AHA/ASA evaluates the impact of its advocacy efforts are discussed, highlighting specific case studies and a brief summary of the association's 2010 to 2013 public policy agenda. The AHA's efforts to translate the science of cardiovascular disease and stroke into meaningful public policy began in earnest in the early 1980s. The association established a full-time office in Washington, DC, in early 1981 that was initially focused on increasing federal research funding administered by the National Institutes of Health.1 Other early policy priorities included tobacco control and support for programs that increased access to automated external defibrillators (AEDs), new clinical preventive benefits in the Medicare program, and nutrition policy. The commitment and involvement of …

This study examines the effects of intellectual capital (IC) on the financial performance and stability of banks. This study uses the system generalised-method-of-moments and ordinary least squares panel-corrected standard errors estimation techniques to estimate panel regressions based on the data of 366 banks from 26 African countries. The results suggest that IC has positive effects on financial performance. Intellectual capital's relationship with financial stability is not consistent and significant across the estimations. Also, human capital efficiency has a positive relationship with financial performance; capital employed efficiency has a negative relationship with financial stability. Basically, not all elements of IC have positive effects on the financial performance and stability of banks. The findings suggest that policymakers must initiate and design regulations and policies to help deploy and manage IC investments in strategic ways.

Purpose: This study examines the role of Entrepreneurial Orientation (EO) in Polish non-profit organizations (NPOs), focusing on how EO is implemented within a mission-driven framework, its impact on financial and social performance, and the organizational mechanisms mediating this relationship. Design/methodology/approach: The study adopts a qualitative multiple-case-study approach, analyzing data from ten NPOs operating in the Greater Poland region (Poland). Data collection involved semi-structured interviews, observations, document analysis, and was supported by questionnaire with open-ended questions. Thematic coding was employed to identify patterns in EO adoption and its performance implications. Findings: The findings reveal that EO in NPOs is primarily externally induced, driven by donor expectations, funding environments, and institutional pressures rather than proactive strategic intent. EO exhibits a stronger positive impact on social performance (e.g., mission achievement, stakeholder engagement) than financial performance. Additionally, mission alignment and professionalization emerge as critical mediators, enhancing EO’s effectiveness in achieving social outcomes while mitigating financial instability. Research implications: This study contributes to EO theory by challenging traditional assumptions that EO is an inherent strategic posture. Instead, it conceptualizes EO in NPOs as an adaptive response to external pressures. The findings also extend research on institutional constraints by identifying key organizational mechanisms that shape EO effectiveness in mission-driven contexts. Practical implications: The study highlights the need for NPO managers to integrate EO with mission-driven strategies, strengthen governance and professionalization, and develop hybrid funding models. Policymakers and funders should consider providing more flexible financial support structures to encourage sustainable entrepreneurial initiatives in the non-profit sector. Originality/value: This study provides new insights into EO in NPOs, particularly in a post- transition economy. By differentiating EO’s impact on financial and social performance and identifying organizational mechanisms that enhance EO effectiveness, it advances both theoretical and practical understanding of entrepreneurial behavior in non-profits. Keywords: Entrepreneurial Orientation, Non-Profit Organizations, Social Performance, Financial Performance, Mission Alignment. Category of the paper: research paper.

PurposeThe aim of this paper is to contribute to a greater understanding of non-profit organization (NPO) management control systems (MCS) and accountability in organizations providing support service for capacity constrained service users. Specifically, the paper examines the role of MCS and accountability in supporting mission realization in NPOs providing services to people with intellectual disabilities and reflects on this in the context of the COVID-19 pandemic.Design/methodology/approachThe research comprised a case study of four NPOs providing services to people with intellectual disabilities in Ireland conducted prior to the global COVID-19 pandemic. The study probed management's perceptions of stakeholders and examined the manner in which the design and use of MCS and accountability processes supported mission realization.FindingsService users were regarded as the least powerful stakeholder and consequently the least attended to in terms of MCS and accountability processes. The absence of relational and dialogical accountability with service users is not only central to maintaining this power asymmetry but also poses a threat to mission realization. These deficits can be addressed through the integration and monitoring of internal advocacy activities into MCS and accountability processes, which, on reflection, may also mitigate some of the negative consequences for service users of isolation from external support networks in times of crisis.Research limitations/implicationsThis research has opened up an area for enquiry – internal advocacy – heretofore not addressed in the management accounting literature, opening up a novel vein for future research. Such research could further examine the role of internal advocacy, drawing from and adding to the research in other support service domains. A number of objectives and questions might be considered: (1) probing the level of management recognition of the role of direct engagement in advocacy activities in supporting service user agency; (2) identifying with service users and management the nature and attributes of effective advocacy activities and practices; (3) questioning how such advocacy activities and practices might be reflected in MCS; (4) identifying what service user stakeholders regard as effective accountability to them in relation to their needs and objectives; and (5) assessing the impact on service user experience and on NPO mission realization of internal advocacy activities and the monitoring and review thereof through MCS. These suggestions for future research draw attention to aspects of support service delivery that have the potential to be profoundly influential on service outcomes.Practical implicationsA performance management model reflecting the identified need to incorporate internal advocacy mechanisms into organizational management control systems is proposed in an effort to increase accountability of NPOs to their core mission stakeholder – service users. This model may be of value to NPO management as they move from a medical-model of care to a rights-based model for service delivery in care settings.Social implicationsThe paper reflects the importance of listening to the voice of vulnerable service users in NPO care settings and proposes a mechanism for embedding internal advocacy in formal management control systems and accountability processes.Originality/valueIn proposing an “agency” supportive relational and dialogical accountability logic for such organizations, underpinned by “internal advocacy”, this research provides theoretical and practical insights for accountability processes and the design of MCS. The findings contribute empirically, not just to the NPO management and MCS literature but also to understanding the relational interaction of service users with service organizations, and what this means in supporting service user objectives and realization of organizational mission.

PurposeThis study aims to examine the effects of board structures (BS) on the financial performance and stability of banks in Africa.Design/methodology/approachUsing annual data of 366 banks from 26 African countries from 2007 to 2015, the study estimates growths in financial performance using net interest margin and risk-adjusted return on assets; bank stability using z-scores; and BS using board size, board independence and board gender diversity. The system generalized method of moments and ordinary least squares panel-corrected standard error estimation strategies are used to estimate panel regressions.FindingsThe study concludes that board independence has a negative and significant relationship with financial stability but has diverse relationships with financial performance. Board size and board gender diversity have insignificant relationships with financial performance and stability.Research limitations/implicationsThe study has relevant implications for practitioners, policymakers and the academic community. The findings provide evidence of the extent to which BS have been instituted to influence the financial profitability and stability of banks in Africa.Originality/valueThis study offers robust evidence on the role of BS in the performance and stability of banks; using a multidimensional conceptualization of the performance and stability of banks in 26 countries in Africa.

This paper is an attempt to investigate the effect of intellectual capital (henceforth IC, which is defined using Value Added Intellectual Coefficient (VAIC™) as discussed in Pulic (2008, 2004, 2001, 1998) on financial performance and financial stability of 32 banks in Ghana from 2000 to 2015. The dataset is an unbalanced panel of 354 observations. The methodology of the paper is to test eight hypotheses related to IC and its components (Human Capital Efficiency or HCE, Structural Capital Efficiency or SCE and Capital Employed Efficiency or CEE) and their relationship with financial performance and financial stability. The paper finds support in favour of the claim that VAIC™ has a positive and significant impact on financial performance and financial stability. On the other hand, among the components of VAIC™, it is only HCE that behaves in a manner similar to VAIC™. Among the other components, SCE has a negative impact on financial performance and financial stability. CEE has a positive impact on financial performance but a negative impact on financial stability. This implies that SCE reduces both financial performance and financial stability, while CEE increases financial performance but reduces financial stability. Effects of controls, such as leverage, bank size, concentration and ownership structure are discussed in some detail

Purpose The purpose of this paper is to investigate the impact of the COVID-19 pandemic on the financial performance and stability of Islamic banks (IBs) in the Middle East, North Africa and Southeast Asia (MENASA) region. Design/methodology/approach The sample consists of 50 IBs across 13 MENASA countries. The data covers 11 quarters, starting in Q1 2019 and ending in Q3 2021, and are collected from banks’ quarterly reports. The authors proxy financial performance by three measures, namely, return on assets (ROA), return on equity (ROE) and cost-to-income (Cost/Income). For financial stability, the authors use two indicators: insolvency risk (log Z-score) and asset risk (ROA/SDROA). The methodology is based on the generalized least squares method estimation. Findings The results showed a significant and negative impact of COVID-19 on two performance measures of IBs (ROA and ROE) suggesting that IBs were significantly affected during the earlier pandemic. As well, the authors found strong evidence of the impact of COVID-19 on the insolvency risk and asset risk of the studied banks. Practical implications The study of COVID-19’s impact on the performance and stability of IBs in MENASA countries permits the banks’ regulators and policymakers to ameliorate the banks’ financial performance and reinforce their supervisory actions. Also, it gives them assistance to guarantee the financial stability of these banks in times of crisis. Originality/value This study provides significant financial information and policy implications for stakeholders involved in the banking sector in MENASA countries. Consequently, IBs must guarantee their profits and stability to ensure their competitiveness versus conventional banks during the period of crisis.

Does Fintech Stimulate the Financial Performance and Stability of the Too-Big-to-Fail Banks?

This study investigates whether FinTech stimulates the financial performance and stability of Domestic Systemically Important Banks (DSIBs) in India. The objective of this study is to analyse the impact of financial technology on the financial performance and financial stability of systemically important banks, commonly referred to as too-big-to-fail banks. Employing regression analysis and robustness tests, the findings reveal a significant but negative impact of FinTech on both financial performance (return on assets) and financial stability (ZSCORE). A positive correlation between ROA and financial stability suggests that more profitable banks tend to be financially stable. This research contributes to understanding the complex role of FinTech in shaping the financial health of systemically important banks in emerging economies. The study acknowledges limitations related to data scope, model assumptions, and sector focus, and calls for future research on long-term stability, cross-country comparisons, and the impact of emerging technologies such as AI and blockchain.

Banks' ESG issues are gaining traction and public attention following the Paris Agreement 2015. As a result, many researchers are currently examining the influence of ESG pillar practices on banks' financial performance and stability. However, these results seem far from conclusive. Therefore, continuous studies need to be carried out. The objective of this research is to investigate the impact of ESG initiatives implemented by banks on their profitability (ROA, ROE, and Tobin's Q) and financial stability (Z-Score(CAR) and Z-Score(EQTA)). Using a set of unbalanced panel data of 178 commercial banks from 12 countries in the Asia Pacific region, spanning from 2013 to 2022, this study performs panel regression analysis to explore the ESG and bank profitability and bank stability links. Our research findings support stakeholder theory and the resource-based view (RBV) as explanatory frameworks for connecting ESG pillars and bank profitability and financial stability. These include banks' environmental, social, and governance measures enhancing profitability and stability. The results are robust across different models and settings (e.g., ESG pillars vs. dimensions, different financial performance and financial stability proxies, and lagged ESG pillars and dimensions in the model).

The fair transfer of the risk of loss from one entity to another in exchange for a payment, known as a premium, is what is meant by insurance (NCAER). A type of risk management called insurance is used to protect or hedge against the possibility of an unforeseen and contingent loss. In the economy, the insurance industry serves as a risk manager, investment activity booster, financial market stabilizer, mobilizer of funds, and financial middleman. According to the Financial Stability Forum, insurance services are categorized into three major categories: social insurance, non-social insurance and reinsurance. The social insurance sector helps in providing risk cover, investment and tax planning for individuals; the non-social insurance industry provides a risk cover for assets. Under reinsurance, developing countries often find themselves in the position of being buyers of reinsurance (UNCTAD 2007). The development of the social insurance market is playing an increasingly substantial role within the insurance industry due to the existence of insurance-growth relationship with the increased share of the insurance sector in the financial sector (Beck and Webb, 2003). Social insurance is civilization’s partial solution to the problems that caused by death; which eliminates 'risk', substituting certainty for uncertainty and comes to the timely aid of the family in the unfortunate event of death of breadwinner. In short, social insurance is concerned with two hazards that stand across the life-path of every person: firstly, that of dying prematurely is leaving a dependent family to fend for itself, and secondly, that of living till old age without visible means of supports (LIC, website). A well-developed social insurance sector is a boon for economic development as it provides long term funds for infrastructure development at the same time strengthening the risk taking ability of a country. Social insurers are custodians and managers of substantial investments of individuals; and policy holders need to be confident that their insurer will be able to meet its promised liabilities in the event that claims are made under a policy Regulatory authorities therefore seek to ensure that the financial soundness and performance of social insurance companies is in sound condition. Insurance is a big opportunity in a country like India with a large population and 2 untapped potential. In this current scenario of growing customer base, one of the principal concerns underlying the regulation of the insurance companies is the need to protect the interest of and secure fair treatment to policyholders (Charumathi, 2011) The risk absorption role of insurers promotes financial stability in the financial markets and provides a “sense of peace” to economic entities. The business world without insurance is unsustainable since risky business may not have the capacity to retain all kinds of risks in this ever changing and uncertain global economy (Ahmed et al., 2010). Insurance companies’ ability to continue to cover risk in the economy hinges on their capacity to create profit or value for their shareholders. The economic significance and recently increasing importance of the insurance industry for financial stability requires for adoption of risk-based supervisions of its undertakings. The Insurance Regulatory and Development Authority (IRDA), the regulatory body of the Indian insurance industry, has therefore intensified its supervision, on-site examinations and off-site surveillances. All of these regulatory measures are to ensure that the financial performance of insurance companies is in sound condition. Insurers’ financial performance is influenced by both internal and external factors. Whereas internal factors focus on an insurer’s-specific characteristics, the external factors concern both industry features and macroeconomic variables. The performance of insurance companies can also be appraised at the micro, meso and macro levels of the economy. The micro level refers to how firm-specific factors such as size, capital, efficiency, age, and ownership structure affect financial performance. The meso and macro levels refer to the influence of support-institutions and macroeconomic factors respectively. At the micro level, profit is the essential pre-requisite for the survival, growth and competitiveness of insurance firms and the cheapest source of funds (Buyinza et al., 2010). Without profits no insurer can attract outside capital to meet its set objectives in this ever changing and competitive globalized environment.

Formulation of the problem. One of the main constitutional rights of citizens in a democracy is the right of association, i.e. the right to freely create different organizations, to enter into them and out of them. Article 36 of the Constitution declares that every citizen has the right to freedom of association in the public organizations in order to exercise and to protect its rights and freedoms. However, this is not enough to ensure the existence of non-profit organizations that combine equal and independent citizens ofUkraine. In modern conditions of rapid civil law reforms, there are new and convenient forms of association of citizens for the purpose of exercising their rights, which are aimed at achieving social benefits. In our country, an effective mechanism needs to be realized for the rights and freedoms of citizens by establishing and guaranteeing activity of non-profit organizations and non-interference of the state in the activities of these organizations, with the exception of restrictions established by law in the interests of national security and public order, public health or the protection of the rights and freedoms of others. The relevance of the problem of the general principles and requirements for the establishment of non-profit organizations consists in setting up the optimal mechanism for implementing the citizens' right to freedom of association. This mechanism should be transparent and understandable to ordinary members of civil relations with the inception of non-profit organization and guarantee citizens the right to freedom of association. Analysis of the recent research materials and publications. Problems that occur during activity of non-profit organizations studied and continue to be studied by well-known civil law scientists such as V. Borisova, I. Kucherenko, I. Spasibo-Fateeva, M. Galyanticha, I. Zhyhalkina, V. Poddubny, V. Kochin, O. Bіlyaeva, N. Fіlatova, M. Mendzhul, and etc., which underlines the importance of scientific research. Despite the considerable interest of scientists on the activities of non- profit organizations, there are still many unsolved issues, such as a list of basic principles and requirements for the establishment of non-profit organizations. Purpose of the article – to analyze the process of establishing non-profit organizations and determining the requirements that apply at different stages of their establishment. Presenting the main material. The Civil Code of Ukraine, which contains general requirements for the establishment of legal persons of private law, unfortunately, does not set up the features of establishment of non-profit organizations, giving preference to specific legislation that regulates its individual types. Therefore, it is necessary to investigate the stages of establishing non-profit organizations inUkraine, indicating the particular requirements for each of them. As stipulated in the Civil Code, a legal entity of private law arises from the moment of state registration. However, this process may be preceded by the development and adoption of constituent documents, if necessary, special permissions should be obtained, i.e. two or three legal fact have to be performed. Considering features of a non-profit organizations legal status, it may be noted that the stages of creating a non-profit organization are the next: defining the purpose of the organization activities; empowering organization attributes of a legal entity of private law; fixing the founders' will in the constituent documents; registration of non-profit organization in the order provided for legal entities of private law in light of the individual characteristics of their types. Conclusions. The choice of a form of non-profit organization, as well as the nature of its activities may impose some peculiarities on the general procedure for its registration process. After receiving the documents, a non-profit organization is formally valid and can start its activities in accordance with the stated objectives. Therefore, a non-profit organization will acquire the rights and obligations, will have its own property, and will be liable to the full extent of its assets. Activities of non-profit organization is established as a perpetual via default, if the term is not limited by the founders in the documents of the organization.

Sherif, ReemThe effect of macroeconomic variables 3.3.

This article proposes a conceptual framework for re-examining NPO governance, especially focussing upon the roles and responsibilities of boards, executives, and other staff and volunteers. It draws from Talcott Parson's idea that all human organizations exhibit three distinct levels of responsibility and control – institutional, managerial, and technical/operational. Both academic scholarship and nonprofit organization practice are increasingly re-considering the structure and functions of governance and management within nonprofit organizations (NPOs). While it can be argued that the governance portion of the institutional level of functioning should be located with the volunteer board of directors, otherwise I suggest that the following factors affect the appropriate division of roles and responsibilities among board, executive, and other staff and volunteers within an NPO: 1)the size of the NPO's budget, staff, and board; 2) the number of active volunteers and the breadth of roles they perform: 3) the stage of the NPO's life cycle: 4) the level of trust/confidence between the chief executive and the board; 5) executive transition; 6) the presence of organizational crisis; and, 7) environmental factors, including fundamental change in funding sources and pressure toward merger or intense collaboration. Both academic scholarship and nonprofit organization (NPO) practice are increasingly re-examining the structure of governance and management within NPOs. The nonprofit research and practice communities are asserting that we fundamentally need to re-conceptualize how NPOs can best organize themselves to perform their governance, management, and leadership responsibilities. This has profound affects on our ability to address issues of NPO accountability. Why? Because an organization's ability to "answer to" or "give account of itself" to those who hold it answerable, requires that it can clearly locate where the authority and responsibility within that organization lies for doing so. In the theory and practice of NPOs, it is ultimately a governance and (possibly) executive responsibility to ensure an effective answering and accounting to its multiple stakeholders, including all types of funders, other external constituencies, and the public, at large. Therefore persuasive answers about how NPOs can be accountable require effective efforts to re-conceptualize how NPOs can best organize themselves to perform their governance and executive responsibilities. The latter is the challenge to which this article responds. This effort joins the growing chorus of concern about the prevailing prescriptive models of governance in the nonprofit literature and concomitant need to rethink our understanding of governance. A sample of this recent reconsideration includes several examinations of Carver's Policy Governance model, excellent reviews of the most significant directions in board research and their practical applications, and searches for new, more useful models of governance which apply more broadly across the full universe of NPOs and expand the range of NPO governance practices.[1a] Oliver, C. 1999. The Policy Governance Fieldbook: Practical Lessons, Tips, and Tools from the Experiences of Real-World Boards New York: Jossey-Bass Publishers. [Google Scholar], [1b] Renz, D. 1999. Adding a Few Pieces to the Puzzle: Some Practical Implications of Recent Governance Research. The New England Nonprofit Quarterly, 6(2): 7–15. [Google Scholar], [1c] Ryan, W.P. 1999. Is That All There Is? Searching for More Useful Governance Strategies Beyond the Board Room. The New England Nonprofit Quarterly, 6(2): 7–15. [Google Scholar] The latter represents the best known initiative currently underway to rethink the topic of NPO governance. In his article, "Is That All There Is?," William P. Ryan describes preliminary findings from the National Center for Nonprofit Boards' (NCNB) and Harvard University's Hauser Center for Nonprofit Organizations' joint project aimed at assessing the prospects and strategies for developing alternative governance. As Ryan states, "the inquiry assumes that board governance as we know it may work well for many organizations -- but that new or alternative governance strategies may work better for others."[2] Ryan. 8 Ibid [Google Scholar] He reports on NCNB's own questions which emerged from its strategic planning process: do we have a one-size-fits-all problem? Do the most prevalent models about governance adequately serve the diversity of organizations that comprise the nonprofit sector? Why aren't our views of governance changing along with the rapid changes in our environment, such as changes in funding streams, public policy, demographics, technology, etc., particularly as the nonprofit sector is so receptive in other ways to new organizational and management strategies? Ryan goes on to report that most of the respondents to the Hauser Center-NCNB study thus far "were eager for a fundamental reconsideration of our governance strategies, which they believe are flawed in design, not just in execution."[3] 11 Ibid [Google Scholar] In elaborating on the concern that "one size" of governance model does not "fit all" NPOs, he lists the following types of NPOs which are not well served by the prevalent models: grassroots organizations, all volunteer organizations, entrepreneurial organizations (i.e., NPOs which function like social-purpose businesses), interorganizational alliances (collaboratives and networks), and multiple corporate forms (i.e., NPOs which create holding companies that deliver services through a number of different operating entities, sometimes including for-profit subsidiaries). Moreover, both Ryan and David Renz emphasize dramatic changes in the environment surrounding NPOs which make the prevalent, conventional models of governance less relevant. Both highlight the increased role of government in outsourcing service delivery to nonprofits. In doing so, government agencies set more of the terms and conditions of service delivery, and NPO boards find themselves effectively losing control of their organization's mission.[4a] Ryan. 13 Ibid [Google Scholar], [4b] Renz. 16 Ibid [Google Scholar] Both speak of growing demands for entrepreneurship, including what is now called the "social venture partner" approach to funding NPOs, in which grant-makers sometimes play a hands-on role in the operation and management of NPOs and their boards. Renz especially highlights growing pressures on NPOs to "engage in what many consider to be the 'unnatural acts' of alliances and collaborations; and the much intensified focus on outcomes and accountabi lity."[5] Renz. 16 Ibid [Google Scholar] He asserts that these and other environmental changes mean that we still need to know more about topics such as "the appropriate mix of board roles and functions when nonprofits engage in entrepreneurial activity, alliances, partnerships, and collaborative ventures, … and extensive work for government."[6] 21 Ibid [Google Scholar] Renz's, Ryan's, and other authors' characterization of the reasons for which we need to rethink governance echoes this author's experience from over twenty years of serving as an executive of local and national nonprofit organizations, as a governing and advisory board member to numerous NPOs, and as a consultant and trainer to well over a hundred NPOs in the United States and internationally. These have been organizations of highly varied size, ethnic composition, field, and stage in their life cycle.