Coproducing Nonprofit Reporting and Accountability With Beneficiaries: What Is the Reality?

Research background: Both the creation and quantification of goodwill are interdisciplinary issues affecting accounting, economics, law, marketing, sociology and human resources. In both economic theory and practice, goodwill is the difference between the market and the book value of an enterprise. Purpose of the article: With the acceleration of globalization, the economic aspects of which are the logical consequence of the increasing interdependence of individual economies towards the end of the second half of the 20th century, the importance of building and managing goodwill as a competitive advantage through business activities and internationally is increasing. These facts should be more highlighted and stronger in the sector of non-profit organizations. Because of their mission, vision and character of their business. The main aim of the paper is to capture the value of goodwill in the sector of non-profit organizations in the Slovak Republic. Methods: As a testing data will be used 72 non-profit organizations from Slovak Republic. In this sample will be quantified the value of their goodwill by residual income methods. Residual income assumes the value of goodwill as a difference between net income and the product of the cost of equity and the book value of equity. Findings & Value added: Paper findings will bring the view on the possibility of measuring goodwill in the sector of non-profit organizations under the conditions of globalizations with the emphasis on the application of residual income method in the case of Slovak Republic.

Health-related community-based care in South Africa is mostly provided through non-profit organizations (NPOs), but little is known about the sector. In the light of emerging government policy on greater formalization of community-based care in South Africa, this article assesses the size, characteristics and partnership networks of health-related NPOs in three South African communities and explores implications of changing primary health care policy for this sector. Data were collected (2009-11) from three sites: Khayelitsha (urban), Botshabelo (semi-rural) and Bushbuckridge (semi/deep rural). Separate data sources were used to identify all health-related NPOs in the sites. Key characteristics of identified NPOs were gathered using a standardized tool. A typology of NPOs was developed combining level of resources (well, moderate, poor) and orientation of activities ('Direct service', 'Developmental' and/or 'Activist'). Network analysis was performed to establish degree and density of partnerships among NPOs. The 138 NPOs (n = 56 in Khayelitsha, n = 47 in Bushbuckridge; n = 35 in Botshabelo) were mostly local community-based organizations (CBOs). The main NPO orientation was 'Direct service' (n = 120, 87%). Well- and moderately resourced NPOs were successful at combining orientations. Most organizations with an 'Activist' orientation were urban. No poorly resourced organizations had this orientation. Well-resourced organizations with an 'Activist' orientation were highly connected in Khayelitsha NPO networks, while poorly resourced CBOs were marginalized. A contrasting picture emerged in Botshabelo where CBOs were highly connected. Networks in Bushbuckridge were fragmented and linear. The NPO sector varies geographically in numbers, resources, orientation of activities and partnership networks. NPOs may perform important developmental roles and strong potential for social capital may reside in organizational networks operating in otherwise impoverished environments. A uniform approach to policy implementation may not accommodate variations in the NPO sector. Considerations for adaptation may be necessary in light of the observed differences between urban and rural settings.

PurposeIn view of the increased impact of social media, non-profit organizations (NPOs) should review their management model for stakeholder relationships. The purpose of this paper is to analyze the influence of factors on the use of Twitter by NPOs as a mechanism for disclosing information and dialogue with their stakeholders, and in particular: “donor dependence,” “fundraising expenses,” “organizational age,” “organizational size,” “online community size,” “network activity” and “board size.”Design/methodology/approachA content analysis of Twitter use as a strategic communication tool was conducted and a multivariable linear regression analysis was performed.FindingsSmaller organizations and those with a larger online community are the most interested in implementing Twitter as a one or two-way communication strategy. Likewise, the NPOs with the highest degree of donor dependence strive most in the use of contents of Twitter as one-way communication mechanism.Social implicationsThis study contributes to a better understanding of social media implementation in the NPO sector and advances the identification of the main causes that motivate NPOs to improve their accountability through social media.Originality/valueThe paper’s subject is relatively innovative due to the scarce studies focussing on social media used by NPOs. In spite of the advantages offered by Twitter, few studies have specifically addressed NPOs’ current use of this platform, and fewer still have analyzed the factors that motivate them to use this tool.

Nonprofit organizations rely on private donations as a source of funding. As a result, this paper examines the effects of factors that shape public perceptions about nonprofits, such as nonprofit organizations’ professionalism and performance and their awareness of needs, on charitable giving from private donors. Because giving is likely to depend on particular characteristics of a sector, the analysis was limited to one sector of nonprofit organizations, nursing homes. The empirical results, based on 8-year panel data, suggest nursing home characteristics that affect private donations to this sector. This research is beneficial to scholars and practitioners who are interested in learning more about private giving. Policy implications are also discussed in detail.Subscribe to JNEL

Purpose - The purpose of this study was to exsplore the implementation of Hablumminannas as a budget planning in Non-profit organization in Indonesian and to determine the preferences of the others non-profit organization to operate their business circle.Method - This study uses a phenomenological approach. In obtaining some information, the researcher used the interview method addressed to 15 informants who were at PT. Serkolinas Aman Nusantara spread throughout Indonesia.Result - The results of this study, top management and members of the organization know more about what are the top priorities in determining strategies to improve organizational performance and no one member of the organization feels disadvantaged in accordance with what is recommended by the Qoran, that the concept of Hablumminannas must always prioritize good relations with others.Implication - Especially in the non-profit organization sector so that they are in accordance with the guidelines of Islamic Values Hablumminannas.Originality - Provide detailed understanding of the implementation of budget planning through the Islamic values of Hablumminannas which are principled not to harm others through a phenomenological approach to non-profit organizations in Indonesia.

Non-profit organizations (NPOs) play a major role as providers of social, cultural, religious, and many other services. Some NPOs are also significant loci of social mobilization and political advocacy. To do both at the same time requires careful management of relations to political, in particular government, actors who value and often pay for NPO service delivery, but who are not necessarily enamoured of NPO activism that is critical of existing social policies and service-delivery philosophies. At the level of the political system as a whole, the public leadership exercised by the NPO sector is therefore fundamentally ambivalent: in part derived from formal, delegated or contracted roles in policy implementation through public service delivery; and in part informal, partisan and potentially oppositional, rooted in social or professional ideologies as well as claims to representation of client and stakeholder groups. This chapter argues that the leadership challenges faced by the senior strata of various types of NPOs that can be distinguished differ greatly, and conduce to different philosophies and styles of leadership.

Research on stand-alone sustainability reports (SASRs) has focused on published documents rather than on the process by which SASRs are produced. This study investigates the process of producing Global Reporting Initiative (GRI) G3.1 A+ rated SASRs, particularly examining how visual impression management choices are made within the organisation. The study analyses how and by whom SASRs are prepared, and the rationale for using visuals and blank space, and examines the respective roles of reporting managers and Chief Executive Officers (CEOs). Semi-structured interviews were carried out with ten managers responsible for the process of preparing SASRs. The main findings are (i) the process and preparation of SASRs is complex and costly, (ii) the communication department champions the process of SASRs and external designers are responsible for the design of SASRs, (iii) the CEO plays a varying role in selecting designers and determining the form and (visual) content of the SASRs, (iv) reporting managers are constrained by the CEO’s reporting strategy, and (v) visuals and blank space are used symbolically to advance the CEO’s reporting strategy in order to maintain legitimacy. We suggest that the tensions imposed on managers responsible for preparing SASRs provide evidence of “functional stupidity” within organisations, which employ an economics of persuasion that emphasises image and symbolic manipulations, and where reporting managers are encouraged to conform to perceived reporting strategies. The exploratory nature of this study opens avenues for future research in the context of “functional stupidity” and reporting processes.

Non-profit organizations (NPOs) are essential to the economic planning process in Saudi Arabia. This study examines the Human Resource (HR) practices of Saudi Arabian non-profit organizations. It is based on a primary survey administered to 201 employees of the four types of existing non-profit organizations (NPOs) in Saudi Arabia (Qur'an Memorization Society, Dawah Society, Specialized Society, and Development Committee) using a structured questionnaire. The questionnaire was intended for the eight existing HR practices: work design, HR planning, polarization, selection, training and development, motivation, performance evaluation, and job satisfaction. The ANOVA and Pearson correlation tests were performed on the eight segments of the HR instruments to investigate the perspectives of HR professionals in the NPO sector. The findings of the study indicate that the HR practices are moderated by the gender, age, education, and years of experience of the employees. The work design has the highest awareness among the employees, with a mean of 4.05, while job satisfaction has the lowest awareness, with a mean of 3.18 on a 5-point scale. A correlation between HR practices shows that work design improves performance evaluation, polarization affects HR planning, and training and development influence performance evaluation.

This study provides a better understanding of the dynamics of knowledge and expertise in the context of public companies’ compensation committees (CCs), through a focus on CC members’ cognitive limitations. Drawing on semi-structured interviews, we mobilize the concepts of reflexive thinking and functional stupidity (Alvesson and Spicer 2012) to document and analyze CC members’ difficulties and/or unwillingness “to use cognitive and reflective capacities in anything other than narrow and circumspect ways” (Alvesson and Spicer, 2012: 1201). Overall, our findings indicate that CC members, although being firmly committed to knowledge development and problem solving, are disinclined to mobilize three key aspects of cognitive capacity (i.e., reflexivity, meaningful justification and substantive reasoning) in the design of remuneration policies. Our study also shows that these cognitive limitations are fuelled by a multidimensional exercise of power, which we conceive of as a form of “stupidity management” (Alvesson and Spicer 2012). The latter aims to limit CC members’ meaningful communicative action by constraining disruptive thinking and preventing critical issues from impacting committees’ agenda and deliberations – all of this in the name of aspirational yet superficial forms of decision-making leadership in the boardroom. Our analysis also highlights the central role of compensation consultants as “stupidity managers”, involved in the orchestration of the constraining of committee members’ mind. Significant implications of these findings for research and policy-making are discussed.

Aim: This study explores the use of predictive analytics for optimizing resource management and operational efficiency within non-profit organizations (NPOs) with a focus on recent trends in technology developments. Study Design: A comprehensive review of literature in relation to the use of predictive analytics within the non-profit organization sector, especially between 2020 and 2025, with a focus on data-driven decision-making and improvement frameworks. Methodology: The review adopted a systematic literature review approach, gathering articles from peer-reviewed journals like Google Scholar, Scopus, SSRN, and Business Source Complete. Results: The study integrated knowledge from 15 recent papers to show that predictive analytics improves the efficiency of fundraising, volunteer management, beneficiary targeting, and allocation of inventory. Technologies like machine learning algorithms, regression models, and time-series forecasting significantly contribute to forecasting donor behavior, demand cycles, and operational constraints. Implementation challenges including data privacy concerns, algorithmic bias risks, and organizational capacity limitations were consistently identified across studies. Conclusions: Predictive analytics presents a transformative opportunity for non-profits to maximize the use of limited resources. However, challenges such as data quality, organizational capacity, ethical considerations around data use, and appropriate governance frameworks require tailored approaches to maximize the potential of analytics in the non-profit environment.

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.

Impression management is a complex, productive phenomenon which occurs in every human interaction. Social-psychological and pragmatic research pays attention to the different aspects, levels and discursive features of impression management (Goffman 1959; Gordon 2011; Leary 1995; Nemesi 2011). According to social psychology, impression management is a universal attempt by means of which the interlocutor projects consciously or unconsciously a certain image about herself (eg. Schlenker 1980). Interlocutors can apply various strategies in the course of impression management, there are various taxonomies regarding the impression management strategies or tactics (Fiske 2004; Jones&Pittman 1982; Leary 1995), which are based on the presumed motivation of the interlocutors. For example, Jones and Pittman (1982) differentiate the strategy of intimidation, ingratiation, self-promotion, exemplification and supplication, while Leary (1995) proposes different tactics such as self-presentation, remembering and forgetting, attitude statements, public attributions, social associations, conformity and compliance, and highlights the role of nonverbal behaviour and physical environment. Tedeschi and Riess (1981) divides strategies into two groups. These are the assertive and defensive impression management strategies: the interlocutors attempts to create, maintain but also to protect their impression in case of threatening their image. Besides, even the type or genre of interaction can modify the patterns of impression management therefore legal discourse, political discourse, interviews and daily conversation require different strategies because the interlocutor needs to satisfy distinct expectations (Archer 2018; Lipovsky 2006; Molek-Kozakowska 2013; Nemesi 2011). This study presents a complex definition of impression management focusing on the intentional and evaluational aspects. The definition is based on social psychological and pragmatic approaches. In addition, the present paper also proposes an extended taxonomy to determine the impression management strategies in a new genre, namely political debate shows which belong to the semi-institutionalised discourse type (Ilie 2001, 2006). The goal of this genre is the collation of different ideas and argumentation of political issues. The participants are aware of the presence of the internal and external audience therefore they form their projected image by the use of language, the choice of linguistic tools and behaviour patterns in order to affect the audience’s opinion about a political person, a party or ideology. The special properties of this type of semi-institutionalised discourses reveal new impression management strategies which are not covered by the previous taxonomies. The compiled multimodal corpus contains fifteen videos (appr. 600 minutes) from Hungarian political debate shows where the participants are politicians, journalists, and political experts. These videos are taken from different political debate shows therefore the debate shows and their channels support different political ideologies. The study uses the conventional transcription of conversation analysis by Jefferson (2004). On the basis of the corpus, the study differentiates seven main impression management tactics which include subcategories. The categories are built simultaneously with the processing of the videos and set up with heuristic method. The proposed taxonomy contains tactics such as identity projection, verbal aggression, expressing erudition, referring to authority, goading other’s curiosity, expressing attitudes, revisualising certain events. The study shows that there are several linguistic items which help to reveal certain kinds of impression management. The defined impression management tactics take the political identity, or even the personal and collective identity into consideration. Moreover, these tactics follow the desired properties of a political performer in the Hungarian culture. The proposed taxonomy offers a wide scope to the phenomenon of impression management in political discourse because it lays on the cooperative–competitive continuum of linguistic behaviour. It is divided into two main aspects such as positive self-presentation and negative other-presentation (cf. van Dijk 1998). This paper also aims to demonstrate that behind the assertive or defensive strategies, impression management tactics may belong to the offensive linguistic behaviour depending on the socio-cultural and discoursive contexts. The suggested categories may provide a deeper insight into the possible intentions, motivations and cultural patterns underlying the utterances in public talks.

Under the New Policy Agenda, international development institutions have promoted non‐profit organizations (NPOs) in developing countries, on a dual logic: firstly, they deliver social services more efficiently than the state; secondly, they mitigate equity concerns around privatization of basic social services by reaching out to the poor. Based on a survey of twenty prominent non‐profit education providers in Pakistan, this paper illustrates that the NPO sector is not monolithic: non‐governmental organizations (NGOs) working in the education sector under the patronage of international donors follow markedly different models of education provision to those of Traditional Voluntary Organizations (TVOs) reliant on domestic donations. While the social service ethos of the TVOs makes them distinct from the private sector, it is not the case with the NGOs: their model of education provision, rather than meeting the education needs of the poor, ends up cultivating markets for the private sector among poor communities.

The purpose of this study is to determine the effect of assertive impression management (IM) tactics, such as personal storytelling and self-promotion, on job interview outcomes of people with epilepsy. Specifically, the effect of IM on interviewers' subjective impressions and evaluation of hireability of job candidates with epilepsy were examined. Ninety-nine master's level graduate students majoring in business or human resources were randomly assigned to three experimental conditions to view one of three 15-min video clips of a job applicant interviewing for a technical computer sales position. The three experimental conditions were (1) job applicant who did not disclose any disability, (2) job applicant with epilepsy who did not use IM tactics, and (3) job applicant with epilepsy who used IM tactics. After watching the job interview video portraying the experimental conditions, participants were asked to rate the job applicant in terms of general impression and hireability for the described position. The use of IM was found to have a significant effect on job interview outcomes (p < 0.01). Post hoc comparisons indicated that the average rating of business/human resources students on both general impression and hireability for the job applicant with epilepsy and IM condition were significantly higher than for the job applicant with epilepsy who did not use IM condition. Furthermore, mediation analysis revealed that general impression is a mediator for the relationship between IM and interview outcomes. This study demonstrates that IM has a significant and positive effect on job interview outcomes for persons with epilepsy. IM can be used as a powerful strategy for empowering people with epilepsy to combat disability stigma, and offset negative perceptions of employers about the potential of this population to be productive workers.

This essay delves into an investigation of the issue of non-compliance within NPOs (non-profit organizations), with a specific focus on Charitable Trusts in the context of India. By examining patterns, causes, consequences, and potential solutions, this investigation aims to shed light on the complexities surrounding non-compliance in the NPO sector.