Nonprofit Management Research Articles

Issue Information

Nonprofit Management and LeadershipVolume 33, Issue 4 p. 677-684 ISSUE INFORMATIONFree Access Issue Information First published: 03 June 2023 https://doi.org/10.1002/nml.21424AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Volume33, Issue4Summer 2023Pages 677-684 RelatedInformation

Editor’s Note

Nonprofit Management and LeadershipVolume 33, Issue 4 p. 685-686 EDITOR'S NOTE Editor’s Note First published: 03 June 2023 https://doi.org/10.1002/nml.21576Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL No abstract is available for this article. Volume33, Issue4Summer 2023Pages 685-686 RelatedInformation

Employee engagement in nonprofit organizations: the role of perception of HR and organizational culture

PurposeThe study draws on social exchange theory and theoretical perspectives on engagement to examine the multidimensional relationship between employee perception of HR practices (PHRP), organizational culture (POC) and engagement in nonprofit organizations (NPOs) in a sample of nonprofits in Canada.Design/methodology/approachThis study examines the relationship between PHRP, POC and engagement in NPOs. The authors employed a quantitative research design (Creswell, 1998) involving data from a sample of NPOs in Ontario, Canada.FindingsThe findings suggest that PHRP has a direct effect on the level of both job and organization engagement. Employee perception of the value, relevance and importance of the job and membership in the organization induce the investment of physical, cognitive and emotional energy. The study emphasizes the importance of PHRP at individual and organizational levels as antecedents of engagement.Research limitations/implicationsThe findings highlight the need to examine the contextual drivers of HR practices and engagement to better understand the multidimensional context of NPOs (Borzaga and Tortia, 2006).Practical implicationsThe evidence reiterates the need for nonprofit managers to develop and implement HR practices that advance engagement.Originality/valueAlthough what is known about nonprofit employee engagement is limited but growing (Park, Kim, Park, and Lim, 2018), the question of engagement and perception of HR in NPOs is yet to be examined.

Donor inspiration in nonprofit management: Conceptualization and measurement in a peer‐to‐peer context

AbstractDrawing on previous conceptualizations of inspiration and the motivational theory of role modeling, this study reports on the development and testing of a donor inspiration framework in a peer‐to‐peer giving context. This framework proposes that individuals become inspired by a source, most likely peer fundraisers, to donate for a particular social cause. Based on observable donor data (N = 8697) that were scraped from the platform of a large peer‐to‐peer fundraising campaign, the results confirm that donor inspiration is a driver of donation behavior. The authors find that the peer fundraisers, the social cause, or a combination can function as the source of inspiration. The findings offer an initial conceptualization for donor inspiration, with concrete implications on donor recruiting strategies, and the design and implementation of peer‐to‐peer campaigns.

Avid, Averse, Apprehensive, or Apathetic? A typology of collaboration attitudes

AbstractAs much of nonprofit management research on inter‐organizational collaboration has focused on various macro and meso aspects of collaboration, little is known about micro aspects such as the attitudes of individuals involved in collaboration. To contribute to a more holistic and multidisciplinary understanding of collaboration, this study draws upon social psychological theories about attitude structure and attitudinal ambivalence to explore the variation in attitudes that nonprofit leaders have toward collaboration opportunities. Based on interviews with the leaders of 20 US‐based transnational nonprofits in the field of child welfare, the study qualitatively identifies four major types of attitudes toward collaboration opportunities: Avid, Averse, Apprehensive, and Apathetic. The study then presents several propositions to facilitate a future research program for the integration of attitudes into collaboration research. Practical policy and managerial implications are also discussed.

What Makes NPOs Sustainable in an Emergency? Examining the Effect of Person-Organization Fit and Generation on Volunteer Activities During the COVID-19 Pandemic.

Despite the unprecedented challenges caused by the COVID-19 pandemic, nonprofit organizations (NPOs) continued providing services, thereby contributing to overcoming the pandemic. What enabled NPOs to sustain their service provision during this global emergency? This study attempts to answer this question by focusing on one of the essential pillars supporting the operation of NPOs: volunteers. More specifically, we aim to investigate how person-organization (P-O) fit and generation, particularly the Millennial generation, are related to engagement in voluntary activities during the COVID-19 pandemic. We collected data through an online survey conducted in March 2021. This US national survey was completed by 2307 respondents, yielding the US Census balanced data regarding gender, age, race, education, and income. To analyze the data, we employed the two-stage Heckman selection model. Relying on P-O fit theory and generational theory, the study identifies what led existing volunteers to continue engaging in volunteer activities at their NPO during the COVID-19 pandemic despite the risks. We found that P-O fit mattered in volunteers' decision to continue engaging. In addition, our study uncovered that when existing volunteers were Millennials, the relationship between P-O fit and engagement in voluntary activities strengthened during the pandemic. This study contributes to expanding the explanatory power of the P-O fit theory by testing it in an emergency and extends the generational theory by clarifying under what conditions Millennials (aka Generation Me) transform themselves into Generation We. In addition, linking NPO management and emergency management, this study provides NPO managers with practical implications for securing reliable volunteers who will sustain the capacity of the NPO in a crisis.

Reflexivity in nonprofit management research: A reflection on the role of self as researcher

AbstractDrawing on three diverse case studies, the research note illustrates the use of reflexivity as an advantageous research strategy and its implications for nonprofit management and leadership research. Reflexivity is both a product and a process, that highlights a mutuality between researcher and participants in creating collaborative knowledge through intentional information exchange. For nonprofit organizations, reflexivity offers a research method that extends the sector's community‐based participatory approach. On the surface, nonprofit organizations are comfortable with diverse research methodologies. The multifaceted systems, interactions and processes that characterize nonprofit organizations require researchers to incorporate standard methodologies alongside more complex dimensions of participants' lived experiences. This paper highlights why reflexivity is a viable social constructivist research method relevant to the nonprofit management research collaborative approach.

A behavioral reasoning theory of nonprofit competition for grant acquisition

ABSTRACT This study examines nonprofit competition for grant acquisition from the behavioral reasoning theory. The study was conducted in 2 phases. Personal interviews were conducted with the senior managers of 44 Nonprofit Organizations (NPOs), and information was processed using a coding technique to find out the ‘reason for’ and the ‘reason against’ nonprofit competition for grant acquisition (study 1). Post that, responses were collected from 377 senior NPO managers and the information was processed using confirmatory factor analysis and structural equation modeling (study 2). The ‘reason for’ nonprofit competition was the reputational benefit and sustainability benefit, and the ‘reason against’ nonprofit competition was the organizational barrier, knowledge barrier, and image barrier. The ‘reason for’ positively impacted and the ‘reason against’ negatively impacted the motive and intention of nonprofit leaders for grant acquisition. The motive for grant acquisition positively impacted the intention for grant acquisition in nonprofit leaders.

Critical Thinking in Nonprofit Management Education Is an Explicit Emphasis Related to Greater Skill Development?

Critical thinking is a core skill for nonprofit managers. Teaching for critical thinking is effective in improving students’ critical thinking; however, the pedagogy must be contextualized to various domains. This quasi-experimental study explored the contextualization of critical thinking skill development in two identical nonprofit management education (NME) courses. The research questions were: a) what is the critical thinking disposition of undergraduate NME students?, and b) does an explicit pedagogical focus on critical thinking in NME lead to increased capacity to exercise critical thinking skills? Findings suggest that an explicit focus on critical thinking was related to improved skill performance. Statistically significant differences were found for four of the six critical thinking skills. The change in skill performance may be a combination of both motivation and skill change, both of which benefit from an explicit focus on critical thinking.

Beyond 501(c)(3)s Third Sector/Social Economy Classifications for Nonprofit Management Education

Until recently, nonprofit and third sector classifications have been an underexplored subject area in nonprofit management education. This research area has significantly evolved in the last few years merging American with European and other international perspectives. This article examines the organizational characteristics identifying nonprofit-social with nonprofit institutions (NPIs) and extended by third sector/social economy (TSE) institutions. Professor Lester Salamon1 substantially advanced the classifications of hybrid organizations which led to the 2018 Handbook on Nonprofit Satellite Accounts and the Third Sector Impact Project. This work represents the first steps in aligning American perspectives of charity and nonprofit institutions with European social enterprise and social economy perspectives regarding the third sector and social economy. The organizational characteristics and principles for nonprofit/third sector classifications are compared in relation to their effects on social economic solutions and nonprofit management education.

Book Reviews: Strategic leadership and management in nonprofit organizations: Theory and practice, by Golensky, M., & Hager, M.

Book Reviews: <i>Strategic leadership and management in nonprofit organizations: Theory and practice</i>, by Golensky, M., &amp; Hager, M.

Racial Justice in the Nonprofit Sector: Addressing Nonprofit Sustainability in Diverse Communities

Nonprofit organizations in the United States depend upon a diverse set of funding streams to sustain their operations. This study will consist of revisiting the 2011 Nonprofit Management and Leadership article “Nonprofit Sustainability During Times of Uncertainty,” which examined the ability of nonprofits to leverage funds from the private sector during the 2008 economic downturn, with specific attention on how nonprofits incorporated board members and community leaders in continuing services during a time of resource scarcity. This 2011 study also received the journal’s “Best of the 2010s” award. This current research expands upon that article by investigating the intersection between racial justice and nonprofit sustainability, as well as additional questions related to racial justice, through the utilization of a case study site, Gary, IN. Implications of the findings include the greater role community foundations play in sustaining nonprofits in diverse communities, as well as in facilitating broader social justice initiatives.

Issue Information

Nonprofit Management and LeadershipVolume 33, Issue 3 p. 455-462 ISSUE INFORMATIONFree Access Issue Information First published: 02 March 2023 https://doi.org/10.1002/nml.21421AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Volume33, Issue3Spring 2023Pages 455-462 RelatedInformation

Editor’s Note

Nonprofit Management and LeadershipVolume 33, Issue 3 p. 463-464 EDITOR'S NOTE Editor’s Note First published: 02 March 2023 https://doi.org/10.1002/nml.21559Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinkedInRedditWechat No abstract is available for this article. Volume33, Issue3Spring 2023Pages 463-464 RelatedInformation

Issue Information

Nonprofit Management and LeadershipVolume 33, Issue 3 p. 675-676 ISSUE INFORMATIONFree Access Issue Information First published: 02 March 2023 https://doi.org/10.1002/nml.21422AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL No abstract is available for this article. Volume33, Issue3Spring 2023Pages 675-676 RelatedInformation

The influence of nonprofit financing and operations on the acquisition of unrestricted and restricted donations

AbstractLiterature examining the impact of nonprofit financing and operational characteristics on donations is replete with studies that yield mixed and/or contradictory results. Contributing to this dearth of clarity are the limitations of relying on IRS Form 990 information as the primary data for this scholarship. Unlike audited financial statements or other types of financial reporting, Form 990 data do not discriminate between restricted and unrestricted donations. We address these limitations by exploring an underutilized database in the nonprofit literature that focuses on institutions of higher education to parse restricted and unrestricted donations. Results indicate that several financing and operational variables have disparate impacts on restricted and unrestricted donations, both absolutely and in relation to one another. Specifically, the proportion of revenue from government, leverage, age, and whether the university has a hospital or is a seminary show different relationships with total donations than they do with restricted and unrestricted donations separately. We also find that fundraising, program services revenue, prior year's donations, leverage, and whether the university has a hospital or is a seminary impacts the ratio of restricted to unrestricted donations. Literature that only looks at these factors on total donations is failing to capture whether nonprofit managers pursue different donative revenue streams and the extent to which donors reward them. This research note offers an initial examination of the nuance in the different types of donative returns in one dataset, and serves as a call to other scholars to look beyond Form 990 data for this scholarship.

Implementasi Manajemen Strategis Dalam Organisasi Non Profit (ONP)

This article discusses the implementation of strategic management in non-profit organizations, focusing on the independence of organizational financing, while the object of research at the fathul 'ulum kwagean islamic boarding school. With research questions on how to implement strategic management of financing and sources of financing in fathul 'ulum huts, the research method uses a descriptive qualitative approach, with the following results: At the beginning of the fiscal year all operational institutions under BUMP and pesantren must make RAP (Revenue Plan Plan) and RAB (Budget Plan), the supervision system is carried out by the administrative and financial districts. the sources of financing for pesantren come from BUMP (Pesantren-Owned Enterprises) with its subsidiaries; Ats-Tsuroyya Cooperative and Mini Market, TAS ( Savings for Santri Children) Kwagean, Kwagean Printing, Kwagean Screen Printing, Barokah Business, Hasbuna Rental, FC Shop. Shahara, Aquagean refillable gallons.

Direct relief: a tradition of public service efficiency in global humanitarianism

Theoretical basis The case and discussion questions posed will allow the instructors the opportunity to introduce critical strategic concepts from strategic, nonprofit management and social enterprise literature. Specifically, (1) strategic transformation: countering drift and anticipating future trends and crises; (2) types of leadership: transactional versus transformational; (3) hybridity and mission drift; and (4) nonprofit funding models, the starvation cycle and the overhead myth. Research methodology Both primary and secondary sources have been used to prepare the case. The first two authors had the opportunity to interview Thomas Tighe, Direct Relief’s (DR) President and CEO in July of 2019. The interview lasted one hour and was transcribed by one of the authors and reviewed by the other two authors for accuracy. In addition, the authors conducted nonparticipant observations in DR’s headquarters in Santa Barbara (California). Given the longevity and media exposure of the organization, extensive internal and external archival data was also available for the analysis. Case overview/synopsis This real and undisguised case is based on DR, a +70-year-old humanitarian $1.2bn nonprofit organization headquartered in California (USA). From its headquarters in Santa Barbara, DR responds to emergencies and delivers medical support for vulnerable people affected by poverty, natural disasters and civil unrest in all 50 US states, six US territories including Puerto Rico and US Virgin Islands, and in more than 90 countries. The case presents Thomas Tighe, DR’s President and CEO, reflecting in late 2018 on the transformation and growth that the organization had experienced since he started his tenure in 2000. Specifically, he is considering the most effective way to allocate an unrestricted recent cash donation. Should DR spend that money on traditional fundraising, reducing its efficiency rate, or should DR take a long-term approach and use the funds to build long-term capabilities? In addition, the case outlines the history and evolution of DR over its more than 70 years of existence, the CEO’s background and motivations, as well as a detailed description of the organization’s revenue portfolio. Students will have an opportunity to learn about a unique nonprofit named among “the world’s most non-for-profit organizations” by Fast Company; DR was also included in the Charity Navigator’s list of the “10 Best Charities Everyone’s Heard of.” In addition, in January 2009, DR was designated as a Verified-Accredited Distributor by The National Association of Boards of Pharmacy, which placed it as the first nonprofit to receive this designation to deliver prescription medicines to all 50 US states. Throughout Tighe’s tenure, DR had been lauded for its fundraising efficiency. The unique distinction to DR’s efficiency is its tradition of adopting new technologies and modern business practices for humanitarian purposes. Students will learn how DR, under the leadership of Thomas Tighe, reinvented and reinforced the organization’s traditions to retain high levels of efficiency in the face of an ever-larger organizational scale, public scrutiny and demand for humanitarian support across the world. Students will witness many strategic and operational tenets that they may be more familiar with from the for-profit world. The case also will help students to understand the concept of hybrid organizations and different nonprofit funding models. Complexity academic level The case has been written to be used in graduate Nonprofit Leadership Management and Social Entrepreneurship courses. Given the scope and implications, the case could also be used on an upper-level strategy course. To maximize students’ learning, the case should be introduced halfway into the course after students have a solid understanding of what nonprofits are and how they operate. If students are not familiar with some of the concepts introduced in the analysis, the proposed readings will prepare them for a more fruitful discussion.

Accountability logics in disability service NPOs – Incorporating the role of service user advocacy in accountability and management control systems

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.

The Relation Between Cash Reserves, Governance, and Donations in Nonprofit Organizations

Cash reserves enable nonprofit organizations to absorb financial shocks and meet unexpected demand for charitable services. Large cash holdings, however, provide managers with an opportunity to use funds to accrue private benefits, and excessive cash levels may negatively influence donors’ contribution decisions. Although an extensive literature examines cash holdings in for-profit firms, few accounting studies address the determinants and consequences of cash reserves in nonprofits (Core et al., 2006). This study investigates whether corporate governance mechanisms, which are designed to limit managers’ opportunistic behavior, are associated with nonprofit managers’ ability to build cash reserves. It also examines how excessive cash reserves influence donors’ decisions to contribute to a charity. Results indicate that cash reserves are positively associated with three proxies for corporate governance (board size, board independence, and board monitoring activities). We also find that excessive cash holdings are negatively associated with future donations, after controlling for governance. Our results suggest that donors withhold contributions from charities that are likely to hold their donations for future use rather than deploy them in the current period. This study contributes to research addressing the role of governance in controlling nonprofit managers’ actions and provides new evidence on factors affecting donors’ giving decisions.