Not-for-profit Organizations Research Articles

The changing narrative of early childhood intervention in Australia: Service providers’ perspectives on the implementation of the National Disability Insurance Scheme

The Australian National Disability Insurance Scheme (NDIS) completed its roll-out in 2020 with the objective of addressing the inadequacies of a fragmented and underfunded service system for people with disabilities. Under the scheme, young children with disabilities or developmental delay can now access services through the Early Childhood Approach, which is delivered by a range of not-for profit and for-profit organizations. Considering the significance of the resulting service system changes and the critical role of service providers, the aim of the present study was to examine their experiences in the State of Victoria. Forty-five service providers participated in interviews and focus groups which generated information grouped into four themes: (1) A changed orientation; (2) Early childhood intervention (ECI) practice; (3) ECI workforce; (4) The potential for a new system. Participating service providers reported several challenges in their quest to effectively support children and their families. It is concluded that for the NDIS to fulfil its promise and potential, revisions and adaptations of its systems and policies that incorporate the current ECI evidence-based knowledge and translation into real-world implementation are required.

NPO vs CSR: Will CSR eliminate the need for NPOs? The case of companies limited by guarantee in the UK

In this paper the founder and Chairman of a successful social enterprise (company limited by guarantee), considers the differences between the strategic options available to such an NPO (not-for-profit organisation) and profit-orientated rivals with their increasingly common Corporate Social Responsibility (CSR) policies that could, on the face of it, produce similar outcomes in terms of the social good. The finding for this particular case is that while this form of organisation has some disadvantages compared to firms who have access to shareholder capital and thereby enjoy faster growth and the benefits this brings, it nonetheless has some advantages in terms of maximising the common good, even if we accept the Friedmanite view that extracting a surplus to give to shareholders isn’t necessarily one of them. The aim of the paper is not, however, to label the differences in terms of pros and cons, but to identify which of them are intrinsic to the organisational form in order to test the hypothesis that CSR will eliminate the need for NPOs in future.

Who Qualifies to Manage the Church? Exploring Historical and Biblical Accounts of Management and Agency Theories in Not-For-Profit Organisation (NPO) Sector in Gauteng, South Africa

Who Qualifies to Manage the Church? Exploring Historical and Biblical Accounts of Management and Agency Theories in Not-For-Profit Organisation (NPO) Sector in Gauteng, South Africa

Understanding approaches to social partnerships - investigating target audience reactions and non-profit managers’ business practice: a mixed-methods study

ABSTRACT If social partnerships can lead to favourable outcomes for not-for-profit organisations (NPOs), what steps are managers taking to achieve such outcomes? We address this question by conducting a mixed-methods study in a professional sports social partnership context in Australia. First, a survey with 4,193 sport team fans – a key target audience for NPOs was conducted to understand the impact of contextual factors (i.e. NPO reputation and perceived fit) on the consumer behaviour process, including donation, volunteer, and advocacy intentions for NPOs involved in a social partnership. Following the confirmation of favourable NPO outcomes, interviews with 11 NPO managers were conducted to explore the business practice inputs of their social partnerships. Interviews showed social partnerships were characterised by a power imbalance in favour of the sports organisation leading to a lack of co-creation of value. Further, despite an expressed intention to formalise the partnerships, formality waned as the partnership moved through the different partnership stages. Results across the two studies demonstrate the need for a more deliberate and strategic approach to social partnerships. Theoretically, we build on the limited work addressing the NPO perspective of social partnerships by adopting a dual stakeholder perspective.

Analysis of Structural Theory in Economic and Social Tensions: Guatemala Country Case Study

One of the relevant issues in the field of studies into not-for-profit organizations is to understand the singular characteristics of this organizational phenomenon. In this work we have turned to the basis of the Structuration Theory for analyzing such organizatiosn. We propose that its contribution to the advance of knowledge in this field is its use of the concept of structural processes, prepared from work originally done by British sociologist, Anthony Giddens. The conceptual framework identiefis and analyses the ideas contained in the main theoretical perspectives found in academic works on Social Economics and not-for-profit organizations (NPO). This work makes a double contribution: by means of a case study, it offers empirical experience that takes a structuration analytical approach, and moves forward the discussion on singlaur characteristics of not-for-profit organizations as an organizational phenomenon, which increased during the last two decades of the XXth century. The concept of structuration processes allows for the analysis of organizational paradoxes and conflicts, taking the structure not as a stiac object that defines the restrictions to action or limits the scope of authority, but as an abstraction that reveals how the rules and resources oaf social system relate with each other in a process defined by Giddens as the duality of structure.

Fishing for Litter: From the implementation of practical actions locally, to its spin-offs and the adoption of a new legally adopted waste type at continental scale, a success story

The Fishing for Litter initiative was developed by KIMO in 2002 from a prototype project that ran in the Netherlands in 2000–1. The scheme was subsequently rolled out to other European countries and has established itself as the leading scheme for fishers to remove marine litter from the sea. The goals of the project have gained support from key stakeholders – the fishing industry, port authorities, local and national authorities. Apart from marine litter removal, the scheme provides valuable means of education and awareness-raising within the fishing industry. Additionally, it gives fishers a sense of ownership and of making a valuable contribution to the reduction of marine litter. Fishing for Litter projects are implemented by an array of organisations, from national governments to small not-for profit organisations. The scheme has developed from a small-scale grass-roots initiative to an umbrella scheme. It has played a major role in the inclusion of marine litter as a new waste category - passively fished waste (i.e. ‘waste collected in nets during fishing operations’) - under the recently adopted EU Port Reception Facilities Directive. Thus, the continued implementation and expansion of the scheme in European Coastal Member States is strongly encouraged. It has a number of spin-offs, including frameworks for the management of different types of fisheries related waste. Where an infrastructure for Fishing for Litter waste is already in place, it allows other environmental objectives to be more easily addressed. Examples are the collection of end-of-life fishing gear, net cuttings and dolly rope. Because of all its positive effects, a broad international implementation is recommended.

Coordination in a not-for-profit organisation during the COVID-19 pandemic: organisational sensemaking during planning meetings

PurposeThe authors examine how a not-for-profit organisation (NPO) coordinates NPO's actions during the coronavirus disease 2019 (COVID-19) global pandemic to remain focussed on strategic and operational goals.Design/methodology/approachThe authors conducted a live case study of an NPO as the crises caused by the COVID-19 pandemic unfolded. Drawing on a sensemaking perspective that incorporates sensegiving, the authors develop a framework of five types of organisational sensemaking. The authors analyse weekly planning meetings during which managers discussed past performance, forecast performance and the forecast duration of current cash reserves.FindingsThe authors show how three of the five types of organisational sensemaking helped to coordinate actions. The authors highlight how accounting information triggers organisational sensemaking processes; but depending on the type of organisational sensemaking, accounting information has little further role. The authors also show that the stability of decisions depends on the types of organisational sensemaking.Practical implicationsThe authors show how coordination as a management control practice is enabled by organisational sensemaking within an NPO during a crisis. Organisational sensemaking enabled the agreement of actions, which enabled coordination. Accounting practices provided trigger mechanisms to facilitate organisational sensemaking.Originality/valueSince this study is the first to examine sensemaking processes and accounting practices in coordination in an NPO in a pandemic, the authors contribute to the limited research on NPOs during crises and on the management control practice of coordination. The authors extend the accounting literature on sensemaking by showing that, whilst accounting triggers organisational sensemaking, accounting is only implicated in one type of organisational sensemaking and by revealing the different outcomes of the different types of organisational sensemaking.

Reframing positive leadership within the context of Australian not-for-profit organisations

PurposeThis paper aims to integrate the extant literature on the impact of positive leadership on organisational outcomes within the Australian not-for-profit (NFP) organisations, identifies existing gaps in the literature and proposes a framework capturing feasible pathways for future research on positive leadership in NFP organisations.Design/methodology/approachThis is a systematic review of the existing literature on positive leadership and external/environmental factors and organisational values as applied to Australian NFP organisations mainly based on journal articles.FindingsThis paper proposes a plausible conceptual framework postulating how Australian NFP organisations could attain superior performance outcomes when there is a perfect alignment between positive forms of leadership, external/environmental factors and organisational values. We explain the conceptual framework through testable research propositions explaining interrelationships between positive leadership, external/environmental factors, organisational values and organisational performance.Research limitations/implicationsThe review focused on two positive forms of leadership (i.e. transformational and servant) and could benefit by including other closely related leadership styles and behaviours (like authentic and ethical leadership). In addition to the positivist paradigm and quantitative approach adopted by this paper, interpretative and critical paradigms and related qualitative approaches may also lend themselves well to exposing pertinent issues and relationships that have not been imagined before in the under-researched NFP sector.Practical implicationsLeaders within NFP organisations need to understand when and how to align positive forms of leadership, external/environmental factors and organisational values to maximise limited resources available to Australian NFP organisations.Originality/valueThis systematic review adds to the limited literature exploring the impact of positive forms of leadership within Australian NFP organisations. The proposed framework offers unique insights into the relationships between positive forms of leadership, external/environmental factors, organisational values and organisational performance.

Performance measurement and management system 4.0: an action research study in investee NPOs by local government

PurposeThe Fourth Industrial Revolution is increasing the use of digital technologies for delivering products and services. A performance measurement and management system (PMMS) is recognised as a useful system to guide era 4.0; however, the literature has not adequately addressed this challenge in public government and not-for-profit organisations (NPOs). This research aims to investigate the evolution of the PMMS adopted by a local government for the control of investee NPOs in era 4.0.Design/methodology/approachThrough action research, the authors investigate an Italian municipality and its main investee NPOs. The project involved 4 researchers and 25 managers of the local government and NPOs.FindingsThis paper describes the design of a PMMS developed for a local government to control its investee NPOs. Considering the regulations and managerial needs, the designed system evolved from a fragmented set of indicators based on legitimacy and economic perspectives to a holistic set of indicators based on a comprehensive set of perspectives to consider the changing business environment.Originality/valueThis study sheds light on the design of a PMMS adopted by local governments for controlling investee NPOs in era 4.0. The paper contributes (1) to identify the main control needs for the design of a PMMS in a public network and (2) to capture the evolution of a PMMS in light of era 4.0 by developing two conceptual propositions.

NPO Web-Based Accountability: How Can We Know If NPOs Are Doing Good Things?

This study develops a comprehensive but practical framework for not-for-profit organization (NPO) web-based accountability involving (a) disclosure of operations, financial performance, and social performance, and (b) dialogue; and investigates it in the practices of five Australian NPO award finalists and 160 NPOs more broadly. The findings highlight NPOs’ web-based accountability focused on operational disclosure, promoting NPOs’ activities and mission. However, financial and social performance disclosure was lacking, despite financial performance information being publicly available on the government regulator’s website. Furthermore, the use of online platforms to promote dialogue and exchange was limited. The study suggests that regulatory requirements play an important role in strengthening NPOs’ accountability, and the lack of social performance reporting means it is still unclear what “good things” NPOs are doing.

Anthill creations – scaling and sustaining a new social enterprise

Subject area Entrepreneurship, Strategic Management, Social Sector. Study level/applicability The case can be used in undergraduate, graduate and executive education courses in entrepreneurship and strategic management. It is a perfect fit for executive sessions at incubation centers for not-for-profit (NPO) start-up social enterprises. The case is aimed at early-phase social entrepreneurs and those interested in the field. Case overview Anthill Creations (hereafter referred to as Anthill) is a NPO organization engaged in building low-cost sustainable playscapes for underprivileged children. Their mission is to “Bring Back play” in the lives of millions of children of marginalized communities by building sustainable playscapes. It is an effort that contributes toward the objectives of clause 1.2 (Ministry of Human Resource Development, Government of India, 2020), on “Early Childhood Care and Education” (ECCE) in the new National Education Policy (NEP) 2020 of India as released on July 30, 2020. The ECCE clause emphasizes the importance of “learning through play”; and recognizes it to be central to quality early childhood pedagogy and education. Anthill has been working on the same philosophy since its inception in 2016. They have successfully built 300 playscapes across 18 states of the country and impacted the lives of more than 200,000 children. The playscapes are built using upcycled waste material, such as scrap tires, waste cable and oil drums; further, they use local resources and contextual designs and built them by mobilizing community participation. The playscape play elements provide for unstructured free play for children and encourage them to use their imagination to invent new games. Pooja Rai – the founder and CEO of Anthill Creations, an architect by discipline started the NPO immediately after her graduation. It was her “calling” in life that pushed her to quit a corporate job in the early stages of her career and instead pursue a career in the social sector. The case details her methodical approach in pursuing her intuitive response to a social need, the way she adopts a lean start-up framework to set-up Anthill, her frustrations, personal resilience and ability to balance different stakeholder interests as she treads the difficult journey of building the awareness of inculcating play as a pedagogy in the early years of childhood development. The case provides data on the large proportion of the marginalized population in India and the abysmal conditions of the Indian Government schools. The objectives of clause 1.2 on ECCE in NEP 2020 show the Indian Government’s good intent. And yet with the prevailing conditions, the policy’s ambitious target of universalization of ECCE by 2030 (Chanda, 2020), seems a mammoth task, even for the Indian Government. On the other hand, Anthill as a small NPO of young dedicated individuals is invested and experimental in their approach; they have a tested model but financial dependency limits their activities. The ECCE clause is a sign of new hope for NPOs such as Anthill who want to reach out to millions of Indian children from marginalized communities. What could be a compatible, perhaps complementary or even skillful pathway to integrate Anthill’s tested model of building sustainable playscapes with the Indian Government’s good intentions of universalization of ECCE by 2030? How could Anthill “scale” for a systemic “impact”? Should not the NPOs, early childhood development researchers, funders and government authorities study collaboratively instead of the present siloed approach so as to bring about a systemic change in the thinking lenses about “play” to be an integral part of early childhood development? Rai ponders on the above questions. Expected learning outcomes To explain the importance of one’s purpose (calling) in life and how the authors can identify with it. To explain how an intuitive response to social need can be complemented with a methodical approach to social entrepreneurship. To discuss the importance of business model canvas from the social sector lens. To explain the important elements in sustaining small start-up social organizations. To discuss and evaluate the options an early-stage social enterprise can engage into “scale” for “impact.” Supplementary materials Teaching notes are available for educators only. Subject code CSS 3: Entrepreneurship.

Patterns of collaboration in mHealth: A network analysis

The use of mobile phones offers unique opportunities for information exchange and service provision within healthcare. Yet mHealth has historically been dominated by small scale, isolated initiatives. The main obstacle to scaling up mHealth projects is a lack of evidence on their performance, preventing the projects from receiving additional funding and limiting the scope for the development of best practices. In this context, an interesting potential form of successful innovation is the emergence of public-private networks. Despite sector fragmentation, there exists a network of public and private actors that could serve as a vehicle for knowledge sharing which is worth being examined. Through analysis of a sample of 196 projects involving 384 organizations, this study investigates patterns of collaboration within the mHealth ecosystem to capture the main trends in the structure and scope of the partnerships and examines the variables associated to project survival. Results show that projects implemented by at least one local partner are more likely to survive, as well as projects that involve a set of diverse (for-profit and not-for profit) organizations. Furthermore, the initiatives targeting communicable diseases, which are typically implemented in lower-income economies, are less likely to succeed.

The impact of relative CEO compensation on not-for-profit contributions

PurposeThe authors extend research suggesting that external funders reduce their contributions to not-for-profit (NFP) organizations in response to media-reported CEO compensation levels.Design/methodology/approachEmploying a maximum archival sample of 44,807 observations from US Form 990s, the authors comprehensively assess the extent that high relative NFP CEO compensation is associated with decreases in future contributions.FindingsThe authors find that donors and grantors react negatively to high relative CEO compensation but do not react adversely to high absolute executive compensation. Contributors seem to take issue with CEO compensation when they perceive it absorbs a relatively large portion of the organizations’ total expenses, which may hinder the NFP’s mission. Additional findings suggest that excess cash held by the NFP significantly exacerbates the negative baseline relationship between future contributions and high relative CEO compensation. Finally, both individual donors and professional grantors are sensitive to cash NFP CEO compensation levels, but grantors are more sensitive to CEO noncash compensation.Research limitations/implicationsThe authors’ data are focused on larger NFP organizations, so this limits the generalizability of the study. Furthermore, survivorship bias potentially influences their time-series investigations because a current year large-scale decrease in funding due to high relative CEO compensation may cause some NFP firms to drop out of the sample the following year due to significant funding reductions.Originality/valueThe study makes three noteworthy contributions to the literature. First, the study documents that the negative association between high relative CEO compensation levels and future donor and grantor contributions is much more widespread than previous literature suggested. Second, the authors document that high relative CEO compensation levels that trigger reductions in future contributions are significantly exacerbated by excess cash held by the NFP. Finally, the authors find that more sophisticated grantors are more sensitive to noncash CEO compensation levels as compared with donors.

Detecting and Deterring Not-for-Profit Organization Accounting Fraud

This study contributes to the body of literature about detecting and deterring accounting fraud in not-for￾profit organizations. More specifically, the purpose of this qualitative case study was to explore opportunities for not-for-profit and religious not-for-profit organizations to detect and deter accounting fraud. The researchers incorporated data collected from not-for-profit organizations in New Jersey. One finding of this current study validates previous studies and the emphasis on the need for specific and ongoing accounting training. Additional findings confirm the need for enhanced accounting internal controls within not-for-profit organizations. The study results indicate RNPOs with larger budgets, and staff tend to have more reliable internal accounting controls. The authors identify additional implications. Organizations need to employ a CPA or a financial professional, raise fraud awareness, and develop continuous fraud training for key leaders. Finally, RNPOs need to create and articulate their fraud policies.

Balancing unity and diversity in a not-for-profit inter-organizational partnership through lateral accountability mechanisms

PurposeThis paper examines how lateral accountability mechanisms may be used to address the unity–diversity tension in a large not-for-profit (NFP) inter-organizational partnership governed under a lead organization model.Design/methodology/approachA case study was conducted in the New South Wales Settlement Partnership comprising 23 NFP organizations providing settlement services for migrants and humanitarian entrants. Multiple data sources included semi-structured interviews, proprietary and publicly available documents and observation.FindingsThe paper demonstrates (1) the usefulness of a strength-based approach that the lead organization adopts in enacting lateral accountability mechanisms, which enables a balance between unity and diversity in the partnership; and (2) the capability of the lead organization governance model to address the unity–diversity tension.Research limitations/implicationsThe paper (1) identifies the importance of a strength-based approach in implementing lateral accountability mechanisms to address the unity–diversity tension; and (2) challenges prior research that advocates the network administrative organization governance model in addressing the tension.Practical implicationsFor practice, the paper identifies a suite of lateral accountability practices designed to address the unity–diversity tension. For policy, it provides confidence for government in promulgating the lead organization governance model in “purchasing” public services.Originality/valueThe paper demonstrates how lateral accountability mechanisms may be used to provide a balance between the objectives of preserving and leveraging the benefits of partner diversity and achieving unity. The strength-based approach (used in enacting the accountability mechanisms), while having a history in psychology and social work research, has not been recognized in prior partnership accountability and governance studies.

The Orangutan Project How a successful not-for-profit organisation is working to protect Critically Endangered orangutans from extinction

The Orangutan Project How a successful not-for-profit organisation is working to protect Critically Endangered orangutans from extinction

Who Gets the Money? Strategic Orientations and Resource Attraction by Not-for-Profit Organizations

ABSTRACT Not-for-profit organizations (NPOs) depend heavily on external resources to sustain their operations and program delivery. Their financial sustainability depends on their ability to attract donors’ resources, which is a challenging task in the resource-scarce external environment. Our study investigates the impact of two strategic orientations – market orientation and internal market orientation – on the success of NPOs at attracting resources. Based on survey data gathered from 360 NPOs having field operations in India in the space of environment, livelihoods, and natural resource management, and using the Partial Least Square based Structural Equation Modeling (PLS-SEM) method, we find that market orientation and staff retention predict resource attraction by NPOs. Internal market orientation has an indirect impact on resource attraction through staff retention. The study also finds that bigger NPOs attract more resources than smaller ones.

Governance in banks using not-for-profit organisations to deliver their corporate social responsibility

Orientation: Little exists in academic literature on the governance framework underlying the relationship between not-for-profit organisations (NPOs) delivering corporate social responsibility (CSR) on behalf of donors.Research purpose: The purpose of this study was to examine community value created by four leading South African retail banks through their CSR initiatives implemented by NPOs.Motivation for the study: This study was motivated by the need to assess banks’ public disclosure of their CSR efforts in terms of community upliftment.Research design, approach and method: A qualitative, exploratory approach was adopted, using content analysis of CSR projects and bank NPOs, which have been given as public disclosure on the banks’ websites. Purposeful, one-on-one, interviews were then undertaken with NPOs and the CSR community recipients and content analysis was again used to identify key themes.Main findings: The findings of this study indicate that banks do not adopt standardised reporting to the Johannesburg Stock Exchange (JSE) and therefore the measure of success for community upliftment is impossible to gauge.Practical/managerial implications: This study proposes a need for the development of a standardised CSR measurement framework for use by the JSE.Contribution/value-add: The study highlighted the critical role of CSR governance in creating community upliftment.

Balance with logic-measuring the performance and sustainable development efforts of an NPO in rural Ethiopia

The analysis of performance of Not-for-profit organisations (NPOs) is difficult because there are several objectives and perspectives to NPO performance and accountability, especially if considered sustainably and in long term. This suggests that performance analysis and measurement of NPOs might also involve multiple perspectives, such as in Balanced Scorecard (BSC) or in the Logical Framework (LF) models.This article is a case study of analysing the sustainable development and performance of an NPO in rural Ethiopia. We propose the Logic Balanced Scorecard (LBSC) model that combines elements of BSC and LF. This proposal was preliminarily used and tested in a five-year interventionist accounting case study among eight villages in rural Ethiopia. Advances in performance measurement may help improving the socioeconomic, agricultural and nutritional situation in the area. Further, an improved analysis of performance, sustainability and accountability of NPOs may make development projects easier to plan, follow and assess.

Trust, accountability and ‘the Other’ within the charitable context: U.K. service clubs and grant‐making activity

AbstractThe third sector encompasses many types of not‐for‐profit organisations (NPOs). This results in a diverse sector, where accountabilities vary and are complex. In this paper, we explore notions of accountability at the micro level of social analysis, between individuals, and enacted through social interaction. We aim to provide detail on how accountability is enacted at this level of analysis, and the role(s) of trust (if any) in this form of accountability. We employ a theoretical framework incorporating the theoretical constructs of accountability, trust and ‘the Other’, with additional support derived from literature that specifically discusses the relationship(s) between accountability, the Other and wider ethics. We employ a qualitative methodological framework, with two sources of data. The primary source of data included 42 semi‐structured interviews conducted with service club members, along with representatives of donor organisations, beneficiary organisations and local government. In addition, documentary evidence was utilised in support of the primary data gathered. Following the application of qualitative data analysis techniques, we conclude that, at the micro level of social analysis, trust and accountability are intertwined concepts. We observed that the main mechanism for the discharge of accountability was via the formation and maintenance of personal relationships between members of the service club and key external stakeholders. We also conclude that charity offers individuals a means by which to particularise aspects of the Other, through the undertaking of charitable action. Within this particularisation process, facilitated by connecting with other individuals, accountability not only takes a different form than more hierarchical forms of accountability, but also serves to build interconnectedness between individuals, and provide satisfaction of the desire for the Other in volunteers and stakeholders alike.