Types Of Nonprofit Organizations Research Articles

MOSQUE FINANCIAL MANAGEMENT TO INCREASING UMMAH EMPOWERMENT IN MUHAMMADIYAH MOSQUES DISTRICT JENEPONTO AND TAKALAR REGENCY SOUTH SULAWESI, INDONESIA

Mosques, as a type of non-profit organization that manages money from the community, are required to have systematic, transparent, and accountable money management. This research aims to determine how mosque financial management can enhance community empowerment in the Muhammadiyah mosque, Jeneponto district, and Takalar district. The research conducted a qualitative study involving five mosques, with informants including the chairman, secretary, treasurer, and three mosque congregations. The research results indicate that the financial managers of Muhammadiyah Mosques in Jeneponto Regency and Takalar Indonesia Regency lack the necessary accounting skills to prepare books and financial reports for their mosques. The management of the Muhammadiyah Mosque still prepares very simple financial reports, focusing solely on income and expenditure. Mosques still do not have a special program that addresses the economic empowerment of the congregation. However, if professional resources assist them, mosques have great potential to empower the people's economy.

How Managerial Practices Impact Perceived Organizational Effectiveness: A Study of Corporate Foundations

The organizational effectiveness of nonprofit organizations (NPOs) has received considerable attention from the scientific research community and society. Nonprofit scholars call for more empirical research that tests existing theories and develops multidimensional frameworks at the organizational level, with a focus on actual management practices. Previous studies have suggested that a broad set of management practices at the program and organizational levels have positive implications for the perceived effectiveness of NPOs. This study evaluates and refines a conceptual model of the antecedents of organizational effectiveness and validates its applicability in the context of charitable foundations established by corporations. Based on survey data from their executive leaders, this study’s empirical findings suggest that perceived organizational effectiveness is less affected by a broad set of management practices and is driven by a few selected best practices that focus on specific stakeholder groups (i.e., experts). Moreover, the results show that certain organizational characteristics, such as organizational experience, can strengthen the perceived effectiveness of charitable foundations. Overall, the results of this study may help nonprofit executive leaders to better understand that a careful selection and implementation of specific practices might be more beneficial for an organization’s effectiveness than an extensive list of practices. Moreover, this study contributes on a broader theoretical level to the study of multidimensional frameworks as a suitable measure for identifying key antecedents of leader-perceived organizational effectiveness across different types of NPOs.

О совершенствовании процедуры государственной регистрации вновь создаваемых некоммерческих организаций

Non-profit organizations are legal entities and the legislator explains the fair position that the formation of any legal entity should be monitored. The article examines the procedure for registering non-profit organizations, as well as government bodies carrying out registration. The authors came to the conclusion that in our country there is a two-stage model for registering certain types of non-profit organizations and amendments to the legislation are needed to simplify the procedure.

Exploring the dimensions of NGO donor‐based brand equity: A literature review

AbstractThe increasing participation of nongovernmental organizations (NGOs) in addressing developmental issues has resulted in a surge of NGOs globally and, consequently, intensified the competition among them for donations. NGOs, a type of nonprofit organization (NPO), have a distinctive characteristic: promoting a particular cause, which often pertains to social and political issues in an international context. The enhanced brand equity of NGOs can result in increased donor attraction, leading to a rise in both their amount of donations and donor loyalty. Conceptualizations of NGO brand equity, however, are scarce. This study thus critically reviews the current literature on NPO brand equity and proposes some guidelines for future, distinctive donor‐based brand equity models for NGOs. Our results also have important managerial implications for NGOs, highlighting relevant aspects in the brand equity building process that suggest future lines of research.

Community factors and local governments’ hazard mitigation efforts: Focusing on nonprofit organizations

Even though the role of nonprofit organizations (NPOs) in a disaster management context has been well-studied, scholars have little understanding of NPOs' engagement in a relationship with local governments, particularly during the hazard mitigation stage. Based on existing studies, we focus on the prominence of local nonprofit organizations in influencing local governments' hazard mitigation efforts along with other community characteristics. By analyzing panel data on the U.S. counties that experienced presidentially declared disasters, we found that different types of NPOs may affect local governments' hazard mitigation efforts in different ways. While counties with a greater number of public safety and faith-based NPOs are more likely to participate in the Hazard Mitigation Grant Program (HMGP), civil rights NPOs are negatively associated with the county's HMGP participation. This study offers empirical evidence of the significant influence of NPOs on local governments' hazard mitigation efforts and provides important implications related to how local governments can facilitate community-based hazard mitigation efforts in a relationship with NPOs.

Logit Model for Estimating Non-Profit Organizations’ Financial Status as a Part of Non-Profit Financial Management

The non-profit sector plays an important role in the American and European continents, as non-profit organizations support the development of civil society and help people in need. However, most non-profit organizations (NPO) are financially dependent on various donors from the private sector. Nowadays, non-profit organizations focus on improving their non-profit financial management. This research aims to assess the financial status of Slovak non-profit organizations, using binary logistic regression. The initial sample includes 351 Slovak NPOs, which are divided into a training and test sub-sample. The data were obtained from Amadeus, FinStat, the Ministry of Finance of the Slovak Republic, and the Ministry of Interior of the Slovak Republic. The logit model shows that the significant variables are equity ratio, debt ratio, operating margin, and type of NPO using the statistical–analytical program IBM SPSS 25. The model also implies that non-profit organizations should focus on the revenue structure and revenues from the sale of products. The prediction model correctly classifies 97.03% of NPOs in the training sub-sample and 96.61% of NPOs in the test sub-sample. Moreover, more than 70% of vulnerable NPOs are correctly classified.

How do nonprofit organizations (NPOs) effectively engage with the public on social media? Examining the effects of interactivity and emotion on Twitter

PurposeThis study seeks to understand the communication factors associated with effective social media for nonprofit organizations (NPOs). Specifically, the study investigated how interactive and emotional communication strategies influence public engagement in different ways, and how the effects differ by service-oriented and other types of NPOs.Design/methodology/approachUsing computer-assisted textual and emotional analyses, the authors examined the functional interactivity, contingency interactivity and emotion elements of 301,559 tweets from the 100 largest US nonprofits. Negative binomial regression was applied to test the relationships among these elements and public engagement on Twitter (i.e. likes and retweets).FindingsFindings revealed negative effects of functional interactivity on likes, negative effects of contingency interactivity on likes and retweets but a positive effect of functional interactivity on retweets. The findings also showed negative effects of emotion valence on likes and retweets but positive effects of emotion strength on likes and retweets. There were varying effects of interactivity and emotion on public engagement for service-oriented and other types of NPOs.Originality/valueThis study advances the nonprofit social media scholarship in several ways. First, this study suggests a clear yet largely ignored distinction in the effects of functional and contingency interactivity on public engagement. Second, this study is an early attempt to examine the role and impact of emotion elements in nonprofit social media success without downplaying the role of interactivity. Third, this study is one of the earliest attempts to include interaction effects for different types of NPOs. Last, this study contributes to the organizational social media use research by demonstrating the benefits of computer-assisted approaches in processing text data on social media. From a practical perspective, this study provides strategic guidelines for NPOs to design effective communication contents and improve their public engagement on social media.

Nonprofits: A Public Policy Tool for the Promotion of Community Subjective Well-being.

Looking to supplement common economic indicators, politicians and policymakers are increasingly interested in how to measure and improve the subjective well-being of communities. Theories about nonprofit organizations suggest that they represent a potential policy-amenable lever to increase community subjective well-being. Using longitudinal cross-lagged panel models with IRS and Twitter data, this study explores whether communities with higher numbers of nonprofits per capita exhibit greater subjective well-being in the form of more expressions of positive emotion, engagement, and relationships. We find associations, robust to sample bias concerns, between most types of nonprofit organizations and decreases in negative emotions, negative sentiments about relationships, and disengagement. We also find an association between nonprofit presence and the proportion of words tweeted in a county that indicate engagement. These findings contribute to our theoretical understanding of why nonprofit organizations matter for community-level outcomes and how they should be considered an important public policy lever.

Exploring individual predictors of variation in public awareness of expressive and instrumental nonprofit brands

AbstractExpressive and instrumental functions provide a way to classify activities that take place in the nonprofit sector. These functions also provide a way to better understand individual's philanthropic involvement with certain types of nonprofit organizations. Despite the usefulness of these classifications, only a few studies have explored demographic, social, and ideological differences in individuals' philanthropic involvement along expressive and instrumental dimensions; and, no studies have explored differences in public awareness of nonprofits along these dimensions. Such awareness, though, could likely be an important precursor to an individual's philanthropic involvement. Thus, the purpose of this study is to explore whether variables known to be associated with variation in philanthropic involvement are also associated with variation in awareness of, what we categorize as, expressive and instrumental nonprofit brands. Using data from a survey of public awareness of, and attitudes toward, nonprofit organizations in San Diego County (n = 1002), our findings show that individuals are more aware of instrumental nonprofit brands than they are of expressive nonprofit brands. However, there are important individual differences to consider. We discuss the theoretical relevance of our findings and offer several practical recommendations for nonprofit administrators.

ФАНДРАЙЗИНГ ЯК ОСНОВНИЙ ІНСТРУМЕНТ СТАЛОГО РОЗВИТКУ НЕПРИБУТКОВИХ ОРГАНІЗАЦІЙ

The number of different types of non-profit organizations in Ukraine is constantly growing. Work of this organization in accordance with the signs of non-profit is aimed at meeting the needs of members of these organizations: economic, cultural, gender, religious, age, social, professional, and so on. There is a need to create a system that promotes the development of special, professional skills in non-profit organizations and the development of projects to raise funds for the activities of these organizations. Fundraising is a tool for finding sources of material and financial resources for those who need them. The development of fundraising in Ukraine has a positive effect on the growing importance of non-profit organizations that are able to help the state in solving social problems of society and provide support in research projects and works. The International Code of Ethics for Fundraising highlights the basic principles of its work – respect, honesty, transparency and characterizes the ethical standards of activity. The dominant method of fundraising of Ukrainian non-profit organizations is the development and submission of social projects. The article examines the use of fundraising as a tool for the development of non-profit organizations in Ukraine, an effective mechanism for attracting and using extra-budgetary resources focused on finding sources of social programs, research projects, and non-profit organizations. The concept of fundraising is generalized and its definition is given. The subjectivity, tasks, principles and features of fundraising are analyzed. The content of the main components and tools of fundraising is systematized. Influencing factors that stimulate and limit the development of fundraising are typified. Motivated measures for further development of fundraising with the aim of: social partnership; capacity building; stimulating charity; transparency of non-profit organizations. Fundraising in Ukraine is definitely gaining momentum, introducing a new type of thinking, a new look at charity, volunteering and business. A well-thought-out fundraising system can not only become a powerful source of material and financial resources, but also provide an opportunity for effective development of a non-profit organization.

ОСОБЕННОСТИ ПРИМЕНЕНИЯ ФЕДЕРАЛЬНОГО СТАНДАРТА «НЕКОММЕРЧЕСКАЯ ДЕЯТЕЛЬНОСТЬ»

The Federal Standard "Non-commercial Activity" contains certain requirements for the for-mation of aggregate information about accounting objects in accounting. Taking into account the specifics of the activities of almost all types of non-profit organizations, it is necessary to provide, when applying it, all the necessary conditions for the activities of non-profit organizations with their reflection in the accounting policy, the introduction of the necessary sub-accounts, the order of records on them, etc.

Nonfinancial Resources Management: A Qualitative Study of Retention and Engagement in Nonprofit Community Fund Management

This study identifies the factors affecting volunteer retention and engagement in New Zealand. A dearth of research has focused on volunteering for nonprofit financing organisations in New Zealand. These organisations are involved particularly in raising funds through public benevolence. There have been rising trends of nonprofit organisations around the world while the number of volunteers decreases. Information on the factors influencing volunteer retention and engagement is expected to support the management of nonprofit community services. Therefore, this study uses a case study of a nonprofit organisation to identify the factors contributing to volunteer retention and engagement. The interview data is analysed using thematic data analysis. Benightedness, communication, management support, volunteer skills and volunteer participation in management decision making are associated with volunteer retention and engagement. These findings are expected to enhance the operation process of nonprofit Community Fund Management Organisations. Future research is suggested to enhance the management of volunteers in other types of nonprofit organisations.

Mapping and Analysis of Sustainability-Oriented Partnerships in Non-Profit Organizations: The Case of Saudi Arabia

The growing alignment between Non-Profit Organizations (NPOs) and cooperation development actors has contributed to creating new partnerships to be harnessed in addressing the UN Sustainable Development Goals (e.g., SDG 17). This study aimed to map the key characteristics of engagements between NPOs and other actors. An analytical framework was designed to map the partnerships in terms of four main areas, namely, drivers, motivations, the partnership’s characteristics, and outcomes. Charitable associations were selected as a representative type of NPO. The study analyzed 459 partnerships established by charities in the Riyadh region during 2016–2018. The findings showed that the associations engaged in partnerships mainly to enhance their financial stability. Cross-sector partnerships were observed in 63.4% of the cases, principally with the private sector. The results also indicated that 89.7% of the partnerships could be called “transactional partnerships” in cases of both philanthropic and social investment partnerships. It could be concluded that the mapping framework provides useful information for policy-makers concerned with how charitable associations engaged with the other actors, as well as the existing policy gaps to be implemented for sustainability.

Genesis of accountability and its impact on accounting

Purpose: This study examines the genesis of accountability: a global view. The concept of accountability has been viewed from various disciplinary lenses in order to develop an integrated understanding of the term. Special attention is devoted to principal—agent perspectives from political science and economics.
 Research methodology: An integrated framework is developed, based on four central observations. (1) Accountability is relational in nature and is constructed through inter- and intra-organizational relationships. (2) Accountability is complicated by the dual role of nonprofits as both principals and agents in their relationships with other actors. (3) Characteristics of accountability necessarily vary with the type of nonprofit organization being examined. (4) Accountability operates through external as well as internal processes, such that an emphasis on external oversight and control misses other dimensions of accountability essential to nonprofit organizations.
 Results: The study finds that the time has come for individuals, organizations, stakeholders, establishments, institutions and governments to focus on reporting on their programme results, such as inventory take result and product performance result.
 Limitation: Paucity of data and empirical works were the major restrictions to this study.
 Contribution: Thus, being clear about intentions, measuring and understanding results, and making adjustments where necessary, would help assure taxpayers/stakeholders that their money is being spent wisely. A focus on results would also help to ensure that limited public resources are being applied in a way that provides the most value to all concerned.
 Keywords: Accountability, Genesis, Performance, Responsibility, Types, Assessment, Global

What type of nonprofit organization is preferred in government contracting in China?

Government contracting with nonprofit organizations in service delivery has become a widespread practice in the public administration landscape. This research explores what kinds of nonprofits are more likely to receive government funding for service delivery. Viewing nonprofits’ pursuit of government funding as an interorganizational effort, we examine the contextual and organizational factors that influence nonprofits’ receipt of government funding. Using the data collected from a nationwide survey of Chinese nonprofits, we find a close contractual relationship between government and nonprofits. Further analysis suggests that policy advocacy, board co-optation, external competition, and organizational formalization have positive impacts on leveraging government funding, while interorganizational collaboration and organizational professionalization do not appear to play a significant role. To our knowledge, this study represents the first nationwide survey research on government–nonprofit contracting in China. The findings expand the literature by adding new empirical evidence from an authoritarian context.Points for practitionersThis study examines the contextual and organizational factors affecting Chinese nonprofit organizations’ receipt of purchase-of-service contracts from government. The results indicate that nonprofit organizations engaging in more policy advocacy activities, having more people with government working experience on governing boards, facing stronger competition in resource acquisition and service delivery from operating environments, and embracing more formal structures and procedures in organizational operations would receive more government contracts.

Web-Based Accountability for Nonprofits: Environmental Quality Protection and Beautification Category

This study examines the web-based accountability (WBA) of a random selection of nonprofitorganizations (NPOs) in the environmental quality protection and beautification sector in the United States. Web accountability is a measure of the amount of information that is publicly available to stakeholders and potential donors from an organization’s website. The methodology and variables used here have been used in previous studies on differing types of NPOs. Findings indicate that the ethics and generosity of citizens, the number of NPOs, and various laws concerning the legal protection of assets from misuse and/or fraud are important indicators of WBA.

A Managerial Perspective on the Use of the Balanced Scorecard for Non-Profit Organizations in Educational Field

The performance and its monitoring is an objective for both economic entities and non-profit organizations (NPOs) that do not pursue the profit, but the engagement in certain social activities. One of the most known instruments used for this purpose is Kaplan and Norton's Balanced scorecard (BSC). In this paper we intend to adapt the classical BSC model in non-profit organizations which activate in educational field. The starting point of our research is represented by an analysis of the literature which contains BSC approaches for different types of NPOs. We consider a number of 22 papers and books in which there can be found aspects, different points of view and objectives, regarding BSC structure for NPOs. Forward we started with the BSC classical structure, reorganizing the four axes and proposing specific indicators and metrics for each of them. More than that, we proposed a hierarchy model for the chosen indicators. At its base, a good knowledge of the particularities of the NPOs for which the BSC was created is mandatory. In respect of, 41 indicators were identified for our model, out of which 10 for the customer axis, 6 for internal processes axis, 14 for financial axis and finally, 11 for innovation and growth axis. Certainly, creating a BSC for NPOs is subjected to potential limits related, on one way, to the organization's capacity/incapacity to obtain non-economic founds and, on the other way, to the ability of the top management to correlate its activity with the operational levels. How to cite: Chelariu, G., Dicu, R., Mardiros, D., Pavaloaia, L. (2017). A Managerial Perspective on the Use of the Balanced Scorecard for Non-Profit Organizations in Educational Field. Revista Romaneasca pentru Educatie Multidimensionala , 9(1), 77-93. DOI: http://dx.doi.org/10.18662/rrem/2017.0901.06

Team problem solving and motivation under disorganization – an agent-based modeling approach

PurposeThis paper aims at simulating on how “disorganization” affects team problem solving. The prime objective is to determine how team problem solving varies between an organized and disorganized environment also considering motivational aspects.Design/methodology/approachUsing agent-based modeling, the authors use a real-world data set from 226 volunteers at five different types of non-profit organizations in Southwest England to define some attributes of the agents. The authors introduce the concepts of natural, structural and functional disorganization while operationalizing natural and functional disorganization.FindingsThe simulations show that “disorganization” is more conducive for problem solving efficiency than “organization” given enough flexibility (range) to search and acquire resources. The findings further demonstrate that teams with resources above their hierarchical level (access to better quality resources) tend to perform better than teams that have only limited access to resources.Originality/valueThe nuanced categories of “(dis-)organization” allow us to compare between various structural limitations, thus generating insights for improving the way managers structure teams for better problem solving.

The Whitney Clinic

This case describes a community-based healthcare clinic and the issues facing the management and board of directors. The issues raised are common problems faced by all types of nonprofit organizations: insufficient fundraising and marketing policies to guide board decision making, confusion over staff and board roles in decision making, poorly thought-out bylaws that contribute to the confusion over board and staff roles, the challenge of harnessing the diverse backgrounds and opinions of a community-based board of directors, and lack of sound financial planning.The Whitney Clinic case identifies common pitfalls in board governance and includes a roleplay to help students understand the difficulties inherent in implementing the basics of good governance.

Social cooperatives, social welfare associations and social networks

We use an original data-set to study how participation in two types of non-profit organizations – i.e. social welfare associations and social cooperatives – affects individual social capital, understood as a network of cooperative relationships. Participation in both the types of organization allows members to start new social relations. However, social welfare associations seem to play a significantly greater role in the development of volunteers’ social capital, favouring the creation of weak ties that are used to exchange information and advice, and offering the opportunity to establish stronger ties entailing concrete mutual support. Within social cooperatives, workers appear to develop their individual social capital to a greater extent than volunteers. Our results suggest that the composition of the workforce, the depth of members’ involvement in the organization’s activities and the human resources strategies adopted by the management influence the creation of cooperative relations through on-the-job interactions.