CSR and service quality in nonprofit organizations: the case of a performing arts association

• The relationship between corporate social responsibility (CSR) and marketing performance has been widely investigated recently, but mostly in relation to for-profit companies. This paper highlights the importance of this topic for nonprofit organizations (NPOs). Focusing on an Italian NPO operating in the performing arts and entertainment industry, two empirical studies (a quantitative survey and a qualitative exploratory enquiry) prove the strategic relevance of CSR in nonprofit contexts. The results demonstrate that CSR can be considered an additional dimension of the customer perception of service quality in NPOs and reveal that customer perception of the social responsibility of the studied NPO is strongly linked to its institutional mission and to the modalities through which it pursues that mission.

Copyright © 2014 John Wiley & Sons, Ltd.     

Initial evidence on whether use of professional fundraising services increases fundraising effectiveness

• We provide initial evidence on whether use of professional fundraising services by US nonprofit organizations (NPOs) increases the effectiveness of NPOs' fundraising efforts. To a well-tested model of organization-level donations, we add an interaction term that captures the impact that professional fundraising fees an NPO incurs has on the effectiveness of an NPOs' spending on fundraising in raising donations. We find that professional fundraising fees has a significant positive impact on the effectiveness of fundraising efforts in raising donations for NPOs in the full, education, and health samples, but no impact for NPOs in the arts and human services samples. For NPOs in the full sample and NPOs in the education sample, one quarter of the effect of fundraising on donations stems from the positive impact of professional fundraising services on the effectiveness of fundraising in raising donations. For NPOs in the health sample, one half of the effect of fundraising on donations stems from the positive impact of professional fundraising services on the effectiveness of fundraising in raising donations. These results suggest that professional fundraising services significantly enhance the effectiveness of fundraising for these types of NPOs. While the results of this study seem to confirm the decisions of managers of education and health NPOs to utilize professional fundraising services, the results also suggest that managers of arts and human services NPOs may want to reconsider using professional fundraising services, at least the types of services they currently purchase and the way they currently utilize such services.

Copyright © 2009 John Wiley & Sons, Ltd.     

Qualitative data envelopment analysis by affinity set: a survey of subjective opinions for NPOs

Measuring the performance of Non-Profit Organizations (NPOs) is a complicated issue: data envelopment analysis (DEA) is a popular quantitative tool in the past literature. However, the subjective opinions of NPOs could disturb their actual performance, and this problem is seldom considered. In this study, we use the qualitative DEA as a tool to find the emphasized inputs and outputs for these NPOs. Most DEA models are established by the basis of quantitative data, they are difficult to describe the qualitative performance of NPOs. This paper proposes a new perspective for computing the efficiency of a Decision Making Unit based on qualitative data by affinity Set. The DEA model for qualitative data could be traced back to the work of Cook et al. early in 1993. Our contribution prevents the identical efficiency scores from the model of Cook et al., and a combinatorial optimization technique is used to solve the new problem. Finally, we found most NPOs would like to get more resources from outside; but interestingly, they don’t like to be officially monitored. Therefore, we should use the quantitative DEA on NPOs very carefully.     

The extent of excessive or insufficient fundraising among US arts organizations and the effect of organizational efficiency on donations to US arts organizations

• We estimate, for each nonprofit organization (NPO) in a sample of 606 US arts NPOs, whether the NPO's level of fundraising is ‘excessive,’ ‘insufficient,’ or neither, relative to the level that maximizes net donations. We find that the effect of a 1% increase in fundraising on net donations varies widely across the arts NPOs in our sample—from an increase in net donations of 8.91% of gross donations to a decrease of 3.82% of gross donations. Of the 100 NPOs in our sample with the highest donations, the estimated effect of a 1% increase in fundraising on net donations varies more narrowly—from an increase in net donations of 0.27% of gross donations to a decrease of 0.32% of gross donations. Of these 100 NPOs, we estimate that only 3 engaged in ‘excessive’ fundraising, but 83 engaged in ‘insufficient’ fundraising, and 14 did not engage in ‘excessive’ or ‘insufficient’ fundraising.We also provide evidence that reported organizational efficiency does not affect donations to arts NPOs. This finding may be useful to managers and directors of US arts NPOs who believe that organizational efficiency does impact donations and who, therefore, incorporate the effect on efficiency in their decisions to allocate resources across fundraising, administration, and program objectives.

Copyright © 2007 John Wiley & Sons, Ltd.     

Excessive,optimal, and insufficient fundraising among the Nonprofit Times 100

• Using a six-factor model of donations, we estimate the effect on net donations; i.e., donations less fundraising expenditures, of a one percent marginal increase in fundraising expenditures, for each sample nonprofit organization (NPO) from the Nonprofit Times 100 from 2000 to 2002. No prior study of U.S. NPOs estimates the effect of fundraising expense on net donations. We then use these estimates and what we argue is the correct benchmark, the ratio of fundraising expense to donations, to provide evidence, for each NPO, on whether the NPO's level of fundraising is ‘excessive,’ ‘optimal,’ or ‘insufficient,’ relative to the level that maximizes net donations. All prior studies using log-log models use what we suggest is an incorrect benchmark for evaluating NPO fundraising behavior.
• The estimated effect of a 1% increase in fundraising on net donations varies widely across NPOs in our sample—from an increase in net donations of 0.18% of gross donations to a decrease of 0.66% of gross donations. Of the 76 Nonprofit Times 100 NPOs with usable data in 2002, we estimate that 24 engaged in ‘excessive’ fundraising, 18 engaged in ‘insufficient’ fundraising, and 34 did not engage in ‘excessive’ or ‘insufficient’ fundraising; i.e., we could not reject the null hypothesis of ‘optimal’ levels of fundraising.

Copyright © 2006 John Wiley & Sons, Ltd.     

Provision of child care: Cost functions for profit-making and not-for-profit day care centers

In this paper, we explore and compare the operation of profit making (PMOs) and not-for-profit (NPOs) day care centers using data from a random sample of Massachusetts day care centers. We find many differences in the characteristics of PMOs and NPOs. Most interestingly, NPOs pay significantly higher wages than PMOs although the staff of NPOs has aproximately the same education and less experience than the staff of PMOs. NPOs also have significantly more staff per child than PMOs. We estimate separate cost functions for PMOs and NPOs and find the parameters of these functions to be insignificant different imiplying that the higher observed costs for NPOs result from different input (e.g., paying higher wages) and output (e.g., more interaction and larger size) choices and not from differences in methods of operation. Finally, we find that current monetary and inkind subsidies have no significant effect on the costs of day care centers.     

The whole is more than the sum of its parts? How HRM is configured in nonprofit organizations and why it matters

Evidence points to the central importance of configurations of mutually reinforcing HR practices as they are assumed to provide the basis for understanding how HRM relates to organizational performance. While progress has been made regarding the construction and effects of HR architectures in the for-profit literature, few studies investigate how HR architectures are configured in nonprofit organizations (NPOs). Therefore, this paper aims to advance a conceptual model that captures the relationship between ideal types of HR architectures and performance in NPOs. We develop theoretical propositions that provide further insight on the HR programs and HR practices that define the HR architectures and entail implications about variations in performance outcomes in NPOs.     

Effects of multimedia teaching integrated social story on autistic children’s social interaction

Most autistic students suffer from the problems of social interaction and interpersonal communication, and most teachers and peers do not know how to get along with their special and irrational behaviors and limited communication methods. Some autistic students could present interests and motivation on interpersonal interaction and are proactive, but it becomes the one-way and age-unmatched weird performance. Assisting autistic students in adapting to school life, enhancing appropriate interactive behaviors, and reducing improper social interaction are the challenges for teachers. Nonequivalent pretest posttest control group design is utilized in this study for the quasi-experimental research. Total 72 students in two classes of a special education school in Fujian Province are selected as the research subjects. The research results reveal (1) significant effect of multimedia teaching on social interaction, (2) remarkable effects of Social Story on social interaction, and (3) the optimal effect of multimedia teaching on the promotion of social interaction with Social Story. Finally, suggestions, according to the results, are proposed, expecting to help autistic students survive in the environment, appropriately interact with people, and effectively enhance the training of social interaction.

     

Ownership structure and post-issue operating performance of firms conducting seasoned equity offerings in Thailand

This paper investigates the post-issue operating performance of companies that conducted seasoned equity offerings (SEO) in the Stock Exchange of Thailand (SET) during the period 1991 to 1994. It is documented that SEO firms exhibited declining operating performance after the offering. Further, there is a negative relation between inside ownership concentration and postissue operating performance decline. In support of the signaling effect, the ratio of issue proceeds to pre-issue equity also negatively relates to post-issue operating performance. Further, the negative relation between issue proceeds and operating performance decline is intensified among SEO firms with high insider ownership concentration. The finding offers evidence in support of agency conflicts and information asymmetry and suggests that the two factors are operating simultaneously.     

Managing Complex Governance Systems: Dynamics,Self-Organization and Coevolution in Public Investments

ABSTRACT

This article investigates the substitution and complementarity effect that organizational social capital generates between two different types of performance information: nonroutine and routine performance information. The study of this topic is important since it offers a better understanding of how public managers inform their decision-making. Using department level data from 57 counties in Florida, this article finds that departments with higher levels of organizational social capital are more likely to complement the use of both routine and nonroutine performance information. Thus, the article reinforces the role and importance that organizational social capital plays into well-established and consolidated managerial practices.     

Relationships and resources: the isomorphism of nonprofit organizations’ (NPO) self-regulation

Self-regulation emerges as an option in response to government control of the institutional environment of nonprofit organizations (NPOs). While most research focuses on conceptualizing and arguing for self-regulation, this study examines self-regulation through the lens of the institutional perspective by focusing on a specific institutional domain of NPOs in Lebanon. Results indicate that a certain degree of normative isomorphism, through professionalization, has a positive impact on NPOs’ participation in self-regulation while mimetic practices do not yield the same results; coercive isomorphism is not a significant predictor. The results allude to certain implications both for management practices and for scholarly research.     

我国非营利组织绩效测评指标体系研究

非营利组织如何有效获取并高效利用稀缺且分散的慈善资源?如何实现组织目标与社会目标之间的平衡?非营利组织的运作绩效一方面直接反映其使命与目标的完成情况,体现其存在的意义及价值。另一方面则直接影响到各利益相关者对非营利组织的满意度,并进而影响非营利组织对各相关资源的获取,从而影响到非营利组织的发展。因此,非营利组织自身的良好治理以及政府和公众对非营利组织的监督、支持都离不开对非营利组织运作绩效的认知。     

CEO compensation and the seasoned equity offering decision

Empirical research on seasoned equity offerings indicates that the decision to make an SEO typically engenders a decline in firm value, as investors interpret this decision as a signal of poor financial health or that the stock is overpriced. Here, we add to the literature by analyzing the short‐term market reaction to SEO announcements and the chief executive officer's link to firm performance (i.e. the proportion of CEO equity‐based compensation). Results support the hypothesis that investors are more likely to view the announcement of an SEO as a last resort source of capital when the proportion of CEO equity‐based compensation is high. In such cases of high equity‐based compensation, our findings indicate that the SEO announcement provides an incremental signal of financial distress above that provided by financial statements. We also find this relationship (last resort signal) to be stronger when large information asymmetries exist between management and investors. Thus, managers should consider the ramifications of executive compensation structure when considering whether to make an SEO. Copyright © 2006 John Wiley & Sons, Ltd.     

Relationship between entrepreneurial orientation and social performance in Spanish sports clubs. The effect of the type of funding and the level of competition

The entrepreneurial orientation and social role of sports clubs have recently become topics of great interest to academics and professionals. The aim of this study is to analyse the relationship between entrepreneurial orientation (EO) in sports clubs and their social performance (SP) and the effect that management variables such as the type of funding (public vs private) and the competition level (national vs regional) may have on this relationship. To compare the results, two complementary methodologies have been used to compare the results: linear models with moderation analysis and models based on qualitative comparative analysis (QCA). The study was carried out with a sample of 407 Spanish sports clubs. The instrument used to measure EO was an adaptation of the original Covin and Slevin (1989) approach, while the instrument used to measure SP is a validated scale of our own elaboration presenting good psychometric properties. The results found show a direct effect of the EO dimensions on the SP. In all cases, clubs with major public funding showed higher levels of prediction in SP. On the other hand, as far as QCA is concerned, no necessary condition was found, while the most important condition sufficient to obtain high levels of SP would be high levels of innovation, a high level of risk-taking, and low levels of proactivity in national sports clubs. In general, models based on qualitative comparative analysis (QCA) provide higher predictive values than linear regression models and include variables not considered in linear models.

     

Satisfaction,organizational commitment and future action in charity sport event volunteers

• Charity sport events (CSEs) are a key revenue source for nonprofit organizations (NPOs) with large numbers of volunteers needed for success and cost‐effectiveness. This study explored determinants of CSE volunteers' satisfaction, organizational commitment and intended future actions (CSE, other NPO activity/event volunteering, donating money). Relay for Life volunteers (N = 290) from one Australian state completed a cross‐sectional survey. Significant pathways were found from socializing/enjoyment (β = 0.17), fighting cancer (β = 0.29), financial support (β = 0.21) motives and social norm (β = 0.23) to satisfaction; 52% variance was explained. Age (β = ?0.09), survivorship (β = 0.09), region (β = 0.07), fundraising goal (β = 0.08), advocacy (β = 0.15), financial support (β = 0.25), social/enjoyment (β = 0.23) motives, social norm (β = 0.23) and satisfaction (β = 0.21) were linked with commitment; 63% variance was explained. Paths between satisfaction, commitment and intended future actions (CSE, NPO activity/event volunteering) were significant (βs = 0.17–0.43). Future targets to increase CSE volunteer satisfaction and commitment involve similar (social/enjoyment) and diverse (action‐oriented) motives, with satisfaction and commitment key contributors to future actions supporting NPOs. Copyright © 2016 John Wiley & Sons, Ltd.

     

Developing a measurement approach for reputation of non‐profit organizations

• As a result of the increasing adoption of private sector firms' values and concepts, non‐profit organizations (NPOs) are becoming more and more aware of intangible assets' importance for achieving competitive advantages. Even though reputation can be considered an organization's central intangible asset, there is still no appropriate measurement approach for reputation in this context. In this paper, we identify the dimensions of NPO reputation and develop indices to measure these components. We develop a model by means of a qualitative inquiry and a quantitative study using a large‐scale sample from the German general public. We find support for a two‐dimensional measurement approach comprising an affective and cognitive component as well as four antecedent constructs (“quality,” “performance,” “organizational social responsibility (OSR),” and “attractiveness”). The results of a second quantitative study in which we examine NPO reputation's relationship with important outcome variables, such as willingness to donate or work as an honorary member, provide support for the measurement approach's stability as well as criterion validity. Furthermore, the results reveal the affective dimension's importance regarding positively influencing donor behavior.

Copyright © 2009 John Wiley & Sons, Ltd.     

配股政策的经济后果研究

本文将配股政策分为大股东认购比例、配股比例、治理结构、股利政策、投资政策五个方面,采用OLS模型、Logistic模型检验政策对企业行为特征及经营绩效的影响进行了分析研究。结果发现:配股比例高的企业融资后业绩更差;大股东认购可以明显减少企业的业绩下滑;无论什么原因造成的资金用途变更,均会造成企业业绩的显著下滑;配股后发放股利的企业比不发放股利的企业业绩好;关联交易、大股东资金侵占对企业产生负面影响。     

Improving the financial sustainability of nonprofit organizations through tourism-related activities

One of the greatest problems facing nonprofit organizations (NPOs) is the lack of funding, which directly jeopardises their work. NPOs working in tourist destinations have the opportunity of satisfying this need through tourism, by linking the objectives of their own activities to the objectives of tourist destinations. This article aims to establish whether NPOs working in tourism have capitalised on tourism as a means for increasing their own income. In other words, do NPOs that more frequently conduct tourism-related activities have a higher level of financial sustainability, reflected in a higher share of income from self-funding activities than from donations and grants? To this end, primary research was conducted using a questionnaire on a sample of 205 NPOs whose activities impact tourism and which operate in one of the four most developed tourist destinations in Croatia with regard to tourist traffic in the past 10 years (Poreč, Rovinj, Dubrovnik and Medulin). Research results indicate that an increase in the frequency of conducting activities directly impacting tourism is paralleled by an increase in the share of income generated by active self-funding (income from selling products and providing services) and other types of self-funding (income from memberships fees and assets), with a decrease in the share of income from donations and grants. This study contributes to the existing knowledge by connecting NPOs with the tourism system and by identifying and defining opportunities for NPO self-funding through tourism as a means of improving NPO financial sustainability.     

Addressing social-business tensions in hybridized nonprofit organizations: The contribution of strategic human resource management

Nonprofit hybridization represents the adaptive response to a turbulent external and internal environment leading to tensions between contradictory goals (e.g. social and business goals). Although research has provided insights into the strategies for addressing the tensions stemming from hybridization, it has paid less attention to how strategic human resource management (SHRM) may play a role in managing these social-business tensions. Given the increasing complexity nonprofit organizations (NPOs) face, this hybrid context presents a valuable opportunity to examine the concept of SHRM “fit” in terms of different stakeholder demands, diverse and competing goals and resulting tensions. This article aims to conceptualize and contextualize SHRM fit in hybridized NPOs to gain a better understanding of how organizations can orientate their systems and practices to manage competing demands stemming from hybridization. Hereby, we use SHRM fit to illustrate the opportunities for and limitations on practice within a hybrid context. Bringing the nonprofit and hybrid literature together, we develop a typology of nonprofit hybridization that distinguishes NPOs according to their financial and social orientation and specify the tensions and management approaches that dominate these types. Drawing on the concept of SHRM fit, we advance a framework and propositions on how the management approaches in each of the types result in different configurations of vertical and horizontal fit that address social-business tensions. Hereby we extend current debates in the hybridization literature on tensions between opposing goals and research on SHRM approaches in NPOs and contribute to a theoretically-informed understanding of the implications of tension management approaches in variants of hybrid organizations.