The new landscape for nonprofits.

For most of this century, society's caring functions have been the work of government and charities. But social services in the United States are in a period of transition. Today the U.S. government no longer considers nonprofits to be entitled--or even best qualified--to provide social services. Profit-seeking companies like Lockheed Martin are now winning contracts for such services. William Ryan describes how government outsourcing and a new business mind-set have changed the landscape of social services. The change raises fundamental questions about the mission and future of nonprofits. Ryan attributes the growth of for-profits in the social service industry to four factors: size, capital, mobility, and responsiveness. While those attributes give for-profits an advantage in acquiring new contracts, nonprofits have not yet lost their foothold. Ryan cites examples of organizations like the YWCA and Abraxas to demonstrate various ways that nonprofits are responding--from subcontracting to partnership to outright conversion to for-profit status. By playing in the new marketplace, nonprofits will be forced to reconfigure their operations and organizations in ways that could compromise their missions. Because nonprofits now find themselves sharing territory with for-profits, sometimes as collaborators and sometimes as competitors, the distinctions between these organizations will continue to blur. The point, Ryan argues, is not whether nonprofits can survive opposition from for-profits. Many have already adjusted to the new competitive environment. The real issue is whether nonprofits can adapt without compromising the qualities that distinguish them from for-profit organizations.     

大力发展会计服务业服务经济发展方式转变——在首届“京交会”会计服务主论坛上的主旨演讲

尊敬的吴世雄副主任,仇鸿部长助理,凯斯·韦德洛克主席、苏杰瓦·马德里基副主席、布莱恩·布拉德总裁,各位来宾、各位朋友,女士们、先生们: 大家上午好! 值此首届"京交会"举办之际,很高兴与新老朋友欢聚一堂,就"全球资本流动与会计服务国际化"这一主题,与大家进行交流.首先,我代表中国财政部和中国注册会计师协会,对各位嘉宾表示热烈欢迎,对长期以来为中国注册会计师行业发展做出贡献的各界人士表示崇高敬意.向给予本次主题论坛大力支持的商务部和北京市政府表示衷心的感谢.     

Managing employees in aged care: live the principles

Aged care services are a large recipient of public money in many developed countries and are primarily provided by nonprofit organizations in Australia. This paper reports on an investigation into the impacts of the psychological contract for nurses in nonprofit aged care. The results highlight the importance of nonprofit organizations fulfilling their obligations and living their principles. Aged care nurses who perceive breaches to their psychological contract are likely to de-identify from the organization.     

Disruptive innovation for social change

Countries, organizations, and individuals around the globe spend aggressively to solve social problems, but these efforts often fail to deliver. Misdirected investment is the primary reason for that failure. Most of the money earmarked for social initiatives goes to organizations that are structured to support specific groups of recipients, often with sophisticated solutions. Such organizations rarely reach the broader populations that could be served by simpler alternatives. There is, however, an effective way to get to those underserved populations. The authors call it "catalytic innovation." Based on Clayton Christensen's disruptive-innovation model, catalytic innovations challenge organizational incumbents by offering simpler, good-enough solutions aimed at underserved groups. Unlike disruptive innovations, though, catalytic innovations are focused on creating social change. Catalytic innovators are defined by five distinct qualities. First, they create social change through scaling and replication. Second, they meet a need that is either overserved (that is, the existing solution is more complex than necessary for many people) or not served at all. Third, the products and services they offer are simpler and cheaper than alternatives, but recipients view them as good enough. Fourth, they bring in resources in ways that initially seem unattractive to incumbents. And fifth, they are often ignored, put down, or even encouraged by existing organizations, which don't see the catalytic innovators' solutions as viable. As the authors show through examples in health care, education, and economic development, both nonprofit and for-profit groups are finding ways to create catalytic innovation that drives social change.     

Organizational Failure and Turnaround: Lessons for Public Services from the For-Profit Sector

As the performance of public services is increasingly scrutinized, it is now commonplace for some schools, hospitals, local authorities and other public organizations to be deemed ‘failing’ and for attempts to be made at creating a turnaround in their performance. This article explores the literature on failure and turnaround in for-profit organizations, presents a number of models or frameworks for describing and categorizing failure and turnaround, and examines the relevance and transferability of theoretical and empirical studies in the for-profit sector to the emerging field of failure and turnaround in public services.     

Organizational Failure and Turnaround: Lessons for Public Services from the For-Profit Sector

As the performance of public services is increasingly scrutinized, it is now commonplace for some schools, hospitals, local authorities and other public organizations to be deemed 'failing' and for attempts to be made at creating a turnaround in their performance. This article explores the literature on failure and turnaround in for-profit organizations, presents a number of models or frameworks for describing and categorizing failure and turnaround, and examines the relevance and transferability of theoretical and empirical studies in the for-profit sector to the emerging field of failure and turnaround in public services.     

基于平等主义文化的瑞典养老服务体系的形成及其对中国的启示

瑞典作为斯堪的纳维亚福利体系的代表国家之一,其养老服务体系被打上了平等主义文化的烙印。瑞典平等主义文化的形成得益于土地改革、贸易联盟和积极的劳动力市场政策等一系列事件。受到平等主义文化的影响,瑞典养老服务体系的演进分为四个阶段:1918年以前,瑞典以家庭养老服务为主,政府只为贫困老年人提供养老服务;1918—1949年,以老年之家为代表的机构养老服务为主,覆盖全体老年人;1950—1989年,居家养老服务成为瑞典最主要的养老服务方式;1990年至今,“消费者选择”提升了瑞典居家养老服务的质量,政府成为养老服务的唯一责任主体。瑞典基于平等主义文化的养老服务体系的发展经验为我国带来以下启示:大力推进城乡养老服务设施与养老服务津贴的全覆盖;以服务质量为导向推动养老服务供给侧竞争;创造平等的就业环境,为养老服务提供人员保障;充分发挥第三方组织在养老服务中的作用。     

THE RISK IMPLICATIONS OF FORECAST ERRORS OF BANK EARNINGS, 1976–1986

The forecast errors arising from security analysts' predictions of commercial bank earnings are investigated here and compared with the earnings forecast errors associated with savings and loans, other financial services organizations, and a random sample of nonfinancial firms from 1976 to 1986. Although bank earnings forecast errors did increase over 1976–1986, analyses suggest that the rise was less than at other industries considered in the study. The increase in forecast errors appears to be centered at multinational banking organizations, with only limited increases in earnings forecast errors at regional banks.     

Relationship marketing,relational capital and the future of marketing in public service organizations

This article proposes an innovative model of marketing practice for public services. This is rooted in the paradigm of relationship marketing and emphasizes the need to build relational capital between and within organizations operating in the public services arena. It is argued that this is essential for the effective management of contemporary public services in the fragmented state.     

2000年的企业战略企业的核心能力三:复杂性的管理

<正> 今天,大企业的经营者所面临的课题与20年前的经营者相比,变得越来越复杂,就像解多元多次联立方程式一样。下面我介绍几个实际面临的复杂性的实例。 首先是具有世界规模的电气机械制造厂A公司的实例。A公司的客户在北美占40％,在欧洲占30％,在日本和亚洲地区占25％,横跨世界三大市场,客户总数达数万家。产品大体可分为10种以上,每个品种又有十几个规格,即使分类分得很粗,整个产品也可分为100种以上。其中多数产品是在亚洲和东欧的十几家工厂组装、生产,一部分产品从亚洲发到欧洲,从欧洲发到美国,而且,这些工厂从亚洲、美国和欧洲的100家以上的零部件制造厂采购几千件零部件。另一方面,客户的订货     

Are Incentives the Bricks or the Building?

The efforts of economists to emphasize the importance of incentives as determinants of organizational performance, while successful to some degree, may have left the mistaken impression that "getting the incentives right" is the only task requiring the attention of senior executives when designing corporate organizations. The author identifies the incentive-intensive companies envisioned by economists as "mercenary organizations" (or MOs), or companies whose distinguishing feature is near-complete reliance on financial rewards and controls. Citing the difficulties of devising an effective incentive system that cannot be gamed (which he calls the organizational equivalent of "an anti-gravity machine"), the article questions whether such organizations are likely to yield superior performance.
As an alternative to paying more attention to incentive design, the author suggests devoting more corporate resources to seeking and attracting individuals with low "monitoring costs." After holding up examples of top executives who appear committed to that search, the author posits a "character-rich" organization (CRO) as an alternative to the MO of the economists.
Then, viewing all companies as occupying points on a continuum with the MO and CRO as its poles, the author argues that all companies combine elements of both kinds of organizations. And perhaps most important, the CEOs of many of the most successful large organizations, without minimizing the importance of incentives, pay even greater attention to the search for trustworthy individuals and the creation of a culture of teamwork and accountability.     

Fostering Innovation in Public Services

Innovation is essential to the improvement of public services; it is not an optional luxury but needs to be institutionalized as a deep value. This article presents a framework for thinking and action to foster higher levels of successful innovation in the public sector. The major barriers to innovation in the public sector are identified. Finally, some immediate and practical steps which government departments and public service organizations could take to foster innovation are described.     

Opportunities for Cleantech in China

China and cleantech, when mentioned together, are receiving ever increasing attention and excitement from investors, industry, professional services, government bodies, and nongovernment/non-profit organizations. Whether as an investment destination, as a solution for making industrial processes more efficient, re-cycling waste, or cutting carbon footprints,cleantech is one the fastest growing sectors worldwide, and increasingly attracting government support and investment in China.     

What are the Capital Structure Determinants for Tax‐Exempt Organizations?

I study the determinants of capital structure in the absence of tax incentives. I find that debt use is positively related to asset tangibility, growth, and size, and negatively related to age, liquidity, and profitability. Tax‐exempt sector‐specific findings indicate that debt is also positively related to the efficacy of state laws against the misuse of assets and to the percentage of decision makers that are paid and negatively related to decision‐maker compensation and to charitable contributions. Religious organizations most commonly borrow from internal sources, those in education use tax‐exempt bonds, while human services organizations use mortgages and notes payable.     

农村留守家庭与基本公共服务均等化探究

随着我国社会经济的快速发展,越来越多农民工进城务工,广大农村也随之出现了数量众多的特殊家庭群体——留守家庭。这类家庭由于青壮年流出,只留下妇女、儿童、老人孤守家庭,生活困难,需要社会广泛关注。公共管理机构应树立起强烈的责任感,关注留守家庭问题,了解他们的困难所在,以基本公共服务均等化的思路,向广大农村的留守家庭提供基本的公共服务,从而保证农村的家庭成员们过上稳定且有保障的生活,进而也推进和谐社会建设。     

Nonprofits: check your attention to customers

Nonprofit organizations chronically face financial difficulties. Now the situation has worsened because they are being squeezed between the uncertain economic climate and cutbacks in government support. While the managers of these institutions may think that they have already tried everything possible, more than ever they must be innovative in developing additional funding sources. As Mr. Andreasen argues, most nonprofits have failed to exploit marketing techniques which can build support from users or customers that leads to improved cash flow. The author contends that managers of nonprofit organizations focus too closely on their products or services; he admonishes them to give more attention to the needs and wants of their consumers.     

Developing public servants for the future

ABSTRACT

The majority of UK civil servants are ‘developed’ within a particular service or profession and there is frequently very little movement into other service areas. Many current leaders therefore have limited experiences in services and organizations other than their own. This paper presents a new graduate programme for the training and development of future public leaders in Wales. The programme is a leadership and development programme for civil and public servants, exposing them to a range of services. The intention is that, through these experiences, future leaders will approach problems from a multi-service perspective, will be better networked and ready to deal with complexity. Areas of good practice are highlighted, together with some of the challenges of developing leaders in this way.     

On governance structures for the cloud computing services and assessing their effectiveness

This research suggests information technology (IT) governance structures to manage the cloud computing services. The interest in acquiring IT resources as a utility from the cloud computing environment is gaining momentum. The cloud computing services present organizations with opportunities to manage their IT expenditure on an ongoing basis, and access to modern IT resources to innovate and manage their continuity. However, the cloud computing services are no silver bullet. Organizations would need to have appropriate governance structures and policies in place to manage the cloud computing services. The subsequent decisions from these governance structures will ensure the effective management of the cloud computing services. This management will facilitate a better fit of the cloud computing services into organizations' existing processes to achieve the business (process-level) and the financial (firm-level) objectives. Using a triangulation approach, we suggest four governance structures for managing the cloud computing services. These structures are a chief cloud officer, a cloud management committee, a cloud service facilitation centre, and a cloud relationship centre. We also propose that these governance structures would relate directly to organizations' cloud computing services-related business objectives, and indirectly to cloud computing services-related financial objectives. Perceptive field survey data from actual and prospective cloud computing service adopters suggest that the suggested governance structures would contribute directly to cloud computing-related business objectives and indirectly to cloud computing-related financial objectives.     

The make-buy decision in marketing financial services for poverty alleviation

In this article, we suggest how poverty reduction can be achieved through alleviation measures that enable the poor to satisfy their needs by focusing on the needs of others. Instead of a direct focus on the consumption needs of the poor, we suggest an indirect approach to satisfying these needs, by providing the poor with credit and consulting services for entrepreneurial businesses that focus on the needs of buyers. Loans to the poor who lack collateral are increasingly based on group lending techniques that rely on joint liability to secure repayment, which have come to be known as microfinance. We suggest that in addition to credit, financial services for the poor must include strategic advice and assistance to select markets, and make the products (goods and services) for sale in their output markets with the financial services bought in their input markets. Financial services for the poor must include not only money to invest in a business but also consulting services to help the business succeed. The provision of consulting services will also facilitate monitoring and enforcement, increasing loan repayment. Depending on poverty levels, the extent of bundling credit and consulting services will vary with one or more organizations emerging to meet the needs of different segments. We suggest that poverty alleviation is achieved by the poor focusing on the needs of others in their output market, and outsourcing financial services to one or more suppliers in their input markets.     

Auditor-provided tax services and stock price crash risk

This paper examines whether auditor-provided tax services affect stock price crash risk: an important consideration for stock investors. Provision of tax services by incumbent auditors could accentuate or attenuate crash risk depending on whether such services give rise to knowledge spillover or impair auditor independence. The study investigates two channels through which tax services might affect crash risk: earnings management in tax expenses and tax avoidance. Also examined is whether the association between tax services and crash risk is moderated by the particular business strategy that organizations pursue. A two-stage model is used to control for the potential endogeneity inherent in the selection of auditors for tax services. Empirical findings reveal that auditor-provided tax services attenuate crash risk by constraining both earnings management in tax expenses and tax avoidance. Further evidence shows that auditor-provided tax services reduce crash risk for firms following innovator business strategies. Taken together, empirical findings reported in this study support knowledge spillover benefits, that is, insights gained from tax services can enhance audit effectiveness.