非营利组织会计研究

非营利组织属于政府和企业之外的第三方社会机构,很受社会大众的重视和爱戴,在文艺、科技、体育、慈善等多个领域发挥着组织和帮扶作用,为社会和谐发展献出爱心,贡献力量。然而,我国非营利组织会计的财务管理的能力很差,缺乏一定的营利认识和营利能力,非营利组织会计的工作也很难满足非营利组织发展的需要。我国应建立健全非营利组织相关法律法规,加强对非营利组织的法律监管;树立非营利组织会计的财务管理意识,提高会计人员的财务管理能力;提高非营利组织会计信息披露的透明度;增强非营利组织的筹资能力,合理规避会计风险;建立非营利组织预算管理制度,提高会计人员的预算管理能力;加强非营利组织会计人员的业务培训和职业道德教育,以此促进非营利组织健康发展。     

基于云计算的非营利组织信息披露系统研究

信息透明度是运作良好的非营利组织治理体系的基本要素,同时也是非营利组织运作和管理的一个重要原则。信息质量和透明度高低,制约着非营利组织的治理水平,影响着非营利组织的社会公信力。本文在对非营利组织信息披露动因分析的基础上,基于云计算构建了非营利组织信息披露框架体系,以期对非营利组织加强治理,提高信息质量、透明度和社会公信力,促使非营利组织健康、有序的发展。     

社会企业的崛起对体育非营利组织发展的启示

本文运用文献资料法对社会企业和体育非营利组织的发展进行了梳理,并对社会企业介入体育非营利组织的必要性、体育非营利组织向社会企业转型的价值进行了论证。提出体育社会企业已然成为探悉体育非营利组织领域诸多矛盾与问题的新工具、新视角。     

非营利组织会计信息披露存在的问题及完善建议

随着非营利组织数量的增多、规模的扩大,其社会影响力日益提高。良好的会计信息披露机制,是提升非营利组织社会公信力、促进组织健康发展的重要保障。本文从近年来频发的非营利组织负面新闻出发,指出了非营利组织会计信息披露的问题,并作出了原因分析,最后给出了解决对策及建议。     

浅谈非营利组织财务管理及预警系统

市场经济社会,非营利组织为完成某一具体的社会使命需要有足够的资金支持,资金的获得和有效使用需要有科学的财务管理与非营利组织的目标完成某一具体的社会使命相适应,本文对非营利组织的财务管理、财务风险及预警机制进行研究,目的是促使非营利组织有效使用资金,最大限度地实现其社会使命。     

我国非营利组织建立公信力的会计途径研究

我国非营利组织普遍存在信息不透明和社会公信力不高的状况,随着社会管理创新的不断深入,我国非营利组织需要变革现行的会计体系,制定适合我国公益组织发展的会计准则,构建非营利组织绩效会计控制系统,以综合绩效报告的方式全面披露非营利组织绩效信息,提高非营利组织绩效管理水平的同时,为会计信息使用者评价组织绩效提供信息,提高非营利组织的社会公信力,同时在我国的公益市场中建立资源竞争秩序和可持续发展秩序,提高公众的社会福祉.     

国外非营利组织参与社会管理的研究

完善社会管理体制成为我国构建社会主义和谐社会中的重要一环,目前,在西方福利国家,非营利组织已经成为社会管理中的重要主体。弄清国外非营利组织参与社会管理的主要特点、作用以及与政府共同合作参与社会管理的方式,以期对我国非营利组织参与社会管理有所裨益。     

非营利性组织及其责任追究制度综述(1998-2012)

1998年至2001年的学术界,包括法学界,已经开始关注非营利组织。法学界的研究角度比较多,更多的是关注非营利组织的崛起现象,强调政府监管,较少涉及非营利组织的研究责任追究制度。2002年到2007年的非营利组织研究成果中较新颖的是:构建跨越民法、税法、行政法、竞争法等法域的一系列规则束来规制非营利组织,强调组织自治和政府监管结合,通过社会团体章程进行规制非营利组织的行为,强调非营利组织的自律和他律结合。从2008年至今的研究中,《物权法》颁布后主张对非营利组织财产平等保护,开始关注非营利组织的董事违反注意义务、忠实义务的民事责任,开始关注国际非政府组织的问题,开始关注同行监督、社会监督,提出民间组织的监管,继续关注信息公开制度,同样要求进行税法规制、财务税收制度等。     

提升我国非营利组织公信力的几点思考

随着对非营利组织的关注,人们发现并非只是政府和企业存在着信任危机,作为"社会良知"的非营利组织,并非天然具有维护其公信力的力量,同样存在诸多缺失公信力的可能和事实。非营利组织公信力是社会、被服务对象、政府、第三方专业机构以及捐赠方对其的认可及信任程度,是非营利组织的生命线。     

社会转型视野下的非营利组织评估机制初探——一个转轨中发展的大国策略

近年来,随着经济社会的进一步发展,非营利组织在世界各国迅速崛起,对于缓解贫困、促进社会稳定与发展发挥了重要作用。非营利组织的绩效评估作为非营利组织管理的重要组成部分,是提高非营利组织运营绩效、充分发挥其在经济社会发展中作用的基本手段。在国外非营利组织评估风潮的影响下,我国开始重视并着手于非营利组织的评估机制建设,在实践方面取得了一定成果。     

非营利组织信息披露机制:一个理论框架

非营利组织信息披露机制解决的是组织信息透明度的问题,是提高组织的社会公信力、促进组织健康持续发展的制度选择。然而在信息披露方面,非营利组织仍存在着诸多问题,根本原因在于缺乏一个完整的理论体系。因此,构建非营利组织信息披露机制的理论框架,具有十分重要的理论与现实意义。     

非营利组织人员的绩效测评与改进研究

非营利组织的特点决定其组织价值体现在促进社会发展的贡献上。由于考核的指标与方法不同于企业产出,非营利组织人力资本群体价值对组织价值创造起到主导作用。用优势前沿面与劣势前沿面结合的方式对人员的工作状况进行评价。并借助管理有效性,消除由于客观基础条件的优劣而造成的影响,使测评真正体现由于经营管理而产生的业绩的好坏,是改进非营利组织绩效测评的新尝试。     

Consumer Responses to Conflict-Management Strategies on Non-Profit Social Media Fan Pages

Past research has demonstrated that consumer-to-consumer (C2C) conflicts, here defined as uncivil social interactions between consumers, can have a negative impact on consumers’ engagement in social media fan pages (SMFPs). Little is known, however, about how best to manage such conflicts, and this is particularly true in the non-profit context. This paper follows a mixed-method approach in order to address this research gap. Study 1 uses a netnography of a non-profit organization (NPO) to examine how it manages C2C conflicts on its SMFP. Five different conflict-management strategies are identified: non-engaging, censoring, bolstering, educating, and mobilizing. These findings inform Study 2, an online experiment to test how different strategies affect consumers’ attitudes towards the conflict-management approach itself and towards the NPO’s social responsibility. Study 2 also accounts for the moderating effect of the conflict content, differentiating between whether a conflict relates to a consumer’s self-benefit or the benefit to others. Our results offer insights for practitioners into preferable content management strategies when consumers engage in different types of conflict on social media platforms.     

非营利组织：我国旅游业发展的新力量

在西方国家,非营利组织已发展得相当成熟,但在我国尚处于起步阶段,它对我国今后旅游业的可持续发展意义重大。在我国大力发展旅游非营利组织不仅可行,而且必要。针对我国旅游非营利组织的发展现状,应从对旅游非营利组织提供政策支持、进一步完善自愿者体系和建立完善的监督机制等方面进一步加强,以促进我国旅游非营利组织的发展。     

Chinese immigrants in network marketing business in Western host country context

Many Chinese immigrants start their entrepreneurship business by joining major network marketing businesses in Western host countries. The willingness of these Chinese immigrants to undertake network marketing rests on the influence of the social environment of the network marketing organization. Network marketing specific self-efficacy, social competence and motivation for establishing one's own business are also hypothesized to play an important role in their engagement in entrepreneurial actions. Drawing upon Bandura's social cognitive theory and the immigrant entrepreneurship literature, the present study investigates whether the social environmental influence of a network marketing organization affects the extent to which Chinese immigrants develop the self-efficacy, social competence and motivation to establish their own business and how these variables affect the actions undertaken in the host country. The study is based on the sample of 194 Chinese immigrants in their adopted host country, Australia. The findings of the survey suggest that the social environment within network marketing organizations positively affects self-efficacy, which in turn positively affects the entrepreneurial actions undertaken by Chinese immigrants in conducting their network marketing business. Social environmental influence impacts positively on their motivation to establish their own network marketing business and social competence. However the effects of motivation and social competence on entrepreneurial action were not supported. Theoretical and managerial implications are discussed.     

Reconceptualising product life-cycle theory as stakeholder engagement with non-profit organisations

ABSTRACT

The paper critically re-examines product life-cycle (PLC) theory, developed over 50 years ago. Despite prevalence in marketing pedagogy and continued popularity within empirical research, PLC is seldom challenged. The paper identifies the organisation-centric construct underpinning the theory and highlights a disconnection between PLC theory and the recent academic insight around customer engagement.

It reconceptualises the life-cycle concept based on engagement between stakeholder and non-profit organisation (NPO), structured upon both the market orientation and social exchange constructs. The revised framework maps stakeholder engagement with the NPO through the five stages of incubation, interaction, involvement, immersion, and incapacitation. The paper concludes with identifying a roadmap for future empirical research to develop and validate the re-envisaged conceptual model. The methodology used is narrative literature review supported by secondary research from specialist practitioner reports.     

Cause-related marketing influence on consumer responses: The moderating effect of cause–brand fit

The traditional focus on the study of cause–brand fit in cause-related marketing (CrM) is that it is a mediator variable between consumer perceptions and subsequent responses. However, the literature is not conclusive on this point. This study adopts a new perspective, considering cause–brand fit as a moderator variable rather than a direct antecedent to consumer evaluations of CrM. Thus, the main objective of this research is to examine the moderator role of cause–brand fit in the influence of two corporate associations elicited in CrM (corporate social responsibility (CSR) and corporate ability (CA) associations) on brand attitude and two behavioural consumer responses (purchase intent and support to non-profit organisation (NPO)). For this, a theoretical model is proposed, and it is estimated with a sample of 595 Spanish consumers of insurance and personal hygiene and toiletries products. Results show that when consumers perceive high social cause–brand fit, the positive influence of CSR associations on the formation of brand attitude is amplified. However, when cause–brand fit is low, brand attitude is formed via CA associations. Finally, consumer behavioural responses in favour of the brand (i.e. purchase intent) and social cause (i.e. support to NPO) are reinforced in a context of high cause–brand perceived fit.     

非营利组织管理者的报酬与激励

非营利组织规模的扩大,往往伴随着管理层的市场化和职业化,理事会为激励管理者努力工作,必须为管理者提供报酬。管理者的效用大小和努力水平是一致的,只有在管理者获得的效用最大时,他的努力水平才会最高。在货币报酬能提供的外部激励有限的条件下,如何改变管理者的自我激励水平成为一个很值得探讨的问题。管理者对现期报酬和预期报酬的偏好、现期报酬的效用产出弹性和预期报酬的贴现系数,应该成为非营利组织理事会选择激励方式的影响因素。     

What influences entrepreneurship among skilled immigrants in the USA? Evidence from micro-data

Business Economics - Self-employment among immigrants is a key source for income and social assimilation with natives. Rate of self-employment is significantly higher for immigrants than for...     

Beyond Just Being There: An Examination of the Impact of Attitudes,Materialism, and Self-Esteem on the Quality of Helping Behavior in Youth Volunteers

ABSTRACT

Young people represent a strong and growing source of volunteers for not-for-profit organizations (NPO) and are an important focus for NPO marketing efforts. Using helping behavior theory, this paper reports a study conducted with a sample of teenagers to examine influences on their decision to volunteer and their goal setting for fund-raising. The relationship between three individual variables (attitude toward the organization, self-esteem, and materialism) and the quality of helping behavior provided was found to be mediated in large part by attitude towards the actual volunteering task. Implications for NPO marketing and future research are discussed.