Tracking Resource Use in a Welfare Organization: Needs, Costs and Co-production

Public sector welfare organizations are situated at the sharp end of resource allocations in society and must cope in an environment where demand frequently far exceeds supply. In consequence, the resource problem of meeting the need for social welfare is never fully resolvable and evaluations of the ways in which scarce resources are used within the public sector are of critical importance for public policy. This paper draws on an empirical study of a welfare service for homeless young people in order to illustrate, first, the cost implications of two different approaches to service delivery (one more superficial – termed 'people-processing'; one more in depth – termed, 'people-changing') and, second, how the characteristics of the clients served (in particular, their ability to fully engage with the service termed –'co-production') can have a marked impact on the cost of the services delivered to them.     

A Customer Value Perspective in the Nonprofit Marketing Context: Expanding the Means-End Chain for Multiple Stakeholders

ABSTRACT

Very little of the current research on nonprofit marketing adopts a customer value perspective. This paper will (1) briefly outline the special customer value challenges faced by nonprofit organizations, such as multiple stakeholders and a lack of marketing orientation; (2) describe the innovative customer value approach developed by Woodruff and Gardial (1996); and (3) offer a model applying the Wood-ruff/Gardial approach in the NPO context, including research propositions.     

Citizen Preferences for the Corporate Sponsorship of Public-Sector Park and Recreation Organizations

ABSTRACT

Corporate sponsorship of public-sector organizations is becoming more commonplace. However, few studies have examined citizen attitudes toward sponsorship of public-sector organizations. Using parks and recreation as the study context, this research assessed general citizen support for corporate sponsorship as well as preferences for specific sponsorship promotional activities and contractual conditions. Given that previous research has linked sponsorship attitudes to individual and contextual factors, relationships between socio-demographic, park use characteristics, and sponsorship support were also examined. A mail survey of 578 citizens in the Harrisburg-Lebanon-Carlisle, Pennsylvania MSA indicated that a majority supported corporate sponsorship of park and recreation agencies. Sponsorships by local businesses and sponsorships that provided free products received the most favorable evaluations. Sponsorships involving naming rights, exclusivity, and user fees were evaluated least favorably. However, older adults, minority citizens, and park users were less likely to favor a number of specific sponsorship activities and conditions. Implications for sponsorship program design and future citizen-based research are discussed.     

温州非公有制经济组织社会管理创新——康奈集团建立“情感交流站”的实践

非公有制经济组织的社会管理创新是社会管理的重要组成部分。温州市90%以上的企业为非公有制企业,如何管理好数量庞大的外来务工人员,促进企业和谐发展是温州市社会管理面临的新挑战。文章介绍了温州康奈集团建立情感交流站的社会管理创新做法和经验,以期为其他非公有制企业提供思考和有益借鉴。     

新社会组织发展与地方政府职能转变探微

有效整合社会管理资源，不断提高社会管理科学化水平，是各级地方政府面l临的重大现实课题。由于地方政府在社会建设和社会管理中处于主导地位，加快政府职能转变是推进社会管理创新的关键环节；而新社会组织在公共服务：预域的独特作用，能够作为政府从事社会管理的得力助手，与地方政府优势互补、相辅相成。培育发展新社会组织，积极推进地方政府职能转变，形成地方政府与新社会组织之间良性互动的合作伙伴关系，是加强和创新社会管理的应有之义。     

组织机构代码管理的标准化

论述组织机构代码工作的重要性，分析了常见差错和解决措施，提出采用标准化原理和方法，规范管理工作，并实现有序化发展。     

Spreading and Shifting Costs of Lateral Control Among Peers: A Structural Analysis at the Individual Level

This paper uses three-way and sociometric data to reconstitute individual conceptions of peer-driven intervention for the protection of common resources in a collegial organization, a Northeastern corporate law firm. Variations in partners' individual conceptions are explained in terms of management of costs of lateral control. Costs of control are mainly expressed as costs to members in terms of social capital. Management of such costs includes spreading or concentrating them among partners, shifting them to others or bearing them oneself, and using similarities among others to smooth the control process among peers. Leverage styles are identified. They tend to combine various ways of spreading and shifting such costs, and characterize three levels of seniority. Seniority appears to be a key variable for a theory of unobtrusive protection of common resources among peers.     

浅论民间非营利组织财务管理和会计核算工作

近年来,民间非营利组织发展迅速,现已涉及到社会生活的各个领域。但是,民间非营利组织的财务管理和会计核算跟不上时代发展的步伐,影响了其信誉和公信力,因而制约了其进一步发展的空间。本文分析了民间非营利组织在财务管理及会计核算中存在的种种问题,提出了加强非营利组织财务管理和会计核算的若干措施。     

The role of the paid preparer in nonprofit reporting quality

The purpose of this paper is to examine whether the preparer of the Form 990 influences the Form 990 reporting quality. Currently, the Form 990 is the only widely available source of governance and financial information for nonprofit organizations. The leading rater of nonprofit organizations, Charity Navigator, relies primarily on information from the Form 990 in developing their ratings. We identify misreporting by utilizing five measures of reporting quality. We find organizations that hire an outside accounting firm to prepare the Form 990 report higher quality financial information than organizations that choose to prepare the Form 990 in house. Interestingly, the size of the accounting firm is not associated with the quality of Form 990 reporting with the exception that paid preparers who are sole proprietors are more likely to misreport. Further exploration reveals that paid preparers who file more returns are less likely to misreport indicating that specialization is associated with more accurate reporting on Form 990. Our study contributes to the literature by using multiple reporting measures to examine the impact of paid preparers on the reporting quality of 990s. Furthermore, our study is the first to consider how specialization affects the accuracy of 990 returns.