Non‐profit vulnerability: An exploratory study

This mixed‐method study explores the symptoms and potential causes of non‐profit vulnerability within the Australian context. Following two focus groups with CEOs and Chairs of non‐profit organizations, an online survey was developed, pilot tested and distributed to non‐profit CEOs. Our findings suggest three symptoms that might be particularly useful in identifying non‐profit vulnerability: a substantial increase in unit costs/delivery hours; a substantial increase in the proportion of administration to program expenses; and a reduced ability to pursue the organization's mission. The results also suggest various potential causes of non‐profit vulnerability; in particular, Board inadequacies; External environmental threats; Project management issues; and Funding constraints.     

Transaction services and SME internationalization: The effect of home and host country bank relationships on international investment and growth

Building on the argument put forward by North and Wallis (1994) that the transaction sector enables economic growth by lowering the costs of transacting, we investigate how internationalizing firms’ host and home country bank relationships affect their international specific investments and growth. Banks provide payment, liquidity, and risk management services, which are essential to international business relationships, yet little is known about how banks affect international business relationships. In a sample of 255 small and medium-sized enterprises (SMEs), we find that host and home country bank relationships affect the dependent variables differently. We contribute to the literature by explicating the role and effects of banks in international business relationships. Our findings have implications for understanding transaction services in international business as well as the choices made by their customers.     

The Organizational Embeddedness of Social Capital: A Comparative Case Study of Two Voluntary Organizations

Social capital is a popular, but contested concept. It draws attention to the way in which social relations and constructed forms of social organization can produce outcomes on individual and collective levels. However, it is often founded on individualistic, rational-choice models of human behavior that neglect its embeddedness. I explore the embeddedness of social capital through a comparative case study of two voluntary sport organizations in the UK. Through close analysis of in-depth interviews and longitudinal observation, I look at the processes of social capital development and the way socio-organizational context and identity shape these processes.     

Understanding the Social Role of Entrepreneurship

There is a need to rethink and redefine the social value added of entrepreneurial activities to society. In this paper we develop five pillars on which the evolving social role of entrepreneurship can rest and have its impact: (1) connecting entrepreneurial activities to other societal efforts aimed at improving the quality of life, achieving progress, and enriching human existence, (2) identifying ways to reduce the dysfunctional effects of entrepreneurial activities on stakeholders, (3) redefining the scope of entrepreneurial activities as a scholarly arena, (4) recognizing entrepreneurship's social multiplier, and (5) pursuing blended value at the organizational level, centring on balancing the creation of financial, social and environmental wealth. In a final section we discuss implications for practices and for further research.     

Financial and Economic Management in Autonomized Dutch Public Organizations

Alongside with the introduction of New Public Management, many governmental organizations in the Netherlands were autonomized. The aim of this paper is to analyze the changes in financial and economic management that accompanied these autonomizations. Case research was carried out in six public organizations. The financial management of these organizations improved somewhat after the autonomization. However, there were hardly any real changes in the economic management. The paper gives an overview of the changes in financial and economic management. It also discusses what factors might have prevented the realization of the planned changes in the (financial and) economic management.     

国外工业转型的研究进展

作为全球环境人类行为计划（ＩＨＤＰ）６ 个首要研究课题之一的工业转型（Ｉｎｄｕｓｔｒｉａｌ Ｔｒａｎｓｆｏｒｍａｔｉｏｎ） 的提出基本体现了国际上对如何发展工业才能减少其环境影响的思想,本文重点介绍了目前国外工业转型（ＩＴ） 所涉及到的研究领域及方法,旨在为推进我国更多地从生态环境安全的角度发展工业提供一个思路。     

四螺旋参与度对技术转移及其效率的影响研究

从科研院所-政府-企业-中介平台四螺旋体系的角度研究了技术转移的效率问题。定义四螺旋在技术转移活动中的资源投入为四螺旋参与度,采用CCA/DEA方法研究了四螺旋参与度与技术转移产出效益的关系。研究表明,四螺旋参与度与技术转移产出效益显著正相关;整体水平上,四螺旋技术转移体系效率未达到最优规模效益,政府与企业的R&D经费投入存在浪费现象;科研院所的发明专利申请和科技论文产出对技术转移的促进作用最大;我国区域技术转移效率有待提高。最后,针对问题提出了相关改进措施。     

从资本保全角度看民间非营利组织会计制度中的改革

非营利组织的资产保全重点是净资产的保全,《民间非营利组织会计制度》对净资产保全的规定有所欠缺,影响了非营利民间组织的发展。据此,笔者针对如何对其进行改革的问题,提出了个人意见。     

浅析非营利组织财务管理

作为现代社会的社会组织三大类型之一,非营利组织在教科文、医疗卫生、慈善救济等领域为社会公益提供着服务。近年来,非营利组织激剧增长,成为与人们生活休戚相关的社会力量。非营利组织发展成熟的过程中,财务管理需求随机构内外压力增加而增大,其水平和效果直接影响公共资金的使用效益、国家的经济和社会发展水平。财务管理已成为非营利组织可持续发展的必要条件。非营利组织财务管理也成为了需要研究的新领域。本文试图对非营利组织财务管理面临的问题做些探讨并提出相应对策。     

基于中间组织协调视角的母子公司财务控制研究

中间组织内部的管理协调机制是单一企业"权威"与市场个体间"非权威"因素的混合.作为一种中间组织,母子公司内部财务控制关系的基础形式是权威性财务控制,具体表现为一系列高度规则化与运行层级化的财务制度、财务业务程序和财务技术规范.但科层权威性财务控制不能满足母子公司作为中间组织内部财务关系协调的要求,为达到合理的财务控制效果,需要母子公司间的信任机制、财务文化以及社会控制机制等非权威性财务控制来改进权威性财务控制.我国大量母子公司逆向成长的特殊性也决定了将发展非权威性财务控制方法作为财务工作的重心.