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Nonprofit and Voluntary Sector Quarterly最新文献

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Does Revenue Concentration Really Bring Organizational Efficiency? Evidence From Habitat for Humanity 收入集中真的能提高组织效率吗?来自人类栖息地的证据
2区 社会学
Nonprofit and Voluntary Sector Quarterly Pub Date : 2023-09-30 DOI: 10.1177/08997640231199469
Jessica L. Berrett, ChiaKo Hung
{"title":"Does Revenue Concentration Really Bring Organizational Efficiency? Evidence From Habitat for Humanity","authors":"Jessica L. Berrett, ChiaKo Hung","doi":"10.1177/08997640231199469","DOIUrl":"https://doi.org/10.1177/08997640231199469","url":null,"abstract":"Past empirical studies demonstrate a positive connection between revenue concentration and organizational efficiency. This supports the idea that concentrating revenue helps minimize transaction costs of nonprofit organizations, resulting in greater efficiency. However, this finding contradicts the belief that revenue concentration increases the risk of revenue volatility, leading to service delivery disruptions and reduced efficiency in nonprofits. Moreover, these studies have used an efficiency measure that might not be suitable. To address this, our study examines the relationship between revenue concentration and organizational efficiency using a more appropriate measure. Analyzing data from Habitat for Humanity, we discover a U-shaped relationship: nonprofits are most efficient when fully diverse or fully concentrated in revenue. These findings contribute to the ongoing debate on nonprofit revenue diversification, with significant implications for nonprofits. They also highlight the importance of using more appropriate efficiency measures in future scholarly research.","PeriodicalId":48235,"journal":{"name":"Nonprofit and Voluntary Sector Quarterly","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136280539","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Approaches to Charitable Giving and Perceptions of Organizational Effectiveness Among Midlevel Donors 慈善捐赠途径与中层捐赠者的组织效能感知
2区 社会学
Nonprofit and Voluntary Sector Quarterly Pub Date : 2023-09-30 DOI: 10.1177/08997640231196888
Cal J. Halvorsen, Johanna Lynch, Sylvia Brown, Melissa L. McTernan
{"title":"Approaches to Charitable Giving and Perceptions of Organizational Effectiveness Among Midlevel Donors","authors":"Cal J. Halvorsen, Johanna Lynch, Sylvia Brown, Melissa L. McTernan","doi":"10.1177/08997640231196888","DOIUrl":"https://doi.org/10.1177/08997640231196888","url":null,"abstract":"For decades, scholars have devoted attention to identifying the giving habits of charitable donors, yet the behaviors of midlevel donors have not been independently considered. This study examined midlevel donors’ approaches to charitable giving and the extent to which they give to effective organizations. Operationalized as giving between U.S.$2,000 and U.S.$20,000 annually, we analyzed descriptive statistics and multivariate probit models of 1,260 midlevel donors using a novel study. We found that respondents were least likely to engage in ad hoc giving and most likely to give to organizations due to personal connections or prior research. However, while caring about a cause or issue was consistently and positively associated with giving to organizations that respondents viewed as effective, efforts to understand the organization’s work and the broader causes or issues were not. Our results suggest that identifying midlevel donors’ chosen causes is the first of several steps to giving to effective organizations.","PeriodicalId":48235,"journal":{"name":"Nonprofit and Voluntary Sector Quarterly","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136280280","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Misleading Motives: Incentives for Accounting Bias in Not-for-Profit Pension Plans 误导动机:非盈利养老金计划中会计偏差的诱因
2区 社会学
Nonprofit and Voluntary Sector Quarterly Pub Date : 2023-09-30 DOI: 10.1177/08997640231198833
Anubhav Gupta, David Matkin
{"title":"Misleading Motives: Incentives for Accounting Bias in Not-for-Profit Pension Plans","authors":"Anubhav Gupta, David Matkin","doi":"10.1177/08997640231198833","DOIUrl":"https://doi.org/10.1177/08997640231198833","url":null,"abstract":"In this study, we examine whether not-for-profit organizations actively manage their pension accounting assumptions and whether their assumptions are, as prior research suggests, more aggressive than those of for-profit organizations. Using a 17-year panel dataset collected from audited financial statements, we compare the accounting assumptions (the expected rate of return and the discount rate) of not-for-profit and for-profit firms. We also examine the not-for-profit sample alone to test for accounting bias motivated by various financial incentives. We model accounting assumptions as levels (between-firms) as well as changes over time (within-firms). Contrary to prior research, we find no evidence that not-for-profits use more aggressive assumptions than for-profits. Furthermore, we find that most of the accounting biases of not-for-profits are explained by between-firm variation rather than within-firm variation, suggesting that although not-for-profits use biased assumptions, they may not actively adjust them to target financial benchmarks.","PeriodicalId":48235,"journal":{"name":"Nonprofit and Voluntary Sector Quarterly","volume":"94 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136279854","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Neutral, Non-Disruptive, and Native: Why Do Chinese Nonprofit Scholars Cite English Articles? 中立、无干扰、本土化:中国非营利学者为何引用英文文章?
2区 社会学
Nonprofit and Voluntary Sector Quarterly Pub Date : 2023-09-30 DOI: 10.1177/08997640231196892
Ji Ma
{"title":"Neutral, Non-Disruptive, and Native: Why Do Chinese Nonprofit Scholars Cite English Articles?","authors":"Ji Ma","doi":"10.1177/08997640231196892","DOIUrl":"https://doi.org/10.1177/08997640231196892","url":null,"abstract":"Language shapes diverse cultures and creates natural barriers between human societies. The landscape of nonprofit and philanthropic studies in non-English languages is barely charted, impeding the globalization of this research field. This project (a) describes the topics shared between English and Chinese scholarship on nonprofits and philanthropy and (b) explores why English scholarship is cited in Chinese journal articles from five aspects: rationale of scholarship, novelty, relevance, social network, and reputation. The English articles cited by Chinese scholars tend to: (a) focus on instrumentality but not expressive values, (b) develop rather than disrupt existing paradigms, and (c) be relevant to topics popular in Chinese literature and have authors with Chinese scholarly connections. In general, Chinese scholars tend to cite English articles that are value-neutral, non-disruptive, and native. Theoretical and methodological implications for examining nonprofit studies in other languages are discussed.","PeriodicalId":48235,"journal":{"name":"Nonprofit and Voluntary Sector Quarterly","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136280583","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Beyond Stakeholder Management: Organizational Listening for Nonprofit Stakeholder Engagement 超越利益相关者管理:非营利利益相关者参与的组织倾听
2区 社会学
Nonprofit and Voluntary Sector Quarterly Pub Date : 2023-09-30 DOI: 10.1177/08997640231201068
Jiawei Sophia Fu, Katherine R. Cooper, DaJung Woo, Melanie Kwestel
{"title":"Beyond Stakeholder Management: Organizational Listening for Nonprofit Stakeholder Engagement","authors":"Jiawei Sophia Fu, Katherine R. Cooper, DaJung Woo, Melanie Kwestel","doi":"10.1177/08997640231201068","DOIUrl":"https://doi.org/10.1177/08997640231201068","url":null,"abstract":"Organizational listening to solicit, consider, and incorporate information and inputs from diverse stakeholders is critical for tackling organizational and societal challenges. Yet, despite the potential benefits of organizational listening, researchers studying stakeholder engagement and communication have focused on how organizations speak to stakeholders while overlooking how organizations listen to stakeholders. Drawing on survey data from a purposive sample of 122 nonprofit organizations (NPOs) in the United States and 40 interviews among these organizations, we explored organizational leaders’ conceptualization of organizational listening, including what, why, to whom, and how NPOs listen. Results also suggested operational capacity was a key factor influencing organizational listening. This study builds on prior stakeholder research to suggest organizational listening as a more holistic approach to stakeholder engagement. The findings have important implications for the research and practice in organizational listening and improving diverse participation and representation in stakeholder engagement, particularly for NPOs and mission-driven organizations.","PeriodicalId":48235,"journal":{"name":"Nonprofit and Voluntary Sector Quarterly","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136280125","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
How Stakeholder Pressure Affects the Effectiveness of International-Local Nongovernmental Organization Collaboration in Localization of Humanitarian Aid 利益相关者压力如何影响国际-地方非政府组织在人道主义援助本土化中的合作效果
2区 社会学
Nonprofit and Voluntary Sector Quarterly Pub Date : 2023-09-26 DOI: 10.1177/08997640231196886
Mohammad Moshtari, Ghasem Zaefarian, Evelyne Vanpouke
{"title":"How Stakeholder Pressure Affects the Effectiveness of International-Local Nongovernmental Organization Collaboration in Localization of Humanitarian Aid","authors":"Mohammad Moshtari, Ghasem Zaefarian, Evelyne Vanpouke","doi":"10.1177/08997640231196886","DOIUrl":"https://doi.org/10.1177/08997640231196886","url":null,"abstract":"Collaborative engagement between international and local nongovernmental organizations (NGOs) has recently been promoted as an effective strategy to enhance internal process strengths but less as a strategy to localize humanitarian aid programs; a grand strategy that aims to strengthen local capacity, develop local capabilities, and boost regional humanitarian project performance. While stakeholders deem to play an important role in leveraging the efficiencies of such collaborative engagements between international and local actors, there is limited empirical knowledge about how stakeholder pressure affects the association between the collaboration–performance association within international and local NGOs. Drawing on stakeholder theory, we propose a model to examine the role of donors, media, and governments, three major stakeholders noteworthy because of their power and legitimacy to moderate the collaboration–performance association in this NGO context. We test our hypotheses across a series of samples collected at both international and local NGOs in 2015 and 2020. From a practical perspective, we discuss how the traditional role of NGOs as implementers of aid programs is shifting toward a new role as conveners and capability builders.","PeriodicalId":48235,"journal":{"name":"Nonprofit and Voluntary Sector Quarterly","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134960838","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Book Review: Hoosier philanthropy: A state history of giving 书评:《印第安纳州的慈善事业:捐赠的历史》
2区 社会学
Nonprofit and Voluntary Sector Quarterly Pub Date : 2023-09-14 DOI: 10.1177/08997640231200171
Alan J. Abramson
{"title":"Book Review: Hoosier philanthropy: A state history of giving","authors":"Alan J. Abramson","doi":"10.1177/08997640231200171","DOIUrl":"https://doi.org/10.1177/08997640231200171","url":null,"abstract":"","PeriodicalId":48235,"journal":{"name":"Nonprofit and Voluntary Sector Quarterly","volume":"358 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134911791","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Nuance That Makes Philanthropy Worth Defending 慈善事业值得捍卫的力量
IF 2.8 2区 社会学
Nonprofit and Voluntary Sector Quarterly Pub Date : 2023-09-07 DOI: 10.1177/08997640231196890
Joe Wheeler
{"title":"The Nuance That Makes Philanthropy Worth Defending","authors":"Joe Wheeler","doi":"10.1177/08997640231196890","DOIUrl":"https://doi.org/10.1177/08997640231196890","url":null,"abstract":"","PeriodicalId":48235,"journal":{"name":"Nonprofit and Voluntary Sector Quarterly","volume":" ","pages":""},"PeriodicalIF":2.8,"publicationDate":"2023-09-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46901522","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Nonprofit Revenue Strategy and Downside Risk: Applying Portfolio Theory and Extreme Value Theory 非营利组织收益策略与下行风险:运用投资组合理论和极值理论
IF 2.8 2区 社会学
Nonprofit and Voluntary Sector Quarterly Pub Date : 2023-08-30 DOI: 10.1177/08997640231191792
Saerim Kim
{"title":"Nonprofit Revenue Strategy and Downside Risk: Applying Portfolio Theory and Extreme Value Theory","authors":"Saerim Kim","doi":"10.1177/08997640231191792","DOIUrl":"https://doi.org/10.1177/08997640231191792","url":null,"abstract":"The risk of revenue instability is a concern for any nonprofit. Existing research leads to the well-known strategy of equalizing revenues across sources to reduce revenue volatility. This study offers several expansions to this strategy. First, rather than focusing solely on deviations from mean revenue, I incorporate extreme revenue loss, or downside risk, as it threatens organizational survival and occurs more frequently than expected. Second, while revenue equalization is indifferent to the type of revenue source, I incorporate portfolio diversification that seeks a negative correlation between sources to avoid simultaneous losses. Using 2008 to 2012 financial data, results of fixed-effects regression suggest that portfolio diversification can reduce revenue volatility and downside risk. Moreover, the relationships between financial flexibility, growth potential, and revenue risk are more nuanced compared to existing research focused solely on deviation risk. The results can help nonprofits consider incorporating downside risk in revenue portfolio management to enhance financial security.","PeriodicalId":48235,"journal":{"name":"Nonprofit and Voluntary Sector Quarterly","volume":" ","pages":""},"PeriodicalIF":2.8,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44721250","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Antecedents of the Social Impact of Social Enterprises: A Systematic Review and Agenda for Future Research 社会企业社会影响的前因：系统回顾和未来研究议程
IF 2.8 2区 社会学
Nonprofit and Voluntary Sector Quarterly Pub Date : 2023-08-30 DOI: 10.1177/08997640231191794
K. Quilloy, Alexander Newman, A. Pyman
{"title":"Antecedents of the Social Impact of Social Enterprises: A Systematic Review and Agenda for Future Research","authors":"K. Quilloy, Alexander Newman, A. Pyman","doi":"10.1177/08997640231191794","DOIUrl":"https://doi.org/10.1177/08997640231191794","url":null,"abstract":"Despite growing research interest in the social impact of social enterprises (SEs), limited attention has been paid to the antecedents of social impact. To address this gap, we conducted a systematic review of 52 extant studies that examine the antecedents of SEs’ social impact. The paper synthesizes the antecedents identified from prior work and categorizes them into individual- and organizational-level factors. Based on the findings, we develop a future research agenda to advance our knowledge of the antecedents of SEs’ social impact. A key research opportunity is to explore the social impact antecedents related to the institutional and external environment of SEs, an area that has been overlooked in the literature. In terms of practical implications, the study can be used to consider which factors policy makers and practitioners should focus on to develop strategies for improving the social impact of existing and future SEs.","PeriodicalId":48235,"journal":{"name":"Nonprofit and Voluntary Sector Quarterly","volume":" ","pages":""},"PeriodicalIF":2.8,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45668112","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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