{"title":"What Counts: Social Accounting for Nonprofits and Cooperatives by Laurie Mook, Jack Quarter, and Betty Jane Richmond","authors":"Eve E. Garrow","doi":"10.1080/03643107.2011.614541","DOIUrl":"https://doi.org/10.1080/03643107.2011.614541","url":null,"abstract":"In What Counts: Social Accounting for Nonprofits and Cooperatives, Mook, Quarter, and Richmond provide an analysis of the limits of conventional accounting practices when applied to social organizations, with a number of insights. In contrast to its reputation as a passive recording of information, accounting socially constructs organizations by circumscribing what is considered—what counts—and what is not considered. Conventional accounting frameworks reflect the concerns of shareholders who seek a financial return on investment, limiting salient variables to those related to market transactions including profits, losses, and expenditures. As the authors note, this framework provides an exceedingly poor fit for social organizations, defined here as nonprofits and cooperatives designed to create social impacts rather than profits. For example, when the beneficiaries are clients who cannot pay for services, social services are not exchanged on the market. In conventional accounting methods the impacts of such services are not measured. Often, social organizations resolve this predicament by including qualitative accounts of their social impact in their accounting statements. Arguing that this strategy artificially segregates “the social from the economic” (p. 57), thus relegating the social to secondary status, the authors instead aim to synthesize financial and social accounts by measuring social variables in monetary terms. This approach underlies the four social accounting models developed in the book: a social return-on-investment model, a socioeconomic impact and resource statement, an expanded value-added statement, and a volunteer value-added statement. The authors’ approach to social accounting rests on the assumption that non-monetized costs, benefits, contributions, and inputs of social organizations can be translated into dollars, a claim they attempt to support through extensive illustrations using real-world case studies. These exercises, however, uncover a number of measurement problems. In assessing the impact of a computer training program for people with severe employment barriers, for example, the authors attempt to assign a dollar figure to increased employability, which they define as the new skills acquired as a result of","PeriodicalId":79549,"journal":{"name":"Administration in social work","volume":"35 1","pages":"548 - 550"},"PeriodicalIF":0.0,"publicationDate":"2011-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/03643107.2011.614541","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"59419964","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Organizational Culture-Performance Link in the Human Services Setting","authors":"D. L. Agbényiga","doi":"10.1080/03643107.2011.614536","DOIUrl":"https://doi.org/10.1080/03643107.2011.614536","url":null,"abstract":"To inquire into the relationship between organizational culture and effective human services delivery, this exploratory cross- sectional study collects data from a nonprofit sectarian human service agency in the Midwest (n = 92) in an effort to assess the applicability of the Organizational Culture Inventory (OCI) in a human services setting. Results of the quantitative analyses of the OCI create an organizational culture profile of the agency and find the existence of multiple cultures within the agency and strong culture-performance link. Special attention is given to the influences of the Humanistic-Encouraging, Dependent, and Perfectionistic cultural norms on service delivery for foster care children. Limitations and implications of this exploratory study are discussed.","PeriodicalId":79549,"journal":{"name":"Administration in social work","volume":"35 1","pages":"532 - 547"},"PeriodicalIF":0.0,"publicationDate":"2011-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/03643107.2011.614536","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"59419819","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Editorial Note","authors":"L. Ginsberg","doi":"10.1080/03643107.2011.599308","DOIUrl":"https://doi.org/10.1080/03643107.2011.599308","url":null,"abstract":"Are disasters becoming more common? In recent years, social work managers in many parts of the world involved their agencies in dealing with both natural and human-created disasters. The Gulf of Mexico oil disaster threatened Louisiana and other Gulf Coast states in many social and economic ways. A volcanic eruption in Iceland disrupted travel and perhaps health in Europe. Nashville, Tennessee, is still recovering from a flood that took dozens of lives. Mississippi River communities are facing flooding that is wiping out houses, highways, and farms. Alabama, especially the university city of Tuscaloosa, lost hundreds to tornadoes. An earthquake that will affect it for perhaps the rest of this century devastated Haiti. Japan experienced a tsunami that devastated large portions of its population. The now 10-year-old attacks of September 11, 2001, as well as the potential destruction of Times Square in 2010, are fresh in our minds, especially after the United States tracked and eliminated Osama bin Laden. What happens during disaster relief and after? These are issues that ought to be prominent in the agendas of managers. Although few social workers are engaged full time in disaster-relief programs, many become heavily involved when disaster strikes their locales. One of my former students has made a career of working with national governmental disaster organizations such as the Federal Emergency Management Administration (FEMA), as well as some non-governmental organizations. Some social work educators, especially Michael J. Zakour of the West Virginia University social work faculty, write about disasters and disaster research. Dr. Zakour was formerly a faculty member at Tulane University and lost a family member in the Katrina disaster in New Orleans. But it isn’t only disaster workers who become engaged in disaster services. Andrew Germak, a former mental health administrator in New Jersey and now director of the Rutgers School of Social Work Family Institute, reports that mental health services were deployed during the Gulf oil spill. When Hurricane Hugo struck South Carolina in the 1980s, the state’s mental health programs became heavily involved in serving those who were affected. Economic loss, family disruption, and many other family changes that are central to social work’s programs result from disasters. One of history’s worst disasters was the South Asian tsunami that hit off the coast of Sumatra on December 26, 2004, and it affected more than two million people in several countries; it’s estimated that a quarter million","PeriodicalId":79549,"journal":{"name":"Administration in social work","volume":"35 1","pages":"345 - 348"},"PeriodicalIF":0.0,"publicationDate":"2011-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/03643107.2011.599308","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"59419471","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Moving from Outputs to Outcomes: A Review of the Evolution of Performance Measurement in the Human Service Nonprofit Sector","authors":"Kristen Lynch-Cerullo, K. Cooney","doi":"10.1080/03643107.2011.599305","DOIUrl":"https://doi.org/10.1080/03643107.2011.599305","url":null,"abstract":"Across the human service field, funders, executive directors, and program managers are faced with pressures to demonstrate effectiveness through measurable outcomes. Although performance measurement is often seen as an administrative burden imposed by funders to the detriment of direct service, it is increasingly accepted as crucial to achieving impact. Using a conceptual framework combining institutional theory and resource dependency theory, this article examines the field-level pressures facing human service organizations and reviews the research on nonprofit-level responses to these pressures. After an examination of key innovations in social measurement, including the theory of change logic model, outcome standardization projects, and trends in calculating social value, as well as lessons learned from data-driven social innovation efforts, future directions in research and practice are proposed.","PeriodicalId":79549,"journal":{"name":"Administration in social work","volume":"35 1","pages":"364 - 388"},"PeriodicalIF":0.0,"publicationDate":"2011-08-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/03643107.2011.599305","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"59419114","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Uncharitable: How Restraints on Nonprofits Undermine their Potential by Dan Pallotta","authors":"Andrew J. Germak Mba Msw Lsw","doi":"10.1080/03643107.2011.599307","DOIUrl":"https://doi.org/10.1080/03643107.2011.599307","url":null,"abstract":"Dan Pallotta is a provocateur on a mission: to revolutionize the way the nonprofit sector is designed, thereby achieving social impact of tremendous scale. The author purports that large-scale social problems persist because the very organizations charged to address such problems do not effectively eliminate them; rather, they exist to serve mankind’s perpetual desire to behave charitably. Simply put, Pallotta believes that nonprofits exist more for the benefit of the organizations and their benefactors than for clients in need. Throughout this book the author hammers at this central theme, often in blunt and argumentative ways. Although I often found myself nodding in agreement while reading, Pallotta’s tone could be deterring, especially to those who may not have experience within the nonprofit sector. Still, Pallotta’s steadfastness is admirable and his arguments are well-researched (this text includes dozens of pages of footnotes) and rooted in analytical evidence. The book is divided into four main chapters followed by an MBA-style case study describing the rise and fall of the author’s fundraising company, Pallotta TeamWorks. The case study, replete with charts and data, is a nice addition that could be used as a teaching tool in nonprofit management classes. Chapter one is a robust introduction to the evolution of charity in America. Pallotta does a good job of condensing a few hundred years of history—from charity’s puritan roots to its current form—in about 30 pages. The author challenges us to divorce ourselves from the historical tenets of charity and embrace new models of achieving social impact; whether such models are nonprofit, for-profit, or some combination is not important to Pallotta. The author opens chapter two with a sub-chapter entitled, “Economic Apartheid,” in which he essentially blames the current structure of charity and the disparity between corporate wealth and nonprofit poverty for continued social ills. He then lays out five fundamental errors that he thinks contribute to the ineffectiveness of nonprofits: constraints on compensation,","PeriodicalId":79549,"journal":{"name":"Administration in social work","volume":"15 1","pages":"449-450"},"PeriodicalIF":0.0,"publicationDate":"2011-08-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/03643107.2011.599307","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"59418774","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Initial Macro-Level Job Responsibilities Among MSW Graduates","authors":"A. Zippay, H. Demone","doi":"10.1080/03643107.2011.599301","DOIUrl":"https://doi.org/10.1080/03643107.2011.599301","url":null,"abstract":"This article reports the results of a study of the initial macro-level job responsibilities of over 2,000 MSW graduates who obtained their degrees from 1989 through 2007. It examines macro-level job duties performed in their employment within the first two years after graduation and investigates differences among those who graduated with concentrations in direct practice versus administrative and management practice. The research offers information on macro-level employment roles and expectations in early career stages, and builds an empirical base that can inform curriculum planning and development.","PeriodicalId":79549,"journal":{"name":"Administration in social work","volume":"35 1","pages":"412 - 424"},"PeriodicalIF":0.0,"publicationDate":"2011-08-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/03643107.2011.599301","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"59418811","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Collaboration Between Business and Social Work: Findings from an Israeli Study","authors":"Ayelet Makaros","doi":"10.1080/03643107.2011.599739","DOIUrl":"https://doi.org/10.1080/03643107.2011.599739","url":null,"abstract":"Recent years have seen a considerable increase in business and social organizations' relationships, resulting from the decline of the welfare state and reduction of resources in the public sector, particularly in the social services. This article examines the process by which social workers and businesses develop such relationships in public services and nonprofits. Exploratory qualitative research was conducted among 10 community social workers, the majority of the social workers serving in that area in Israel. The findings indicate the benefits, difficulties, and dilemmas involved in partnerships between social workers and businesses. The article contributes to a deeper understanding of the implications of the relations between business and social work.","PeriodicalId":79549,"journal":{"name":"Administration in social work","volume":"107 1","pages":"349 - 363"},"PeriodicalIF":0.0,"publicationDate":"2011-08-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/03643107.2011.599739","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"59419163","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Law of Tax-Exempt Organizations (9th Edition) by Bruce R. Hopkins","authors":"Andrew J. Germak Mba Msw Lsw","doi":"10.1080/03643107.2011.599306","DOIUrl":"https://doi.org/10.1080/03643107.2011.599306","url":null,"abstract":"In his first sentence, Bruce R. Hopkins states that the highlight of his life is writing about tax-exempt organizations and their associated laws. In reading through the hundreds of robustly comprehensive pages that follow, one grows acutely aware of the author’s passion for and mastery of this field, which allows for enjoyable reading of otherwise dense, technical material. Law, the tax code, and the relations between them are complex matters to say the least. Fortunately, Hopkins, a seasoned tax attorney, explains these topics in a straightforward and simple manner. Separating the book into seven main parts, each of which is divided into chapters and subchapters, the author walks the reader through the anatomy of a tax-exempt organization and the legal environment in which it exists, including an explanation of the underlying philosophy and purpose of exemption, the various types of organizations, laws that govern them, the procedure for acquiring and maintaining exemption, and unique structures among tax-exempt organizations. The volume concludes with several helpful appendices, including common Internal Revenue Service (IRS) forms and a table of court cases cited in the text. In parts one through four, Hopkins explores the nature of tax exemption by explaining what a tax-exempt organization is and what it is not. Simply stated, a tax-exempt organization is any corporate entity that qualifies for exemption from paying federal (and most state) taxes on income. A tax-exempt organization is not exempt from paying payroll taxes, certain excise taxes, or tax on unrelated business income. Although there are 72 categories of tax-exempt organizations—including, curiously, professional football leagues and cemetery companies—most social workers are employed by so-called charitable organizations that are tax-exempt under section 501(c)3 of the Internal Revenue Code. For each category of tax exemption, there are associated rules that determine whether an organization is exempt from income tax. In addition, the author explains that tax-exempt organizations are commonly referred to as nonprofits even though many consistently earn profits. The key distinction of tax-exempt organizations from non-exempt ones is in how profits are distributed.","PeriodicalId":79549,"journal":{"name":"Administration in social work","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2011-08-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/03643107.2011.599306","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"59419135","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"A Two-Site Case Study of Consultation to Develop Supervisory Teams in Child Welfare","authors":"N. Claiborne, H. Lawson","doi":"10.1080/03643107.2011.599749","DOIUrl":"https://doi.org/10.1080/03643107.2011.599749","url":null,"abstract":"This two-site case study describes the development of supervisory teams in two public child welfare agencies, including the consultative assistance provided. Embedded in the New York State Design Team model, supervisory teams provided alignment, coordination, and implementation supports for innovations. At the same time, teams engaged supervisors in organizational improvement planning. Case studies utilizing participant observation methodology provide thick descriptions about the three phases in team development and the consultants' facilitation of these teams. Examples are provided of team-related barriers needing to be addressed. Consultants' roles, responsibilities, and relationships with team members and leaders in the agency also are described.","PeriodicalId":79549,"journal":{"name":"Administration in social work","volume":"35 1","pages":"389 - 411"},"PeriodicalIF":0.0,"publicationDate":"2011-08-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/03643107.2011.599749","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"59419213","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Interpersonal Influences Between the Care Provider's Burnout and the Older Care Recipient's Quality of Life","authors":"C. Cheung, E. Chow","doi":"10.1080/03643107.2011.599303","DOIUrl":"https://doi.org/10.1080/03643107.2011.599303","url":null,"abstract":"Conditions of older care recipients and their care providers are supposed to affect each other, in light of a dialectical perspective. A possibility is the reciprocal influences between a care recipient's quality of life and his or her care provider's burnout. A study of the possibility surveyed 232 Hong Kong Chinese older care recipients, their professional care providers, and primary informal caregivers twice in two consecutive years. Results showed that the professional's earlier burnout, but not the informal caregiver's earlier burnout, had a negative effect on the elder's quality of life later. Furthermore, the influence of the professionals' burnout partly relied on the mediation of professional encouragement for the elder's community participation. The elder's earlier quality of life (i.e., low physical dependence) also manifested a negative effect on the professional's later burnout but not on the informal caregiver's later burnout. These results suggest that interpersonal influence springs from the older care recipient on the professional care provider, but not on the informal caregiver.","PeriodicalId":79549,"journal":{"name":"Administration in social work","volume":"35 1","pages":"425 - 445"},"PeriodicalIF":0.0,"publicationDate":"2011-08-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/03643107.2011.599303","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"59418882","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}