Nonprofit Management Leadership

This study analyzed the resource characteristics of a sample of university foundations and identified five distinct strategic groups. We found significant performance differences among them. Specifically, the group that focused most heavily on fundraising activities had the highest financial performance. Also performing well was the group with the highest ratio of contributions to total revenues combined with the highest level of slack. The research and managerial implications of this study's findings are discussed.

Attracting philanthropic donations is a strategic imperative for many hospitals. A hospital can manage the giving process most effectively by developing a well-managed hospital foundation. This study examines the hospital foundation strategy and performance relationship. Using a sample of 258 hospital foundations we identifi ed different strategies and signifi cant performance differences among them.

Increasingly, nonprofits and corporations publicly
communicate about their partnerships. Guided by
Information Integration Theory, this paper examines
how information about a nonprofit's relationship with
a corporation relates to individuals' intention to donate
and volunteer. This research used a two-study experimental
design. Study 1 (N = 966) examined how partnership
explanations and evaluation were related to
the two outcomes. Study 2 (N = 970) further examined
whether specific information about partnerships,
including type, duration, and communication source,
was integrated with existing knowledge to relate to the
outcomes. Partnership evaluation consistently related
to stakeholders' intention to support nonprofits, and it
mediated the effect of partnership explanations on the
intention to volunteer. Furthermore, partnership type
was significantly related to the two outcomes, while
duration and source of communication were not.

Following recent thinking that sees organizations' structures as dependent on.their enyironments, the authors consider characteristics of.institutional sectors that affect the organizations arising within them. They first point out problems in present models relating otganizitions to-their environments and discuss several "forerunners"of theit proposed model. They begin their presentation of their ovIn model by defining 'an "institutional sector" as a domain identified by similarity of servicd, product, or_ function'. The Apthors then describe four sets of characteristics of institutional-sectors and suggest 23 hypotheses about them. The,first set of characteristics involves.the distinction between technical (or market-run) sectors and institutional sectors (in which rules and requirements predominate). Six hypotheses, regarding organizations in *these two types of sectors are listed. The second characteristic- comprises the sector levels--inciuding national, regional, or local levels--on which an organization operates; one hypothetis is presented.-Sector decision-making processes, on funding or program matters, constitute the third set of characteristics. Eleven hypotheses are generated regarding decision=making-centralization, fragmentation or unification, and substance (whether deciding core or peripheral matters). The fourth set of characteristics and the final five hypothetts inVolve sector controls, including structural, process, or outcome modes of contrOl. (RW)

This article reports selected findings from a qualitative case study of two faith-based social service organizations to address two questions: (1) How does government funding influence the religious characteristics of faith-based social service organizations? (2) How do government-funded, faith-based social service organizations manage the tensions arising from both secular and religious contexts? The findings suggest that the adaptation of secular institutional practices is not as inevitable as some have feared. Rather, the two organizations studied showed convincingly that their faith traditions and values were alive and widely evident throughout their organizations. Three key strategies emerged as means for maintaining religiousness in the face of secular pressures: (1) Religious identities were perceived as given rather than chosen, and therefore were not negotiable; (2) religious values provided strong justification for seeking relationships with others who do not share their faith; (3) the religious worldview blurred religious and secular distinctions so that secular technologies and practices could comfortably be utilized. H EIGHTENED ATTENTION to the role played by faith-based organizations (FBOs) in addressing social problems has led scholars and policy analysts to raise numerous theoretical and policy questions regarding increasing government-FBO partnerships

This article reports selected findings from a qualitative case study of two faith-based social service organizations to address two questions: (1) How does government funding influence the religious characteristics of faith-based social service organizations? (2) How do government-funded, faith-based social service organizations manage the tensions arising from both secular and religious contexts? The findings suggest that the adaptation of secular institutional practices is not as inevitable as some have feared. Rather, the two organizations studied showed convincingly that their faith traditions and values were alive and widely evident throughout their organizations. Three key strategies emerged as means for maintaining religiousness in the face of secular pressures: (1) Religious identities were perceived as given rather than chosen, and therefore were not negotiable; (2) religious values provided strong justification for seeking relationships with others who do not share their faith; (3) the religious worldview blurred religious and secular distinctions so that secular technologies and practices could comfortably be utilized. H EIGHTENED ATTENTION to the role played by faith-based orga- nizations (FBOs) in addressing social problems has led scholars and policy analysts to raise numerous theoretical and policy questions regarding increasing government-FBO partnerships (Chaves

This paper presentation is based on a book manuscript in development. The paper describes the emergence of a new governance model that challenges the traditional and policy governance models that have been popularized in the professional literature and in the world of consultation and practice. In its place, an alternative nonprofit governance model is introduced. It is known as the Relationship Model. For approximately two decades, the nonprofit governance literature has grown to include serious inquiry about the reasonableness of the traditional (Houle, 1962, 1989) and policy governance models (Carver, 1997). In general, the challenge to the traditional and policy governance models is whether effective governing capacity is a by-product of collegiality between board and staff and not of positional and leadership hierarchy with the board in the dominant position. The purpose of this paper is to introduce a nonprofit governance model which has been evolving over twenty years. It, to...

The ability of nonprofits to weather hard times is a popular theme in the literature, yet most of the research is spent on predicting organizational closure. Unfortunately, this offers little guidance to nonprofits attempting to both survive and deliver services during crises. We use the lived experiences of 31 nonprofits-a mix of umbrella groups and direct human service providers-during the Illinois state budget impasse to understand nonprofit organization resilience in times of crisis. We establish the Nonprofit Resiliency Framework using qualitative analysis, mapping tactics in five areas: financial, human resources, outreach, program and services, and management and leadership. This study not only provides further empirical investigation of organizational resilience, but also useful advice for nonprofits on how to weather a complex financial crisis. K E Y W O R D S budget crisis, human services, nonprofit management, resiliency 1 | INTRODUCTION The ability of nonprofits to weather hard times is a popular theme in the academic and practitioner literature; however, most of the research is spent on predicting whether these organiza

Little research has sought to identify the distinct advantages that nonprofits offer employees, particularly managers. Drawing upon Weisbrod' s theory of managerial sorting (1988), we test a series of hypotheses about the differences among nonprofit, public, and for-profit organizations that may explain the preference of managers to work in one sector over the other. We use pooled cross-sectional data from the General Social Survey to test managerial sorting. We find many similarities in the perceptions of managers in the nonprofit and public sectors as compared to the for-profit sector. However, when we examine the sorting of managers into nonprofit versus public sector jobs, we find differences in work environment. Compared to those working in the public sector, managers in nonprofits report greater freedom in deciding how to carry out their job functions, more control over their work schedules, and greater opportunities for pay increases. We conclude with a discussion of the implications of these findings for the practice of nonprofit management.

This study examines stipended volunteers—those volunteers who engage freely in a helping activity within a formal organizational structure but receive some type of remuneration for their services. Based on a sample of AmeriCorps members from three states, we identify several motivational, demographic, and individual factors that affect retention of stipended volunteers. We conclude that retention depends more on instrumental career‐related factors than on altruistic motivation or meaningfulness of the service.

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Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden. Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen. Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Terms of use: Documents in EconStor may be saved and copied for your personal and scholarly purposes. You are not to copy documents for public or commercial purposes, to exhibit the documents publicly, to make them publicly available on the internet, or to distribute or otherwise use the documents in public. If the documents have been made available under an Open Content Licence (especially Creative Commons Licences), you may exercise further usage rights as specified in the indicated licence.

Social impact bonds, a recent innovation in social finance, are designed to harness capital and knowledge from private nonprofit, for‐profit, and public entities to address pressing social problems. Although there is great policy interest in understanding how social impact bonds can be used to tackle social problems, the emergent nature of social impact bonds makes it hard to find relevant data and evidence. To overcome this challenge, we use single‐significant‐case sampling as our research design strategy. We conduct an in‐depth case study of the Social Innovation Financing Youth Recidivism Project in Massachusetts. Our case study is comprised of a qualitative analysis of the multiparty contract and multiyear quantitative benefit–cost analysis to understand transaction costs. We draw upon contract theory to develop an analytical framework for the case analysis and highlight the risks and safeguards for the various parties to the contract, and conduct a formal benefit–cost analysis ...

We theorize that organizations that are able to use stories and examples to explain their strategy and offer a flexible guide to discretionary employee behaviors use them in what can be termed a fractal fashion. The thesis is based on the idea of how strategic logic can be communicated and how it can be reiterated to lead to strategic coherence across different levels of analysis in organizations. The parallels of a nonlinear, reinforcing process that is based on iteration inspired us to draw on complexity theory and fractal processes to understand the generation of strategic coherence. We present the case of a successful nonprofit organization where it appears that such a fractal use of stories occurred.

Many firms attempt to integrate employee involvement programs (EIPs) into daily operations to improve competitiveness. One firm that tried to do so encountered a number of barriers. This article identifies these obstacles and how to avoid their creation.

This article reports investigation into chief executives' career perceptions, experiences, and aspirations in small and mediumsized organizations in England, using career history and biographical narrative techniques. Career accounts from sixty chief executives-twenty-seven women and thirty-three menwere gathered and analyzed, drawing on career theory and typologies of career characterization. A typology for voluntary sector chief executives' career stances was developed: the Paid Philanthropists, the Careerists, and the Nonaligned. Within this typology, women chief executives appeared as predominantly Careerists, outnumbering male chief executives by two to one. Implications for developing career theory in voluntary sector contexts is discussed and directions for future research suggested.

Given their inherently diverse composition and potentially competing interests, a foundational activity of community health alliances is establishing consensus on the vision and strategies for achieving its goals. Using an organizational justice framework, we examined whether member perceptions of fairness in alliances' decision-making processes are associated with the perceived level of consensus among members regarding the alliance vision and strategies. We used a mixed-methods design to examine the relationship between perceptions of fairness and consensus within fourteen multisector community health alliances. Quantitative analysis found the perceived level of consensus to be positively associated with decision-making transparency (procedural fairness), inclusiveness (procedural fairness), and benefits relative to costs (distributive fairness). Qualitative analysis indicated that the consensus-building process is facilitated by using formal decision-making frameworks and engaging alliance mem

This article presents the second stage of a study that engages with the debate that has occurred within the nonprofit literature about the propensity and relative merits of nonprofit organizations adopting for-profit approaches to management. Specifically, this qualitative investigation examines the ways in which nonprofit organizations use management control when implementing their chosen strategies. Although this topic has been the subject of considerable attention in the management accounting research, it has rarely been explored within a nonprofit context. This is surprising not only because of the considerable social and economic impact of this sector, but also because of the apparent trend toward sectoral convergence in many structural and processual respects, including strategic behaviors and approaches to control. Based on interviews with CEOs and senior executives in thirty-two Australian nonprofit

Social entrepreneurship has a long history of practice worldwide. However, the concept has become widely popular among researchers over the last two decades. Despite this popularity, less is known about the process, which leads to becoming a social entrepreneur. Barendsen and Gardner's study shows that many social entrepreneurs have traumatic experience in their early lives; however, there are no supporting studies investigating the impact of the background of founders on the founding decision of their entities. Because of that we utilized the models of theory of planned behavior as well as the concept of imprinting to explain the process that leads to entrepreneurial behavior. The purpose of our study is to investigate the life stories of some Turkish social entrepreneurs, and to explore which factors in these people's backgrounds may have contributed to their decisions to establish their foundations.

Cross-sector interactions have long occurred in the public delivery of goods, services, and interests. While scholars have often addressed cross-sector interactions using the dimensions of publicness (state) and privateness (market), an intersectoral framework necessitates the understanding and incorporation of nonprofitness to account for the dimensions of nonprofits along the public-private continuum. This article proposes a framework for identifying the dimensions of nonprofits in an intersectoral world and draws on relevant examples to illustrate the presence and influence of nonprofitness. The article then focuses on the future of education in the field of public administration and, in light of the proposed framework, makes and considers recommendations to help educational programs better equip students to appreciate work across sectors

According to the 2010 Canada Survey of Giving, Volunteering and Participating, an impressive 58% of youth aged 15 to 24 are active volunteers. And while this is heartening news for many nonprofits, there might be even more volunteer potential in-surprisethe little brothers and sisters of that 58%. For Nicola Kastner, it started with an epiphany at a corporate event one evening in February 2012. An event planner in King City, Ontario, she was listening to Spencer West talk about his goal to climb Mount Kilimanjaro to raise $750,000 forFree The Children's sustainable water programs in drought-stricken areas of Africa. West has been a double-amputee since the age of five and would be making his climb of Africa's highest peak that June on his hands. West's commitment and passion had a powerful effect on her. "I thought, 'I have lived such a shallow life,'" says Kastner, whose volunteer experience to that point was limited to helping out at Brownie meetings.

This study examines the conditions that explain leading think tanks' successful strategies for the growth of world media representation of the European Union's (EU) international economic policy (N ¼ 19). A fuzzy set qualitative comparative analysis (fsQCA) was developed throughout 2009-2018, which begins with the euro crisis. The causal conditions used are: the years of experience of each think tank; the attributes of its media representation (number of languages in which they spread their messages in the media, thematic concentration, and media concentration); and the macroeconomic characteristics of the countries from which they carry out their main activity (competitiveness and belonging to the euro). This data has been obtained through FactivaV R (Dow Jones & Company#), the Global Competitiveness Index (World Economic Forum), and the European Central Bank. The core conditions analysis shows the importance of the think tank experience and the diversity of languages for their successful strategies. Likewise, the different pathways suggest that the thematic concentration and membership of the euro are sufficient conditions to explain the increased influence of the EU think tanks on the international public agenda.

The rationale for the growth of nonprofit management education in the United States has recently been charted by O'Neill (2005). Ten years previously, the United States and the United Kingdom were at similar levels of development. By 2006 the parallel lines had been broken. Why has nonprofit management education expanded in the United States while provision of graduate education for the voluntary sector in the United Kingdom has stood still? This article explores the factors that have prevented parallel growth in education provision. It argues that the university as an institution, both in terms of its nature and its power structures, is one of those factors. It presents the story of the closing of the world' s first voluntary sector course at the London School of Economics and concludes with reflection on the likely future of voluntary sector management education provision in the United Kingdom.

Nonprofit organizations play an important role in society. Given the importance of this sector and theme, this study aims to identify, analyze and systematize research on entrepreneurship in nonprofit organizations. For this purpose, a temporal analysis, as well as one for the methodologies used, and the evolution of the last three decades of research on the theme will be the object of this study. We adopted a systematic literature review as research method. We used the ISI web of Knowledge database to collect data, and after the selection process, 36 papers were identified and analyzed. Through the analysis of the results, we perceived that this is a recent topic addressed in the literature, with this review identifying the first research in 1995. Another conclusion is that most studies are of the empirical-quantitative type. Of the three decades analyzed in this study, the last decade (2011-2019) was the one in which the largest number of publications was registered. Finally, we present conclusions, theoretical and practical implications, suggestions for future research and limitations.

We examine the idea that mental models shared among paid and volunteer leaders are associated with improved financial performance in nonprofit organizations. Our empirical analysis of thirty-seven churches yields evidence that organizations are more effective if paid and volunteer leaders have a shared task mental model-that is, if they report similar conceptualizations of organizational goals and decision-making processes. These findings suggest that the extent of leaders' agreement on organizational goals and the processes of how decisions are made matter for organizational performance. We argue that it is as important to ensure that everyone is on the same page with regard to goals and how decisions are made as it is to have the "right" goals or right decision processes in place. Implications for practice and future research on shared mental models are discussed. "We don't see things as they are, we see them as we are."-Anais Nin G etting people "on the same page" means having people see an issue the same way, and share the same reference points, the same images, the same vocabulary. Such cognitive unity is believed to facilitate understanding, communication, decision making, and ultimately effective operations. Yet a number of research studies suggest that achieving this cognitive unity is difficult because individuals tend to rely on their own idiosyncratic representation of an issue. For example, managers' perceptions differ among one another (Mezias and Starbuck, 2003) and people's organizational roles affect what they see (Mezias, Grinyer, and Guth, 2001; Payne and Pugh, 1976). Getting people on the same page essentially acknowledges the socially constructed nature of organizational life (Weick, 1995), which

We examine the idea that mental models shared among paid and volunteer leaders are associated with improved financial performance in nonprofit organizations. Our empirical analysis of thirty-seven churches yields evidence that organizations are more effective if paid and volunteer leaders have a shared task mental model-that is, if they report similar conceptualizations of organizational goals and decision-making processes. These findings suggest that the extent of leaders' agreement on organizational goals and the processes of how decisions are made matter for organizational performance. We argue that it is as important to ensure that everyone is on the same page with regard to goals and how decisions are made as it is to have the "right" goals or right decision processes in place. Implications for practice and future research on shared mental models are discussed. "We don't see things as they are, we see them as we are."-Anais Nin G etting people "on the same page" means having people see an issue the same way, and share the same reference points, the same images, the same vocabulary. Such cognitive unity is believed to facilitate understanding, communication, decision making, and ultimately effective operations. Yet a number of research studies suggest that achieving this cognitive unity is difficult because individuals tend to rely on their own idiosyncratic representation of an issue. For example, managers' perceptions differ among one another (Mezias and Starbuck, 2003) and people's organizational roles affect what they see (Mezias, Grinyer, and Guth, 2001; Payne and Pugh, 1976). Getting people on the same page essentially acknowledges the socially constructed nature of organizational life (Weick, 1995), which

This article uses a social return on investment (SROI) methodology to analyze the social impact of a social enterprise offering a job and skills training program to an unemployed, largely female population. The social enterprise is based in Toronto (Canada) and run by a nonprofit agency dedicated to the advancement and empowerment of women, primarily immigrants, through access to employment. We focus our analysis on a job and skills training program that provides clients with the skills and tools that they need to successfully seek employment in their efforts to (re-)enter the Canadian labor market. Our goal is to determine the tangible and intangible program outcomes by applying and testing the SROI methodology. 2 Unemployment has severe consequences for individuals and families because it may lead to negative experiences of social exclusion (Schmid and Gazier 2002) and life in poverty (Gallie, Paugam, and Jacobs 2003). However, gaining access to the labor market can be extremely difficult for unemployed individuals, especially for certain marginalized subgroups such as women (International Labor Office 2010; O'Connor 2000) and first-generation immigrants (Zietsma 2007). For women, both individual factors, such as taking care of the family and child rearing, and structural factors, such as welfare state regulations, hinder their success in the labor market (Stier, Lewin-Epstein, and Braun 2001). Successfully accessing the labor market is even more challenging for female immigrants, especially women of color, leading to frustrating migration and job search experiences (Creese and Wiebe 2012; Tastsoglou and Preston 2012). For instance, first-generation immigrants face various discriminatory barriers to full integration into a host society. These barriers include, among others, adapting to a new language, difficulty accessing services, and the devaluation of existing skills and undervaluation of credentials from their countries of origin (Aydemir and Skuterud 2005; Handy and Greenspan 2009; Reitz 2001; Walk et al. 2014). Social enterprises-defined as organizations that aim to achieve a social goal by breaking even (or even making a profit) through the sale of services (Quarter, Ryan, and Chan 2015)-have been regarded as valuable organizational venues for mitigating social exclusion (Kerlin 2010), for example, through the provision of skill and employment training programs to unemployed individuals (Spear and Bidet 2005; Vidal 2005). Investment in skills-training services that target the development of job skills for immigrants and other marginalized groups can facilitate a successful integration into sustainable employment (Cohen-Goldner and Eckstein 2010). Skills-training programs have benefits beyond the acquisition of skills. For participants, these programs boost self-esteem and self-efficacy (Creed, Bloxsome, and Johnston 2001). For employers, they offer increased diversity in the workforce (Kirsh et al. 2010), and such programs create an improved sense of belonging to the community for participants

The importance of collaboration between organizations, especially in the modern world, has been discussed extensively by researchers from different fields. Yet, the importance of the context, trust dynamics, and the employment social environment, such as the interplay among these factors, i.e., trust, individual behavior, and political behavior, has been less studied. This study evaluates the role of trust in and between organizations on successful collaboration processes. Using qualitative methodology, we interviewed 11 senior directors who were involved in a specific case-study of collaboration among four major organizations as well as direct observation, documentation, and archive records. Our findings emphasize the importance of analyzing multilevel trust, interpolitics, and intrapolitics, even when success is at stake. We suggest that managers have to account for emotional involvement at the individual level, even when successful organizationallevel collaboration occurs. Overall, we found that there are two aspects of trust in a collaboration process between organizations: system's aspect and personal aspect. Each aspect is influenced by various factors, mainly different goals and interest and lack of procedures or regulations (from the system's aspect) and feelings of vagueness in goals and managerial procedures as well as feelings of exploitation (from the personal aspect). In addition, we found that past acquaintances, mutual experience, and shared visions raise the level of trust, which in turn affects the reciprocal relations and therefore the collaboration process resulting in higher social effectiveness for social services.

This article describes the strategy for management‐capacity building employed by The Forbes Funds in Pittsburgh, Pennsylvania. Like many other cities, Pittsburgh's capacity‐building industry has grown dramatically in recent years and is somewhat fragmented. But The Forbes Funds, along with other philanthropic organizations, have played an important role in developing a coherent system of management support services for nonprofit organizations in the Pittsburgh area. The article concludes with lessons that can be applied in other regions of the country.

As the country faces challenges in response to the current political climate, societal tragedies, and environmental disasters, citizens are besieged by nonprofit organizations requesting donations. In response to these requests, individual citizens are seeking out innovative ways to engage in philanthropy. One recent innovation in grassroots philanthropy is giving circles where individuals pool their money, knowledge, and resources to make a social impact. The functions of giving circles can be likened to collaborations in that giving circles encompass the key characteristics of collaboration including communication, consensus decision-making, focusing on common goals, a shared vision and ethical approach, pooling of resources, depending on social capital, and trust. The proposed framework of philanthropic collaboration creates an intersection between the collaboration, philanthropy, and social movement literatures by proving an innovative lens through which to view giving circles. The conceptual framework provides a tool for scholars and practitioners to define and operationalize this new innovation in grassroots philanthropy.

The principal ingredient of strategic planning is SWOT analysis-the assessment of organizational strengths, weaknesses, opportunities, and threats. SWOT can be either a powerful management tool or a superficial and even misteading exercise. Much depends on the care with which decision makers integrate their analyses of internal and external factors affecting the future of the organization. This article presents a simple yet powerful framework for identifying and clarifying four types of strategic issues facing nonprofit organizations. We conducted an environmental scan, including an assessment of our mission and the competition, and concluded that we are positioned to achieve a comparative advantage in this new market niche.-Executive director, Human Service Agency N OT LONG AGO, a statement like the one above would have been heard only in the executive suite of a private, forprofit corporation. But the growing popularity of strategic planning in nonprofit organizations has, among other things, expanded the management lexicon to include terms like environmental scan, comparative advantage, market niche-and, of course, SWOT.

The purpose of this qualitative study is to describe the experiences of fifteen organizational leaders and staff members who were responsible for caring for adults and children with disabilities during a 2014 winter storm. This study integrates the literature bases of emergency management and organizational improvisation. In response to this severe unexpected winter weather event, organizational leaders and staff members demonstrated creativity and flexibility in addressing the needs of clients, students, and patients, including adults and children with disabilities. The study concludes with reflections about emergency planning and organizational improvisation, practical implications, and a call to action to learn from these events and provide additional training and resources to individuals who may be in similar situations in the future.

Save Street Child (SSC) is a nonprofit organization in which its main activity is focused on the empowerment of the street children. This research aims at analyzing the effect of organizational culture on organizational commitment, analyzing the job satisfaction as the mediating variable of the organizational culture's influence on the organizational commitment, and analyzing the volunteering tenure as the moderating variable of the organizational culture's influence on the organizational commitment. This research involved all of 63 volunteers in SSC organization in Malang City as respondents. Closed questionnaires were used to collect the primary data. Further, the data were analyzed by using the PLS (Partial Least Square). The research results show that the organizational culture affects the job satisfaction, whereas the organizational culture does not have any influence on the organizational commitment. In addition, the job satisfaction influences the organizational commitment, and it also becomes the mediating variable of the influence of the organizational culture on the organizational commitment. The last finding also shows that the volunteering tenure is not the moderating variable of the organizational culture's influence on the organizational commitment. This study is useful for understanding organizational culture, job satisfaction, and organizational commitment in nonprofit organizations.

As the number of private, nonprofit organizations in the United States continues to grow annually, the competition for clients, funding, and volunteer time also escalates. As a result, some experts suggest that a restructuring of the nonprofit sector is occurring. The increasing number of mergers by nonprofit organizations is evidence of this restructuring. This paper examines merger as a termination alternative that avoids organization dissolution and focuses on the internal and external forces that drive nonprofit organization decision makers to consider merger. Three case studies are used to illustrate the concept of merger in the nonprofit context as a continuum of organization combination strategies that range from consolidation to acquisition.

Social entrepreneurship has a long history of practice worldwide. However, the concept has become widely popular among researchers over the last two decades. Despite this popularity, less is known about the process, which leads to becoming a social entrepreneur. Barendsen and Gardner's study shows that many social entrepreneurs have traumatic experience in their early lives; however, there are no supporting studies investigating the impact of the background of founders on the founding decision of their entities. Because of that we utilized the models of theory of planned behavior as well as the concept of imprinting to explain the process that leads to entrepreneurial behavior. The purpose of our study is to investigate the life stories of some Turkish social entrepreneurs, and to explore which factors in these people's backgrounds may have contributed to their decisions to establish their foundations.

In this study the authors used data from a survey of Canadian nonprofit organizations to empirically test hypotheses derived from models of nonprofit board "lije cycles." The authors suggest that while formal structural elements of board behavior change in the manner suggested by life-cycle models, the more enacted or behavioral aspects of nonprofit boards do not. The data further suggest caution in the use of life-cycle or age-dependent models to either explain or guide nonprofit board behaviol: D OES the board of a nonprofit organization (NPO) follow a life cycle? To what extent does organizational age affect the composition and behavior of NPO boards? The literature on NPOs contains a variety of hypotheses about young versus mature organizations. Life-cycle models (and theories related to organizational age) have been developed and applied in the broader field of organizational behavior for some time (

The study presented in this article examines the extent to which board characteristics and activities are associated with the executive director's level of certainty about future funding, using a sample of 127 human service agencies. The executive directors of agencies with low levels of funding adequacy expressed more certainty about future funding when their boards were more expert, influential, and involved in planning and fundraising activities. For agencies with more adequate funding, board expertise and activities were associated with lower levels of perceived funding certainty. This article argues that, rather than improving agency performance, boards serve a homeostatic function, acting in crisis situations to return their organizations to stable equilibria.

Analyses of survey responses from the executive directors of 184 human service organizations examined the relationships of board characteristics to board activities, and of board activities to organizational outcomes. Results indicated that board characteristics most predictive of board activities were the numbers of board members who were representatives of the client population, who had expertise in marketing, who were trained in the types of service provided by the agency, and who regularly performed volunteer work for the agency. Although in general board activities had few statistical relationships with agency outcomes, the board's involvement in working to enhance the agency's image in the community was related to a number of outcome measures.

The way in which strategy and management control combine has been the subject of much research attention, but rarely, within a nonprofit context. This is surprising, not only because of the considerable social and economic impact of this sector, but also in view of the apparent trend toward sectoral convergence in many structural and processual respects, including strategic behaviors and approaches to control. In this article, we explore the extent to which the relationship between management control and strategy, as found in for-profit organizations, may prevail within a nonprofit context. Based on questionnaire responses from 182 Australian nonprofit organizations, we find

This article undertakes a critique of social return on investment (SROI), combining the existing research literature with an analysis of six case studies of supported social enterprises employing people with disabilities and other challenges that affect their access to the conventional labor market. The critique of SROI focuses on its positivist roots and its emphasis on one number, the SROI ratio. It also discusses the technical challenges in producing that number, including concerns about its reliability. The article presents the stakeholder impact statement, an approach that is rooted in interpretivism and attempts to understand the impact of enterprises through the eyes of multiple stakeholders. Unlike SROI, which is a supplement to conventional accounting statements, the stakeholder impact statement integrates financial and social impact data, thereby placing them on the same level of importance.

The kind of work most people do has been changing rapidly in the United States and other capitalist countries. Only a few decades ago, most working people performed unskilled or semiskilled industrial labor, and "the working class" was predominantly the traditional blue-collar proletariat. Today, service workers, white-collar workers, highly educated technical and professional workers-the so-called "new working class"-together make up a majority of the American work force. At the same time, the organization and content of white-collar and service work have also been changing, taking on patterns reminiscent of traditional industrial work. What is the political significance of these shifts in the nature of work and the composition of the work force? Some radicals have argued that the new working class experiences workplace oppression in ways which are quite different from the "old" working class, and which are more likely to create radical consciousness. Others have argued that the newlold working-class distinction is artificial, and that both kinds of workers have qualitatively similar workplace experiences. Still others have been ready to write off large segments of the new working class as salaried members of the bourgeoisie. The debate, especially in this country, has usually done more to con-John and Barbara Ehrenreich teach at Old Westbury, SUNY, and are Associates of the Health Policy Advisory Center.

ONPROFIT MANAGEMENT and Leadership occasionally asks experts to provide the readership with background on a current issue. In this issue, we asked Janet Greenlee and Elizabeth Keating, both accounting professors and certified public accountants, to discuss accounting for membership revenues and fundraising costs.