Suchergebnisse

This article presents a case study that explores the creation of value by a social enterprise, Furniture Bank, for its stakeholders. The study is undertaken using the social return on investment framework. The case highlights insights and caveats that resulted from undertaking this type of analysis. This article calls for an integrated approach to social return on investment processes, incorporating both conventional accounting and social accounting.

Credit unions, nonprofit mutual associations also called financial cooperatives, have a lengthy history. The World Council of Credit Unions reports that credit unions are found in 101 countries representing 56,000 credit unions, more than 200 million members, and $1.7 trillion in assets. This study, following earlier research in Canada that found that credit unions are more prevalent in rural communities and small towns relative to the general population and to banks, examines credit union and bank branches in three U.S. states (Arizona, New Hampshire, and Wisconsin). We find that credit union branches are strongly represented in sizable urban communities, and are more likely to be located in low-income zip code areas than banks. The data show not only evidence of a credit union niche market but also a tension between social and economic objectives, and that credit unions accommodate themselves to profit norms, what we refer to as market accommodation.

This article examines the interchangeability of paid and volunteer labor. It reports on estimates and prevalence of such interchangeability through a series of studies of Canadian nonprofits: two national surveys of nonprofit organizations and case studies of two hospitals. The first study found evidence that volunteers were replacing paid staff and that paid staff were replacing volunteers, sometimes in the same organization. The second study explored this pattern further and found the percentage of tasks that were interchangeable. The third study found that about two-thirds of the organizations in the sample agreed that the interchangeability of tasks occurred, but the data indicated that it was limited to about 12% of tasks, not dissimilar to the estimates from the case studies. The implications of the results are discussed, and a model for the interchangeability of paid and volunteer labor is presented.

Frontmatter -- Contents -- Foreword -- Preface -- Acknowledgments -- Cases for Analysis -- A Closer Look (Mini Case Studies) -- List of Tables and Figures -- 1. Introducing the Social Economy -- 2. Social Economy Businesses -- 3. Local Development Enterprises -- 4. Public Sector Nonprofits -- 5. Civil Society Organizations -- 6. Organizational Design and Governance Strategies -- 7. Leadership and Strategic Management -- 8. Human Resources Management -- 9. Financing -- 10. Social Accounting -- 11. Concluding Thoughts -- References -- Index

AbstractAfter giving an overview of the development of social accounting, this article presents two models of social
accounting for nonprofits: the community social return on investment model and the expanded value‐added
statement. The discussion focuses on the process for establishing a comparative market value for nonmarket social
outputs. The authors discuss these models and the comparative market value in relation to social accounting, an
academic field that has evolved as part of a critique of financial accounting, especially its failure to analyze
the impact of the organization on society and the natural environment. For the most part, scholars have not
related social accounting to nonprofits. This article attempts to draw nonprofits into the field of social
accounting. Both models address the social impact of nonprofits by including social inputs and outputs that
accounting statements normally exclude.

Although research indicates that volunteer labor is of significant value to many nonprofit organizations, this value is generally not included in the organization's financial accounting statements. This study discusses the value added to nonprofit membership organizations of the volunteering done by its members. It uses an exploratory case study of the Association for Research on Nonprofits Organizations and Voluntary Action (ARNOVA) to demonstrate how volunteer labor is valued and presented within a social accounting framework by utilizing the Expanded Value Added Statement. This is followed by discussion of some of the benefits and limitations of such a method and policy implications.

Understanding the Social Economy of the United States €is a comprehensive introduction to the operation and study of organizations with social goals, rich in examples and case studies that explain the social economy framework in the context of the United States.

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.

AbstractThis study builds on an earlier one (Handy, Mook, and Quarter 2008) that examined the degree of interchangeability between volunteers and paid employees in nonprofit organizations. In the current study, we surveyed 836 nonprofits in Canada to understand what factors determine the degree of interchange between paid employees and volunteers, bearing in mind that this interchange can go in two directions: paid employees for volunteers and volunteers for paid employees. We found the degree of interchange to be widespread and in both directions. One of the most important predictors of the likelihood of interchange was the number of full‐time employees, suggesting that interchangeability occurs less frequently in organizations with a larger number of employees than in those with fewer employees. Religious congregations and organizations with workload increases were more likely to interchange tasks among volunteers and paid staff.

This study builds upon earlier studies of the degree of interchangeability between volunteers and paid staff in nonprofit organizations. While these earlier studies were from an organization perspective, this study is from the perspective of volunteers, and looks at individual and organizational characteristics in all types of organizations—nonprofits, for-profits, government agencies, and others. The findings indicate that 10.8% of volunteers reported replacing a paid staff member, 3.1% permanently. Volunteers also reported being replaced by paid staff: 7.6% reported being replaced, 2.1% permanently. The study suggests that organizations utilize a co-production model and appear to interchange their paid staff and volunteers when needed in tasks requiring higher-level skills. RÉSUMÉ Cette étude se fonde sur des études antérieures qui portaient sur le niveau d'interchangeabilité entre Cette étude se fonde sur des études antérieures qui portaient sur le niveau d'interchangeabilité entre bénévoles et salariés dans des organismes à but non lucratif. Tandis que ces études antérieures adoptaient une perspective organisationnelle, cette étude-ci adopte celle des bénévoles et examine les caractéristiques individuelles et organisationnelles de toutes sortes d'organisations—à but non lucratif, à but lucratif, gouvernementaux et coopératifs. Elle se fonde sur deux sous-échantillons provenant d'une enquête aléatoire par téléphone avec 768 individus provenant de partout au Canada. Les résultats indiquent que 10,8% des bénévoles disent avoir remplacé un salarié, 3,1% en permanence. Les bénévoles disent d'autre part que des salariés les ont remplacés : 7,6% ont ainsi été remplacés par des salariés, 2,1% en permanence. L'étude semble montrer que les organisations utilisent un modèle de co-production et paraissent échanger leurs salariés et bénévoles au besoin pour des tâches requérant des habiletés de haut niveau.

Common Ground Co‐operative (CGC) provides training, administrative, and job coach support to five social enterprises for which persons with developmental disabilities are the non‐share‐capital partners. This study examines the use of social return on investment (SROI) as a means of determining the value of program impacts related to quality‐of‐life changes for enterprise partners and their families. The process of conducting this SROI analysis is described and analyzed in terms of its utility in employment services for persons with developmental disabilities.