Suchergebnisse

AbstractAccountability, Performance Reporting, Comprehensive Audit:
An Integrated Perspective, by Guy LeClerc, W. David Moynagh,
Jean‐Pierre Boisclair, and Hugh R. Hanson. Ottawa:
CCAF‐FCVI (Canadian Comprehensive Auditing Foundation‐
Fondation Canadienne pour la Verification Integral),
1996. 373 pp., $85.00 (Canadian, plus shipping) cloth.
Managing for Accountability: Preserving the Public Trust in
Public and Nonprofit Organizations, by Kevin P. Kearns. San
Francisco: Jossey‐Bass, 1996. 255 pp., $27.95 cloth.

Organizational governance has become a popular and important topic in the nonprofit sector literature. This review focuses on the governance of non-membership, paid-staff nonprofit organizations (also called nonprofit agencies), which are characterized by a hierarchical structure, where the board has the ultimate power and the responsibility to ensure that governance functions are carried out. Such agency boards are usually self-perpetuating, unlike the situation in voluntary membership associations, where the members usually elect the board. We contribute to the literature on the governance of nonprofit organizations in three major ways. First, we discuss research themes identified by previous review articles, analyze empirical and conceptual contributions from the recent nonprofit organization governance literature, and identify a number of governance challenges for nonprofit organizations. Second, we present a wide array of theoretical perspectives from different disciplines that may be useful when studying the governance of nonprofit organizations. From a practical viewpoint this is important, as it may assist researchers in the theoretical framing of their papers and help them in the formulation of theory-based hypotheses. Third, we integrate a number of theoretical perspectives by using a paradox perspective. We focus on four important contemporary governance challenges in nonprofit organizations: (1) stakeholder accountability, (2) environmental dependence, (3) volunteer reliability, and (4) board group dynamics. By using a multi-theoretical approach to analyze the ambiguities, paradoxes, and dilemmas associated with these governance challenges, we provide more general theory-based frameworks for the governance of nonprofit organizations than currently available in the literature.

Innovation as the driving force behind the economic growth of high‐income countries has almost exclusively been researched for the private enterprise sector. Nonproft organizations as a growing sector also have to be assessed for their contribution. They are first grouped by their different outputs (proximity to public versus private good provision). Next, for each output group fields of activities are identified, which exhibit differences in management regimes and incentive structure. This leads to hypotheses (and some empirical evidence) on innovative behavior and on barriers to innovation. The result: Their potential for contributing is far from being fully used.

AbstractExecutive leadership is a critical component in the success of nonprofit organizations. An upcoming period of leadership transition is anticipated as substantial numbers of baby boomers, now at the peak of their careers, reach retirement age. With nonprofit organizations growing in both size and number, an impending leadership deficit is a concern. To help prepare for these important transition events, this study focuses on planning for executive succession. A survey exploring details of succession planning was undertaken of executive directors of 501(c)(3) charitable nonprofits and CEOs of 501(c)(4) cooperative organizations—the more business‐oriented user‐owned and controlled nonprofit organizations prominent in agricultural, utility, and finance sectors. We found that planning and preparation do not match the level of interest and concern for executive succession. Although the replacement of long‐serving leaders is acknowledged as difficult, few proactive steps are undertaken.

The tax benefit, bankruptcy value, and pecking‐order theories of corporate capital structure are discussed in context of nonprofit organizations. A bivariate probit model shows that coefficients differ between models meaning mortgages and tax‐exempt bonds are not equivalent forms of debt. Organizations with proportionally more program revenues, contributions, total assets, total revenues, and executive compensation are more likely to have a mortgage. Nonprofits that rely on special event fund‐raising or contributions have a lower probability of using bond financing. The use of debt is also influenced by the nature of the organization's mission as measured through the NTEE classification.

AbstractCooperation among voluntary organizations is examined from the perspective of an Israeli project in which local voluntary organizations formed a joint forum. An analysis of questionnaires filled in by members of nine such bodies ("roundtables") shows that cooperation among voluntary organizations may be functional in nature and not necessarily based on common goals. The degree of independence of the organizations did not affect their cooperation, but it influenced the way they looked on the "convenor" (external change agent), who played an important role in the process of interorganizational cooperation. The authors show that competition and cooperation are not mutually exclusive among voluntary organizations.