This meta-analysis examines the state of research on the relationship between entrepreneurial orientation (EO) and performance in nonprofit organizations (NPOs). The evidence on this relationship in the business context is already well consolidated. Nonprofit research also elaborated review publications on EO. However, existing knowledge lacks an examination of the EO–performance relationship in NPOs. This study includes 25 publications in the correlation-based meta-analysis and finds that various performance goals are positively affected. Nonetheless, the results reveal several inconsistencies regarding conceptual and methodological approaches. A critical reflection on the complexity and differentiation of both constructs, problems of bias, and the causal character of the relationship addresses these issues.
本荟萃分析探讨了非营利组织（NPO）中创业导向（EO）与绩效之间关系的研究现状。在商业背景下，有关这种关系的证据已经得到了很好的巩固。非营利组织研究也发表了关于创业导向的评论文章。然而，现有的知识缺乏对非营利组织中 EO 与绩效关系的研究。本研究在基于相关性的元分析中纳入了 25 篇出版物，发现各种绩效目标都受到了积极影响。尽管如此，研究结果显示了概念和方法上的一些不一致。对这两个概念的复杂性和差异化、偏差问题以及关系的因果性质进行了批判性思考，以解决这些问题。
{"title":"Entrepreneurial orientation and performance in nonprofit organizations: A meta-analysis","authors":"Dorothea Maria Stock, Markus Gmür, Philipp Erpf","doi":"10.1002/nml.21606","DOIUrl":"https://doi.org/10.1002/nml.21606","url":null,"abstract":"This meta-analysis examines the state of research on the relationship between entrepreneurial orientation (EO) and performance in nonprofit organizations (NPOs). The evidence on this relationship in the business context is already well consolidated. Nonprofit research also elaborated review publications on EO. However, existing knowledge lacks an examination of the EO–performance relationship in NPOs. This study includes 25 publications in the correlation-based meta-analysis and finds that various performance goals are positively affected. Nonetheless, the results reveal several inconsistencies regarding conceptual and methodological approaches. A critical reflection on the complexity and differentiation of both constructs, problems of bias, and the causal character of the relationship addresses these issues.","PeriodicalId":501445,"journal":{"name":"Nonprofit Management and Leadership","volume":"32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139498699","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}
Emerging research on followership has overwhelmingly been focused on for-profit organizations. This research investigates four British congregations from different Christian denominations to explore how differing contexts shape the understanding of followership in nonprofit organizations. Using implicit followership theory, we analyze the value sets deriving from theological-ideological, institutional, and local contexts and explore informants' perceptions of ideal followership attributes. By conducting 26 semi-structured interviews with three different types of actors, we found that church members found themselves in a dialectic relationship between institutional norms and local settings, which shape the way followership is perceived. In terms of follower attributes, we identified faith-related and ethical as well as relational attributes to be prevalent. With this research, we advance current understandings of how effective leader-follower relationships in nonprofit organizations can be formed highlighting the importance of differing contexts for perceiving the role of followers.
{"title":"Followership in British Christian churches: A comparative study","authors":"Krystin Zigan, YingFei G. Héliot, Alan Le Grys","doi":"10.1002/nml.21611","DOIUrl":"https://doi.org/10.1002/nml.21611","url":null,"abstract":"Emerging research on followership has overwhelmingly been focused on for-profit organizations. This research investigates four British congregations from different Christian denominations to explore how differing contexts shape the understanding of followership in nonprofit organizations. Using implicit followership theory, we analyze the value sets deriving from theological-ideological, institutional, and local contexts and explore informants' perceptions of ideal followership attributes. By conducting 26 semi-structured interviews with three different types of actors, we found that church members found themselves in a dialectic relationship between institutional norms and local settings, which shape the way followership is perceived. In terms of follower attributes, we identified faith-related and ethical as well as relational attributes to be prevalent. With this research, we advance current understandings of how effective leader-follower relationships in nonprofit organizations can be formed highlighting the importance of differing contexts for perceiving the role of followers.","PeriodicalId":501445,"journal":{"name":"Nonprofit Management and Leadership","volume":"94 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139498651","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}
Hyunseok Hwang, Megan LePere-Schloop, Wenpei You, Laurie E. Paarlberg
To what extent do organizations conform to external pressures within a highly institutionalized federated system? Drawing on the theory of middle-status conformity, and distinguishing between ascribed and achieved status, we examine variation in linguistic conformity across the United Way (UW) system. Using a unique set of data collected from multiple sources, we analyzed the effect of both ascribed status (age) and achieved status (fundraising performance) on local UW conformity to the community impact language of the United Way Worldwide (UWW). We found a curvilinear relationship between linguistic conformity and achieved status but not ascribed status. Local UWs with achieved middle status based on fundraising performance were more likely to conform to the UWW's community impact language than low and high-status local UWs. The presence of a state UW association moderated the relationship between achieved status and linguistic conformity. This study contributes a novel conceptualization and operationalization of organizational conformity, refines the theory of middle-status conformity by distinguishing two types of status in the context of a highly institutionalized federated system, and examines moderating conditions of middle-status conformity.
{"title":"The antecedents of conformity in an institutionalized federated system: The case of local united ways","authors":"Hyunseok Hwang, Megan LePere-Schloop, Wenpei You, Laurie E. Paarlberg","doi":"10.1002/nml.21607","DOIUrl":"https://doi.org/10.1002/nml.21607","url":null,"abstract":"To what extent do organizations conform to external pressures within a highly institutionalized federated system? Drawing on the theory of middle-status conformity, and distinguishing between ascribed and achieved status, we examine variation in linguistic conformity across the United Way (UW) system. Using a unique set of data collected from multiple sources, we analyzed the effect of both ascribed status (age) and achieved status (fundraising performance) on local UW conformity to the community impact language of the United Way Worldwide (UWW). We found a curvilinear relationship between linguistic conformity and achieved status but not ascribed status. Local UWs with achieved middle status based on fundraising performance were more likely to conform to the UWW's community impact language than low and high-status local UWs. The presence of a state UW association moderated the relationship between achieved status and linguistic conformity. This study contributes a novel conceptualization and operationalization of organizational conformity, refines the theory of middle-status conformity by distinguishing two types of status in the context of a highly institutionalized federated system, and examines moderating conditions of middle-status conformity.","PeriodicalId":501445,"journal":{"name":"Nonprofit Management and Leadership","volume":"75 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139374254","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}
Marie-E. Godefroid, Ralf Plattfaut, Björn Niehaves
Despite substantial innovations in Information and Communication Technologies (ICT) that could benefit non-governmental organizations (NGOs), NGOs are not using ICT yet to their full potential – especially compared to the ICT use in the private sector. Such behavior appears counterintuitive as one would expect NGOs to use every available resource to further their important mission. However, reservations appear to remain even though several case studies demonstrated the value ICT can generate for NGOs. Through a series of 20 interviews with NGOs of various sizes and backgrounds, we examined the use of ICT along the NGO value chain (program design, fundraising, fund management, and program delivery). We find a distinct prioritization of ICT support along the value chain. Based on these findings, we identify six sector-specific reasons for NGOs not to use ICT for certain activities. With these, we add to known reasons in the literature and offer important avenues for further research.
{"title":"Identifying key barriers to nonprofit organizations' adoption of technology innovations","authors":"Marie-E. Godefroid, Ralf Plattfaut, Björn Niehaves","doi":"10.1002/nml.21609","DOIUrl":"https://doi.org/10.1002/nml.21609","url":null,"abstract":"Despite substantial innovations in Information and Communication Technologies (ICT) that could benefit non-governmental organizations (NGOs), NGOs are not using ICT yet to their full potential – especially compared to the ICT use in the private sector. Such behavior appears counterintuitive as one would expect NGOs to use every available resource to further their important mission. However, reservations appear to remain even though several case studies demonstrated the value ICT can generate for NGOs. Through a series of 20 interviews with NGOs of various sizes and backgrounds, we examined the use of ICT along the NGO value chain (program design, fundraising, fund management, and program delivery). We find a distinct prioritization of ICT support along the value chain. Based on these findings, we identify six sector-specific reasons for NGOs not to use ICT for certain activities. With these, we add to known reasons in the literature and offer important avenues for further research.","PeriodicalId":501445,"journal":{"name":"Nonprofit Management and Leadership","volume":"77 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139064694","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}
This study explores the effect of government fiscal stimulus on nonprofit performance during the COVID-19 pandemic. More specifically, it investigates whether access to the Paycheck Protection Program (PPP) increased the ability of nonprofit organizations operating in the crisis context conditions to continue supplying funds for payroll and maintain effective delivery of services and programs after the initial revenue shock. The study findings are derived from the analysis of survey data collected from 160 Wisconsin nonprofit organizations in July and August 2020 linked to publicly available Internal Revenue Service tax filings. Regression analysis reveals a strong positive connection between the PPP loans and the nonprofit capacity to continue funding payroll and providing services within the next months of the pandemic. The empirical results suggest that the government stimulus policies offering direct economic assistance can indeed contribute to the continuity of nonprofit services and payroll in times of fiscal uncertainty, albeit the policy may not yield equally significant results across all types of organizations. This study increases the understanding of nonprofit performance during an extended revenue crisis, offering answers to policymakers, researchers, and practitioners interested in learning more about the efficacy of federal stimulus funding in enabling private organizations to mitigate the financial consequences of the COVID-19 crisis.
{"title":"Tracing the effect of the paycheck protection program on nonprofit capacity to sustain payroll and services during COVID-19","authors":"Erica Ceka, Lora Warner","doi":"10.1002/nml.21608","DOIUrl":"https://doi.org/10.1002/nml.21608","url":null,"abstract":"This study explores the effect of government fiscal stimulus on nonprofit performance during the COVID-19 pandemic. More specifically, it investigates whether access to the Paycheck Protection Program (PPP) increased the ability of nonprofit organizations operating in the crisis context conditions to continue supplying funds for payroll and maintain effective delivery of services and programs after the initial revenue shock. The study findings are derived from the analysis of survey data collected from 160 Wisconsin nonprofit organizations in July and August 2020 linked to publicly available Internal Revenue Service tax filings. Regression analysis reveals a strong positive connection between the PPP loans and the nonprofit capacity to continue funding payroll and providing services within the next months of the pandemic. The empirical results suggest that the government stimulus policies offering direct economic assistance can indeed contribute to the continuity of nonprofit services and payroll in times of fiscal uncertainty, albeit the policy may not yield equally significant results across all types of organizations. This study increases the understanding of nonprofit performance during an extended revenue crisis, offering answers to policymakers, researchers, and practitioners interested in learning more about the efficacy of federal stimulus funding in enabling private organizations to mitigate the financial consequences of the COVID-19 crisis.","PeriodicalId":501445,"journal":{"name":"Nonprofit Management and Leadership","volume":"65 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139053366","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}
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.
{"title":"The effect of corporate–nonprofit partnerships on intention to donate and volunteer: It's the why not the what","authors":"Rong Wang, Michelle Shumate","doi":"10.1002/nml.21604","DOIUrl":"https://doi.org/10.1002/nml.21604","url":null,"abstract":"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 (<i>N</i> = 966) examined how partnership explanations and evaluation were related to the two outcomes. Study 2 (<i>N</i> = 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.","PeriodicalId":501445,"journal":{"name":"Nonprofit Management and Leadership","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138546670","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}
Philanthropic foundations are credited with being sources of social innovation. Yet, most scholarship focuses on foundations funding innovations rather than adopting innovative philanthropic practices. Program-related investments (PRIs) serve as lenses to understand how philanthropic innovations are adopted, implemented, and diffused. Scholars describe PRIs as innovations broadening grantmaking practices, but foundations today do not widely use PRIs despite their increased use in the 1980s and 2000s. I propose a theoretical model integrating foundation behavior literature with social transition theory, linking the diffusion of philanthropic innovations to specific configurations of micro-, meso-, and macro-factors. Drawing on archival research, the study analyzes the Ford Foundation's PRI Office and the Cooperative Assistance Fund between 1968 and 1988. It shows that individual foundations acted upon the favorable environment for PRIs created by a broader agreement that social responsibility was to be shared across sectors. Long-lasting norms about not mixing investments and philanthropy slowed the broad diffusion of PRIs in the foundation sector, which as an organizational field lagged the innovativeness of individual foundations. By focusing on how foundations adopt and implement innovative philanthropic strategies, the study moves beyond the practice of measuring philanthropic impact through grantees' performance rather than through philanthropic strategies.
{"title":"Philanthropic innovations: A historical analysis of Foundations' adoption, implementation, and diffusion of program-related investment (PRI) strategies","authors":"Peter C. Weber","doi":"10.1002/nml.21603","DOIUrl":"https://doi.org/10.1002/nml.21603","url":null,"abstract":"Philanthropic foundations are credited with being sources of social innovation. Yet, most scholarship focuses on foundations funding innovations rather than adopting innovative philanthropic practices. Program-related investments (PRIs) serve as lenses to understand how philanthropic innovations are adopted, implemented, and diffused. Scholars describe PRIs as innovations broadening grantmaking practices, but foundations today do not widely use PRIs despite their increased use in the 1980s and 2000s. I propose a theoretical model integrating foundation behavior literature with social transition theory, linking the diffusion of philanthropic innovations to specific configurations of micro-, meso-, and macro-factors. Drawing on archival research, the study analyzes the Ford Foundation's PRI Office and the Cooperative Assistance Fund between 1968 and 1988. It shows that individual foundations acted upon the favorable environment for PRIs created by a broader agreement that social responsibility was to be shared across sectors. Long-lasting norms about not mixing investments and philanthropy slowed the broad diffusion of PRIs in the foundation sector, which as an organizational field lagged the innovativeness of individual foundations. By focusing on how foundations adopt and implement innovative philanthropic strategies, the study moves beyond the practice of measuring philanthropic impact through grantees' performance rather than through philanthropic strategies.","PeriodicalId":501445,"journal":{"name":"Nonprofit Management and Leadership","volume":"54 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138535507","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}
The increasing participation of nongovernmental organizations (NGOs) in addressing developmental issues has resulted in a surge of NGOs globally and, consequently, intensified the competition among them for donations. NGOs, a type of nonprofit organization (NPO), have a distinctive characteristic: promoting a particular cause, which often pertains to social and political issues in an international context. The enhanced brand equity of NGOs can result in increased donor attraction, leading to a rise in both their amount of donations and donor loyalty. Conceptualizations of NGO brand equity, however, are scarce. This study thus critically reviews the current literature on NPO brand equity and proposes some guidelines for future, distinctive donor-based brand equity models for NGOs. Our results also have important managerial implications for NGOs, highlighting relevant aspects in the brand equity building process that suggest future lines of research.
{"title":"Exploring the dimensions of NGO donor-based brand equity: A literature review","authors":"Maria Jesus Rios Romero, Carmen Abril","doi":"10.1002/nml.21601","DOIUrl":"https://doi.org/10.1002/nml.21601","url":null,"abstract":"The increasing participation of nongovernmental organizations (NGOs) in addressing developmental issues has resulted in a surge of NGOs globally and, consequently, intensified the competition among them for donations. NGOs, a type of nonprofit organization (NPO), have a distinctive characteristic: promoting a particular cause, which often pertains to social and political issues in an international context. The enhanced brand equity of NGOs can result in increased donor attraction, leading to a rise in both their amount of donations and donor loyalty. Conceptualizations of NGO brand equity, however, are scarce. This study thus critically reviews the current literature on NPO brand equity and proposes some guidelines for future, distinctive donor-based brand equity models for NGOs. Our results also have important managerial implications for NGOs, highlighting relevant aspects in the brand equity building process that suggest future lines of research.","PeriodicalId":501445,"journal":{"name":"Nonprofit Management and Leadership","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138546469","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}
Many nonprofit emergency service organizations rely heavily on volunteers. With the recent decline in volunteer numbers and the associated economic cost, it is important for nonprofit organizations to develop strategies aimed at improving volunteer retention. To this end, we applied job demands-resources theory to examine how volunteer demands and resources explain volunteers' well-being (i.e., exhaustion and engagement) and consequently, retention and mental health (i.e., depressive symptoms). Specifically, we hypothesized that: (1) exhaustion mediates the positive relationship between demands and depressive symptoms, and the negative relationship between demands and retention; (2) engagement mediates the positive relationship between resources and retention; (3) resources buffer the positive relationship between demands and exhaustion; and (4) demands boost the positive relationship between resources and engagement. Volunteer firefighters (N = 126) were asked to complete a self-report questionnaire twice over a 1-year period. Results showed that increases in engagement mediated the positive relationship between resources and retention over time. Contrary to expectations, volunteer resources boosted the positive relationship between volunteer demands and increases in exhaustion. Namely, demands related positively with exhaustion particularly when resources were high (instead of low). Collectively, the study results have important theoretical implications since they suggest that demands do not always have long-term, unfavorable consequences for volunteer firefighters. In contrast, resources enhance volunteer engagement and consequently, promote retention in the long run. Therefore, it is important for volunteer organizations to provide relevant resources to their members to keep them engaged and enhance their willingness to remain in the force.
{"title":"A longitudinal investigation of job demands-resources theory in volunteer firefighters working for the nonprofit sector","authors":"Jasmine Huynh, Despoina Xanthopoulou, Tim Windsor","doi":"10.1002/nml.21602","DOIUrl":"https://doi.org/10.1002/nml.21602","url":null,"abstract":"Many nonprofit emergency service organizations rely heavily on volunteers. With the recent decline in volunteer numbers and the associated economic cost, it is important for nonprofit organizations to develop strategies aimed at improving volunteer retention. To this end, we applied job demands-resources theory to examine how volunteer demands and resources explain volunteers' well-being (i.e., exhaustion and engagement) and consequently, retention and mental health (i.e., depressive symptoms). Specifically, we hypothesized that: (1) exhaustion mediates the positive relationship between demands and depressive symptoms, and the negative relationship between demands and retention; (2) engagement mediates the positive relationship between resources and retention; (3) resources buffer the positive relationship between demands and exhaustion; and (4) demands boost the positive relationship between resources and engagement. Volunteer firefighters (<i>N</i> = 126) were asked to complete a self-report questionnaire twice over a 1-year period. Results showed that increases in engagement mediated the positive relationship between resources and retention over time. Contrary to expectations, volunteer resources boosted the positive relationship between volunteer demands and increases in exhaustion. Namely, demands related positively with exhaustion particularly when resources were high (instead of low). Collectively, the study results have important theoretical implications since they suggest that demands do not always have long-term, unfavorable consequences for volunteer firefighters. In contrast, resources enhance volunteer engagement and consequently, promote retention in the long run. Therefore, it is important for volunteer organizations to provide relevant resources to their members to keep them engaged and enhance their willingness to remain in the force.","PeriodicalId":501445,"journal":{"name":"Nonprofit Management and Leadership","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138535499","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}
Katie E. Misener, Lisa A. Kihl, Pamela Wicker, Graham Cuskelly
This study examines the prevalence of fraud occurrences in community sport organizations (CSOs) and compares the organizational characteristics of CSOs that have and have not experienced fraud. The empirical analysis relies on online survey data gathered in Canada, the United States, Australia, and Germany (n = 1256). Respondents were asked if organizational fraud had occurred in their CSO in the last ten years. In the full sample, 12.2% of organizations had experienced some type of fraud. The results showed occurrences of fraud were significantly higher among organizations that support the local community, have a high annual budget, possess grant income, and perform large and complex financial transactions and among those who lacked policies for handling assets and cash. In contrast, occurrences of fraud were significantly lower in organizations with a relatively small annual budget, a plan for the education and professional development of board members, and at least two individuals handling cash or checks. The analyses of geographic subsamples not only partially echoes the results for the full sample, but also shows further significant differences. The findings reveal that fraud occurrence across subsamples does not follow a clear pattern, demonstrating that prevention measures should be tailored based on geographic and organizational context.
{"title":"Sounding the alarm: Occurrences of fraud in nonprofit community sport organizations","authors":"Katie E. Misener, Lisa A. Kihl, Pamela Wicker, Graham Cuskelly","doi":"10.1002/nml.21597","DOIUrl":"https://doi.org/10.1002/nml.21597","url":null,"abstract":"This study examines the prevalence of fraud occurrences in community sport organizations (CSOs) and compares the organizational characteristics of CSOs that have and have not experienced fraud. The empirical analysis relies on online survey data gathered in Canada, the United States, Australia, and Germany (<i>n</i> = 1256). Respondents were asked if organizational fraud had occurred in their CSO in the last ten years. In the full sample, 12.2% of organizations had experienced some type of fraud. The results showed occurrences of fraud were significantly higher among organizations that support the local community, have a high annual budget, possess grant income, and perform large and complex financial transactions and among those who lacked policies for handling assets and cash. In contrast, occurrences of fraud were significantly lower in organizations with a relatively small annual budget, a plan for the education and professional development of board members, and at least two individuals handling cash or checks. The analyses of geographic subsamples not only partially echoes the results for the full sample, but also shows further significant differences. The findings reveal that fraud occurrence across subsamples does not follow a clear pattern, demonstrating that prevention measures should be tailored based on geographic and organizational context.","PeriodicalId":501445,"journal":{"name":"Nonprofit Management and Leadership","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138535502","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}
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