Covid-19时期的非营利组织治理:组织是否应该在危机中改变其实践和战略?

IF 2.4 Q2 BUSINESS, FINANCE Journal of Accounting and Organizational Change Pub Date : 2023-09-20 DOI:10.1108/jaoc-10-2022-0151
Guillaume Plaisance
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引用次数: 0

摘要

面对危机,非营利组织(NPOs)关注的是其财务可行性,但还有其他运营方面需要考虑(例如活动或志愿者参与)。本研究旨在探讨非营利组织在危机时期的治理变革是否在更广泛的意义上提高了组织的生存能力。设计/方法/方法通过社区参与的研究,研究了治理变化与组织可行性之间的联系。本研究基于对10,926个法国非营利组织的调查和社会取向的概念框架。研究结果表明,如果受益者和成员仍然是战略目标的核心,如果志愿服务的内容保持稳定,在危机中改变治理可以保护组织的生存能力。因此,本研究呼吁对内部利益相关者治理变化的风险进行更好的研究,无论是在学者层面还是在组织内部。研究结果扩展了最近关于治理变革的研究,并强调了危机时期社会取向的相关性。本研究有助于反驳经常对治理提出的批评(特别是在法国),并强调了在非营利组织中维持董事会的重要性。它邀请非营利组织在任何时候都做出保护其价值观、使命和受益者的决定。独创性/价值本研究侧重于与利益相关者理论相关的社会取向,以及可行性的非财务方面。
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Nonprofit governance in times of Covid-19: should organizations change their practices and strategy in the middle of a crisis?
Purpose In the face of crises, nonprofit organizations (NPOs) have focused on their financial viability but there are other operational aspects to consider (e.g. activity or volunteer involvement). This study aims to investigate whether governance changes made by NPOs in times of crisis have enhanced organizational viability in a broader sense. Design/methodology/approach Through community-engaged research, the link between governance changes and organizational viability is examined. This study is based on a survey of 10,926 French NPOs and the conceptual framework of societal orientation. Findings They show that changing governance in the midst of a crisis can protect organizational viability, if the beneficiaries and members remain the core of the strategic target and if the content of volunteering remains stable. Research limitations/implications This study, therefore, calls for a better study of the risks of governance changes for internal stakeholders, both at the level of scholars and within the organizations themselves. The results extend recent works on governance change and highlight the relevance of societal orientation in times of crisis. Practical implications This study helps to counter the criticisms regularly made about governance (particularly in France) and highlights the importance of maintaining the board of directors in NPOs. It invites NPOs to make decisions that protect their values, mission and beneficiaries at all times. Originality/value This study focuses on societal orientation in relation to stakeholder theory, as well as the nonfinancial aspects of viability.
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来源期刊
CiteScore
4.80
自引率
15.80%
发文量
30
期刊介绍: The main objective of the journal is to provide a platform for researchers and practitioners from multiple disciplines to disseminate information on organizational and accounting systems change. To achieve this, the journal will be directed at mapping out contemporary changes in the new global business environment. It will seek to explain the new techniques, processes, and philosophies associated with the rise of strategy-oriented accounting and information systems.
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