非营利组织影响测量和协作

IF 2.1 Q2 BUSINESS, FINANCE Pacific Accounting Review Pub Date : 2021-07-08 DOI:10.1108/PAR-09-2020-0158
Cherrie Yang
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引用次数: 1

摘要

目的新冠肺炎大流行迫使非营利组织(NFP)在组织边界之外寻找集体影响。在这种前所未有的动荡局势中,理解和阐明合作努力的有效性和影响的必要性至关重要。本文的目的是探索非营利影响测量和合作之间的潜在联系。设计/方法论/方法本文回顾了NFP影响测量和合作文献的关键方面,并讨论了这两个概念之间的潜在联系。NFP合作是指涉及NFP与其他NFP和/或企业和政府的合作安排。发现基于文献综述,本文认为,NFP在参与合作时必须认识到影响测量的重要性,以及NFP影响测量与合作之间的相辅相成关系,以产生集体影响。原创/价值关于NFP影响测量和合作关系的研究很少,但由于新冠肺炎危机,这是迫切需要的。本文及时回顾了NFP影响测量和合作的现有知识库,并试图在这两个概念之间建立有意义的联系。该论文对实践也有重大影响,因为它回应了新西兰国家金融政策部门加强合作的呼吁,并将引起国家金融政策领导人、管理者、资助者和政策制定者的兴趣。
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Nonprofit impact measurement and collaboration
Purpose The COVID-19 pandemic has forced not-for-profit organizations (NFPs) to look outside their organizational boundaries for collective impact. In this unprecedented and turbulent situation, the need to understand and articulate the effectiveness and impact of collaborative efforts is paramount. The purpose of this paper is to explore the potential nexus between nonprofit impact measurement and collaboration. Design/methodology/approach This paper reviews key aspects of the NFP impact measurement and collaboration literature and discusses the potential nexus between these two concepts. NFP collaboration refers to the collaborative arrangements that involve NFPs with other NFPs and/or businesses and government. Findings Based on a literature review, this paper argues that NFPs must acknowledge the significance of impact measurement when engaging in collaborative efforts and the mutually reinforcing relationships between the NFP impact measurement and collaboration to make a collective impact. Originality/value Research on the nexus of NFP impact measurement and collaboration is scant, but it is urgently needed due to the COVID-19 crisis. This paper is timely to review the extant knowledge base of NFP impact measurement and collaboration and attempts to draw meaningful connections between the two concepts. The paper also has significant implications for practice as it responds to the calls for more collaboration in the New Zealand NFP sector and will be of interest to NFP leaders, managers, funders and policymakers.
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来源期刊
Pacific Accounting Review
Pacific Accounting Review BUSINESS, FINANCE-
CiteScore
3.80
自引率
9.50%
发文量
36
期刊介绍: Pacific Accounting Review is a quarterly journal publishing original research papers and book reviews. The journal is supported by all New Zealand Universities and has the backing of academics from many universities in the Pacific region. The journal publishes papers from both empirical and theoretical forms of research into current developments in accounting and finance and provides insight into how present practice is shaped and formed. Specific areas include but are not limited to: - Emerging Markets and Economies - Political/Social contexts - Financial Reporting - Auditing and Governance - Management Accounting.
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