The research applied multi-criteria decision-making analysis to donor decisions regarding the choice of a particular charity in order to identify which donor attitudes are significant in the giving decision. Factors affecting the appeal of major charities in Health and Disability were compared. The giving decision has not been widely researched overseas and particularly in New Zealand there is a need to do this in order to better manage Not-for-profit marketing resources. 24 factors associated with giving decisions were identified and quantified giving rise to a fully-specified giving model and potentially direct benefits to charitable organizations. The research has made a contribution to our understanding of donor choice determinants and giving models.

In home support is now being provided to not only people with disabilities but also to those who are ageing or have a psychological impairment. It is preferred by both government and support recipients as a viable alternative to the more costly and disruptive institutional support. This study looks at the various parties that are involved in managing the boundaries when providing support in unconventional workplaces; workplaces that are also homes; homes that are controlled and managed by the person receiving the support, not the person supervising the worker. The distance the home is from the organisation, the place from which the employee is supervised becomes a physical boundary. Boundaries are also psychological; a home is a space that forms a safe refuge from the world, a home is comforting and secure; a space that contains precious possessions. The workers are working within someone's intimate space. This creates difficulties for both the workers and their supervisors. The study takes a psychodynamic approach. What is happening at an unconscious level influences the behaviour of the various parties and can change and distort the desired outcomes for the client. The material for the study was gathered from interviews, Murray's Thematic Apperception Techniques (TAT) (Teglasi 2001) style exercises and drawings from eight clients, five coordinators and five support workers. Two workplaces were observed and seven case studies collected. A survey of 389 support workers was conducted and analysed. The results highlight the preoccupation of organisations and through them service coordinators, with controlling risk in the workplace. This puts them at odds with clients who feel they have control over their own homes. Both clients and coordinators vigorously defend what they see as their territory. The coordinators are left feeling envious of the support workers who have a close relationship with their clients, a relationship about which, they as former support workers have personal knowledge. The support worker's role is to support. They are only able to do this by defending and smothering their own emotional responses through a veil of niceness. They are unable to express many of their own feelings, which might not only be regarded as shameful but also condemned by their employer. Most staff, both support workers and coordinators lack the skills to manage and understand their own emotional responses. Although there is no easy answer to the dilemma raised within this context. I hope by identifying what is happening organisations might be able to at least understand the origins of individual carers', clients' and coordinators' behaviours and take steps to provide a safe container in which these feelings can be explored and discussed. The in-home care industry has difficulty in recruiting and retaining staff. Organisations therefore need to invest in supporting staff who work in these situations.

The research applied multi-criteria decision-making analysis to donor decisions regarding the choice of a particular charity in order to identify which donor attitudes are significant in the giving decision. Factors affecting the appeal of major charities in Health and Disability were compared. The giving decision has not been widely researched overseas and particularly in New Zealand there is a need to do this in order to better manage Not-for-profit marketing resources. 24 factors associated with giving decisions were identified and quantified giving rise to a fully-specified giving model and potentially direct benefits to charitable organizations. The research has made a contribution to our understanding of donor choice determinants and giving models.

Higher education in the United States has a long history. Until the mid-1970's, higher education was primarily a not-for-profit industry. The rise of for-profit educational institutions (FPEIs) in the United States has created competition for traditional not-for-profit educational institutions (NFPEIs). As the growth of FPEIs continues, educational organizations are adopting businesslike approaches and quality measures to retain students. Measuring student satisfaction is one method for determining service quality, and can provide valuable insight into the students' expectations and perceived service quality. The recent introduction of an FPEI's audio production program in the Central Texas region has created competition for an already established NFPEI. In an attempt to find out whether expectation, satisfaction, or service gap differences exist between the programs, student satisfaction feedback was solicited from audio production enrollees at both institutions via the Noel-Levitz® Student Satisfaction InventoryTM. The instrument was used as a comparative tool at the program level and included 10 additional audio-production items. To aid in understanding how the local programs compare to one another, results were compared between the programs as opposed to using the national institutional-level benchmarks provided by Noel-Levitz®. Results indicate similar expectations in terms of priorities, but students at the FPEI have higher expectation levels overall. The satisfaction priorities had similarities as well, but students at the FPEI reported lower satisfaction in general. Finally, service gap measures indicated greater service gaps at the FPEI than at the NFPEI.

Esta pesquisa teve como objetivo compreender, explicar e descrever como é formado e demonstrado o resultado das instituições sem fins lucrativos que utilizam a exploração de atividades comerciais e/ou prestação de serviços como forma de obtenção de recursos, adotando-se, como referencial teórico, as principais características do terceiro setor e o desenvolvimento atual da contabilidade em relação à formação e divulgação de resultados. Adotou-se uma abordagem empírico-analítica com a condução de um Estudo de Caso da Fundação Carlos Alberto Vanzolini, instituição sem fins lucrativos e de direito privado, cujo objetivo de constituição pode ser descrito como: contribuir para o desenvolvimento, melhoria e divulgação de conhecimentos científicos e tecnológicos inerentes à engenharia de produção e à administração industrial. Problemas decorrentes do processo de industrialização e urbanização e da dificuldade do Estado em atender várias demandas da sociedade, em decorrência da crise das últimas décadas, têm feito com que as entidades do terceiro setor, inclusive as fundações, sejam impulsionadas a ocupar esse espaço, buscando uma solução para a redução das desigualdades econômicas e sociais por meio da ação isolada ou em parceria com o Estado e empresas. Todavia, o processo de desenvolvimento de tais entidades depende da superação de desafios referentes à legitimidade, eficiência, colaboração, sustentabilidade e transparência. Um dos aspectos ligados ao desafio da sustentabilidade diz respeito à escassez de recursos para reposição dos ativos consumidos na prestação de serviços à sociedade. Para contornar o problema, várias instituições sem fins lucrativos têm buscado fontes alternativas de recursos, destacando-se, entre elas, as receitas próprias oriundas das atividades comerciais e/ou de prestação de serviços. Portanto, deveriam ser apurados os resultados da atividade geradora de recursos e da atividade-fim, sendo que o custo de oportunidade do superávit apurado na primeira corresponderia à totalidade ou parte das despesas na segunda. Contudo, a contabilidade ainda não se encontra em um estágio de evolução no qual seja possível mensurar o resultado da atividade-fim, em sentido amplo, apurando os custos/despesas e benefícios diretos e indiretos (externalidades), adotando uma abordagem restrita em que se reconhecem apenas os valores usados para repor os ativos consumidos nas atividades sociais. Dados obtidos a partir dos questionários e entrevistas realizadas junto a Diretores, Conselheiros, Gerentes e outros colaboradores da Fundação Vanzolini demonstraram que as percepções em relação à formação do resultado da entidade encontram-se divididas, ou seja, alguns entrevistados enxergam o resultado como decorrente das receitas percebidas subtraídas as despesas, dando ênfase ao lucro, como ocorre nas empresas, enquanto outro grupo encontra-se preocupado em demonstrar os resultados da atividade-fim da instituição. A legislação vigente prevê o uso da Demonstração de Resultados do Exercício, originalmente estruturada para atender às instituições com fins lucrativos, e que não é adequada para refletir a realidade físico-operacional das instituições sem fins lucrativos, conseqüentemente, dificultando o processo de transparência e prestação de contas à sociedade. Como proposta para minimização do problema, sugeriu-se a utilização da Demonstração do Valor Adicionado adaptada para atender às especificidades do terceiro setor. Recomenda-se o aprofundamento do estudo do tema em outras instituições sem fins lucrativos com o intuito de testar e aprimorar o modelo de apuração e divulgação do resultado proposto e também contribuir para o desenvolvimento de modelos de mensuração do resultado da atividade-fim com foco na sociedade. / This dissertation aimed at understanding, explaining and describing how nonprofit institutions which live on commercial activities and/or service rendering as a way of generating income, build and disclose this income. The theoretical framework used in order to do so encompasses the main characteristics of the third sector and the current development of accounting in relation to the building and the disclosure of results. The empiric analytical approach was used and a Case Study of Fundação Carlos Alberto Vanzolini was carried out. This nonprofit, private institution seeks the enhancement, improvement and disclosure of scientific and technological knowledge inherent to production engineering and industrial management. Problems arising out of both the industrialization and urbanization process, and the difficulty of the State in answering the demands of the society due to the crisis of the last decades, have pushed third sector entities, including the foundations, into taking up this gap, searching for a solution to reduce economic and social unevenness through either isolated actions or partnerships with the State or other enterprises. However, the process of development of such entities depends on surmounting challenges connected with legitimacy, efficiency, collaboration, sustainability and openness. One of the aspects associated with the challenge of sustainability refers to the lack of resources to replace assets used in the rendering of services to the society. In order to try to get around the problem, many nonprofit institutions have searched for alternative supply sources, being commercial activities and/or service rendering one of the significant ways. Thus, the results of both resource generating activity and end-activity should be calculated, bearing that the cost of opportunity of the surplus found in the former would correspond to the whole or part of the expenses in the latter. However, accounting has not yet reached an evolutionary stage in which it is possible to measure the results of the end-activity in a broad sense, reaching costs/expenses and direct and indirect benefits (externalities), adopting a restricted approach in which only the values used to replace assets consumed in social activities are regarded. Data originated from questionnaires and interviews with Directors, Counselors, Managers and other collaborators with Fundação Vanzolini show that the understanding in relation to the building of the proceeds of entities are not shared by all, that is to say: some interviewees see the results as arising out of income, being the expenses subtracted, and being emphasis given to profit, as done in ordinary enterprises; others are concerned with disclosing the end-activity of the institution. The current legislation establishes the use of the Statement of Income originally structured to meet the needs of institutions which work for profit, this way turning not only the openness but also the process of accounting to the society into something complicated. The suggestion made as a means to reduce the issue, is the use of the Statement of Value Added, adapted to meet the particularities of the third sector. The recommendation is further study on the subject in other nonprofit organizations, so as to test and improve the model of accounting and disclosure of the proposed proceeds, besides contributing to the development of models of measuring the proceeds resulting from end-activities with the focus on the society.

Unethical behavior includes all decisions and actions counterproductive to an organization's mission and can cause irrevocable damage to the organization's professional reputation. The Securities and Exchange Commission reported 807 ethical violations in 2015. This study was underpinned by the ethical leadership theory, which emphasizes leadership decision making based on fair and just practices, for all involved parties. The purpose of this qualitative multiple-case study was to explore the ethical decision-making best practices that not-for-profit accounting managers in the Washington, DC, metropolitan area needed to strengthen the ethical decision-making process in their organizations. Data were collected through semistructured interviews from 5 participants who were accounting leaders of not-for-profit organizations. The analysis of data involved coding techniques, while member checking ensured confirmability of participant responses. Three themes emerged from the analysis of data as the most effective in fostering an ethical climate within the organizations, notably: the importance of leveraging internal controls, staff education on ethical decision making, and the role of leadership in fostering ethical leadership. The findings from this study may contribute to social change by providing leaders with strategies to reduce the occurrence of fraud within organizations. The beneficiaries of this research may include not-for-profit leaders, accounting professionals, and business practitioners. The goals of these individuals are to aid companies in furthering their missions and ensure organizations remain operational and utilize ethical decision making.

The purpose of this dissertation was to explore Board decision making in non-profit sport organizations operating in a multi-level governance system. Four major research objectives were addressed: (1) the way non-profit sport organization Boards make decisions, (2) the types and impacts of non-profit sport organization Boards' internal factors on their decision making, (3) the types and impacts of non-profit sport organization Boards' external factors on their decision making, and (4) the similarities and differences in non-profit sport organization Boards' decision making within and between levels of a federated sport model. Strategic decision-making theory is applied alongside internal (i.e., organization size; organization age; Board structure; Board size; leader-member exchanges; professionalization; socio-demographic indicators; motivation; and skills, expertise, and experience) and external factors (i.e., legal requirements, institutional pressures, inter-organizational relationships, market conditions, collaboration, stakeholders, and federated sport model) - originating from the Integrated Board Performance Model and relevant sport governance literature - to comprise the dissertation's theoretical framework. A multiple case study methodology was used featuring six non-profit sport organizations Boards (two national and four provincial/territorial) operating in the Canadian sport system. Data were collected longitudinally through three methods: non-participant overt observations, semi-structured interviews, and documents. Data were thematically analyzed via NVivo12, and SPSS was used for descriptive statistics and comparisons of the observed Board decisions (i.e., t-tests, ANOVA). Board decision making in non-profit sport organizations was identified as information and engagement based, which incorporated multiple sources of internal and external information, involved five members, and occurred over two meetings with some informal interactions (e.g., email discussions between Board members). Five internal factors impacted Board decision making: Board composition, Board size, Chair-Chief Executive Officer relationship, Board meeting practices and environment, and technology. The first four had a positive impact, while the latter resulted in both a positive and negative impact on Board decision making. Two external factors had a negative impact on Board decision making: the sport system structure and market conditions. Seven statistically significant differences were identified in Board decision making at the provincial/territorial level (none for national non-profit sport organizations) and 21 between levels (i.e., national versus provincial/territorial) of the federated sport model. More similarities than differences were found when comparing Board decision making within (i.e., two non-profit sport organizations at the national level, four non-profit sport organizations at the provincial/territorial level) and between (i.e., national versus provincial/territorial non-profit sport organizations) levels of a federated sport model, notably related to duration and interactions. However, differences were attributed to sources of delays, the process to acquire information, and the types of information sources used. Overall, non-profit sport organizations Boards' decision making in a federated sport model is characterized with complexities arising from internal and external factors, thereby having a positive or negative impact on duration, delays, interactions, process to acquire information, and types of information sources used to make decisions. These notions are illustrated in the developed Non-Profit Sport Organization Board Decision Making Model, which address the dissertation's overall purpose. Altogether, this dissertation offers theoretical and practical contributions. Notably, it demonstrated strategic decision-making theory's temporal and contextual boundary to investigate the chosen phenomenon at the group level (i.e., Boards) of non-profit sport organizations in a federated sport model. Further, the conceptual rigour of the applied theory is developed as novel variables (e.g., technology) to measure sub-constructs (e.g., impediments) identified in this dissertation should be incorporated to better understand decision making. Results also contribute to the broader sport governance literature as the approach undertaken in this dissertation supports the value and need for multi-method, in situ, and longitudinal research designs to better understand process-based phenomena (e.g., Board decision making). Practically, this dissertation's results develop strategies and recommendations for Boards of non-profit sport organizations. Specifically, Boards should understand virtual meetings are convenient, cost-friendly, and allow decisions to be made even when restrictions are imposed during a health crisis (e.g., travel, social). However, delays and challenges in engagement are found during virtual meetings. To engage members during decision making, Chairs have an important role to ensure a diverse set of perspectives are gathered from individual members, thereby making a better informed decision. Formalizing decision making with purposefully developed documents (e.g., Board papers) and an action registry is also vital for Boards to be transparent and accountable in their decisions made.

No description available.

No description available.

Yes / The study extends customer-led co-creation research to the related staff-led value co-creation domain. In particular, the purpose of the study is to investigate the role of staff engagement as a facilitator of staff-led value co-creation. Design/methodology/approach: A new conceptual framework develops a model of staff-led value-creation, using three types of staff-led co-creation. A quantitative approach is used. Survey collection yielded a sample of 1165 employees in an Australian not-for-profit context across nineteen organizations. AMOS SEM (Structural Equation Modelling) analyzes the data. Findings: A major finding is the nexus between staff engagement and staff-led value co-creation. The nexus applies for three types of staff-led co-creation and three staff categories. Different explanatory mechanisms apply to each type of staff-led value co-creation. Research Limitations/implications: The not-for-profit context may not generalize to the for-profit sector, but future research could clarify this matter. Practical implications: The results can inform organizations wishing to create greater service contributions through greater staff participation, which can include a staff-initiating (staff-led) role. Different value co-creation targets require different corporate triggers, reflecting the different explanatory mechanisms of each co-creation type. Social Implications: The not-for-profit context provides major social implications. Originality/value: The emphasis on staff-led value co-creation augments the customer-led co-creation literature. Additionally, exploring the (staff) engagement to (staff) value co-creation nexus is a novel contribution.