Resources are a key to innovative actions -not only, but also- in nonprofit organizations (NPOs). With the societal obligation of NPOs to create innovative and effective approaches in responding to a variety of concerns such as poverty, human rights, social services, environmental protection etc. this study examines the resource foundations that make NPOs innovative. NPOs are known to show a considerable degree of pioneer work and innovativeness in responding to societal concerns (Salamon et al., 2004). To have NPOs maintain their innovative behavior it is of the utmost interest to identify those requirements and needs that support their specific functions. Organizational slack is suggested to be a very influential factor in determining the innovative behavior of NPOs. Organizational slack are these resources in or available to the organization that are in excess of the minimum necessary to produce a given level of organizational output (Geiger & Cashen, 2002). Innovation is the outcome of a creative process involving different actors which results in a qualitatively new means-end combination that is new to the market or the firm (Gemünden & Salomo, 2004). The question whether or not organizational slack fosters innovation, has not been answered unambiguously so far, since researchers deliver convincing arguments for both standpoints. Against this backdrop, the study seeks to explain the relationship between organizational slack and innovation in nonprofit organizations. More precisely it is of interest to find out how these two concepts are related, positively, negatively, or inversely U-shaped. A sample of 250 randomly selected Austrian NPOs is the data basis for the investigation and was generated in cooperation with Statistik Austria. Through questionnaires the data for the study was collected. To test the proposed hypotheses the data is analyzed through inferential statistics.

This study aimed to investigate the innovation practices and the factors contributing to innovativeness in Bah&ccedil / eSehir Science and Technology High School (BSTHS). The study was designed as a case study and different qualitative data collection techniques were used to collect the data. 17 participants of this study were chosen among administrators, science and mathematics teachers and 4 students. The study documented both managerial and academic innovations at the School. Besides, the factors contributing to innovativeness at BSTHS were documented. Research findings show that the BSTHS was successful in establishing a place within the Turkish Education System as a new and original education institution. The BSTHS administration is working on, based on an effective leadership, providing most suitable conditions for education and learning, and they are doing that with a participatory administration approach. Beyond that, they constructed an effective network with the support of the Bah&ccedil / eSehir University towards the development of the school in line with its targets. According to the research findings, foremost aspects that make the BSTHS innovative and original are a new curriculum, an individual-based education system, application of new technologies in education and learning processes and the establishment of the institution as a self-learning organization. It is argued that different factors (e.g., leadership, participative management, social interaction, knowledge share) are combined with quality inputs (e.g., students, staff, technology, physical infrastructure) have contributed to the creation of a culture of innovation. Hence, it is concluded that extensive physical or financial resources are not enough to accomplish innovativeness. Besides, a culture of innovation needs to be cultivated in order to accomplish innovation.

Le modalità secondo cui iniziative imprenditoriali ad elevato impatto sociale possono amplificare il valore sociale creato mediante la propria attività costituisce uno dei temi più rilevanti per quelle imprese che intendono affrontare piaghe sociali ampiamente diffuse quali la povertà, l'accesso all'educazione e la salute. L'elaborato intende contribuire alla letteratura sull'imprenditorialità sociale discutendo le strategie, i modelli organizzativi e le competenze richieste per massimizzare l'ampiezza dell'impatto e aumentare le probabilità di successo. Tali temi sono discussi in tre articoli. Il primo, intitolato “Scaling social entrepreneurial impact: an open innovation perspective” presenta un modello teorico che mette in relazione tre differenti strategie di amplificazione dell'impatto sociale con le probabilità da parte dell'organizzazione di soddisfare le proprie attese in termini di valore creato atteso e di valore potenziale rivelato. Il modello suggerisce una relazione significativa tra l'adozione di confini organizzativi "aperti" e l'attitudine a rivelare nuovo valore potenziale. Inoltre, il grado di affinità tra i contesti in cui l'innovazione sociale è replicata modera tale relazione. Il secondo articolo, intitolato “Ba creation and Ba expansion in academic-practitioner partnerships in the social entrepreneurship field", fa riferimento all' "organizational knowledge creation theory" e propone, tramite un caso di studio longitudinale, un modello che illustra gli antecedenti della creazione e la successiva espansione del "Ba" nel contesto di una partnership tra un ateneo universitario e un'impresa sociale suggerendo in che modo gli attori coinvolti nel processo di creazione della conoscenza possano modificare i propri ruoli per produrre un impatto sociale superiore. Il terzo articolo, intitolato “Scaling Social Impact: A Replication and Extension of SCALERS” contribuisce alla letteratura replicando il primo test del modello SCALERS in un nuovo contesto internazionale (Italia) e sviluppandolo ulteriormente includendo alcune contingenze specifiche quali variabili moderatrici del modello. / Scaling social impact is among the most relevant challenges that social enterprises face in addressing global issues like poverty, access to education and health. The dissertation aims at contributing to social entrepreneurship literature by dealing with quests about how and why specific strategies and organizational models may improve the likelihood and the magnitude of the impact exerted by social organizations and which capabilities are most needed for impact to be scaled. Those issues are discussed along three essays. The first article entitled “Scaling social entrepreneurial impact: an open innovation perspective” presents a theoretical model connecting three strategies for spreading social innovation to organization’s confidence on achieving expected social impact and revealing new potential value. The model predicts that a strong relationship exists between the adoption of an open organizational structure and the attitude to reveal potential social value. Indeed, context similarity moderates this relation. The second article entitled “Ba creation and Ba expansion in academic-practitioner partnerships in the social entrepreneurship field” - by building on organizational knowledge creation theory - advances a model predicting the antecedents of ba creation and ba expansion within the framework of university – field organization partnerships, this way contributing to the social entrepreneurship field and suggesting how participants in ba creation and expansion may extend their roles in the knowledge creation process to achieve greater impact. The third article entitled “Scaling Social Impact: A Replication and Extension of SCALERS” contributes to the emerging scholarship on scaling of social impact by replicating initial results of the SCALERS model in an international context (i.e., Italy) and including some situational contingencies as moderating variables of the model.

This research investigates organisational capabilities and cultures of both partners as potential explanatory factors of co-operative R&D projects outcomes. Contributions to theory are (1) a justification for the existence of organisational capabilities and 'world views', (2) a parsimonious typology of 'world views' and (3) a method to measure organisational capabilities. The survey covers 514 projects in the electronics industry, in Germany, France, the United Kingdom and Finland. It obtains 120 full answers, each of which coupling responses from a matched pair of project managers having co-operated on the same R&D project. The survey refers to the organisation's capabilities, to those of the partner, to its 'world view', and to project outcomes. None of the traditional explanatory factors (geographic distance, difference in nationality, size or legal status, strategic compatibility) has any significant influence on any of the outcomes being studied (save one). The explanatory factors introduced by the research (organisational capabilities and 'world views') have a significant influence on almost all outcomes being considered of the co-operative R&D projects: attainment of concrete results, compliance with budget and schedule, creation and transfer of knowledge, learning (modification of capabilities). Cultural diversity, 'absorptive capacity', and teaching effects, selective according to the capability in question, are evidenced. Commonalities between partners are shown to be more important than distance. These results validate empirically organisational capabilities and 'world views' as descriptors of inter-organisational capabilities, and their operationalisation.

Co-creation is a new approach to the development of videogames, films, television, music and other creative services. It is a manifestation of open innovation paradigm where the firm collaborates with customers in new service development (NSD) activities. Firm can either co-create with individual customers, or with customer communities. Customers may substantially contribute to ideation, design, production, testing, marketing or distribution of a new or existing service. Customer networks, because of their intrinsic and extrinsic motivations, contribute to the development of services. They have a potential to innovate, as their ideas come from the outside of the organization and reflect their need-related knowledge. Via co-creation a firm can also learn about unarticulated or future customer needs, and what kind of service features they would pay the most for. Co-creation has also benefits for marketing. By inviting customers to participate in their activities, firms can capitalize on positive word of mouth and increased value ascribed to their services. They can also engage in new models of raising finance, i.e. crowdfunding. We studied thirteen videogames firms in North America and in Western Europe. Our goal was to gain insight into their NSD activities when customers were also involved. We observed those studios’ co-creation practices, tracked their communications with customers, and spoke to employees in all levels and functions of those firms. We also participated in various related events. We identified three ideal types of co-creation practice: structured, semi-structured, and loose, and ordered the firms into three cases according to these types. We investigate the main factors that determine co-creation’s practice in firms, as well as firms’ ability co-create. This includes a firm’s propensity for and style of co-creation. We identify four relevant co-creation competences which, together with funding arrangements and organizational culture, influence co-creation. We find that co-creation can occur via formal, as well as informal channels. Informal co-creation takes place on the level of individual interactions between employees and customers (and is linked to hidden innovation), while formal relies on the strategic use of contests, volunteer programs, as well as other legally-regulated exchanges. Firms can use co-creation in NSD to source ideas from the customers, as well as to enhance their marketing by redefining customer relationship. Still, co-creation also has a profound transformative effect on the organization itself. We identify the sites within a firm that are affected by co-creation. Those sites go beyond just the content of the service, and include functions of the firm that normally are hidden from customers (back-end and service design functions). The new service development is also affected. Similarly, the way that firm interacts with its customers is transformed, too.

Das Controlling übernimmt in Unternehmen die Aufgabe, die langfristige Existenz des Unternehmens zu sichern und kurzfristig die Ziele der Gewinnerzielung und der Liquiditätssicherung zu erreichen. In Zeiten der zunehmenden Bedeutung von Nachhaltigkeit tritt neben die ökonomische die ökologische und soziale Nachhaltigkeit im Sinne der sogenannten Triple Bottom Line. Daher widmet sich unsere internationale Studie explizit der Beziehung von Unternehmenssteuerung und Umweltmanagement in Bezug auf Nachhaltigkeit. Der vorliegende Auswertungsbericht fasst erste deskriptive Ergebnisse dieser Studie, bei der die 2.500 größten Unternehmen in Deutschland im Jahr 2015 befragt wurden, zusammen.:Abbildungsverzeichnis Tabellenverzeichnis Abkürzungsverzeichnis 1 Einleitung 1.1 Zielsetzung 1.2 Aufbau und Auswertungsmethodik 2 Grundkonzepte des Controllings und des Umweltmanagements 2.1 Konzeption des Controllings 2.1.1 Levers of Control von Simons (1995) 2.1.2 Objects of Control von Merchant und Van der Stede (2012) 2.2 Konzeption des Umweltmanagements 2.2.1 Ökologieorientiertes Controlling 2.2.2 Instrumente des ökologieorientierten Rechnungswesens 2.3 Zielgrößen der Unternehmenssteuerung und des Umweltmanagements 2.3.1 Unternehmenserfolg 2.3.2 Innovationsleistung 2.4 Einflussfaktoren der Unternehmenssteuerung und des Umweltmanagements 2.4.1 Strategietypen 2.4.2 Umfeldunsicherheiten 2.4.3 Länderkultur 2.4.4 Unternehmenskultur 2.4.5 Stakeholder 3 Datenerhebung 3.1 Charakterisierung der Grundgesamtheit 3.2 Ablauf der Datenerhebung 3.3 Zusammenfassung des Fragebogenrücklaufs 4 Empirische Ergebnisse zur Unternehmenssteuerung 4.1 Wettbewerbsstrategie 4.2 Integration von Unternehmenssteuerung und Umweltmanagement 4.3 Trends im Controlling und im Umweltmanagement 4.4 Leistungsmessung und Kontrolle 4.5 Steuerung von Maßnahmen und Aktivitäten 4.6 Mitarbeiterführung 4.7 Werte und Normen 4.8 Administrative Innovationen 4.9 Organisationale Innovationen in Arbeits- und Ablaufprozessen 4.10 Produkt- und Prozessinnovationen 4.11 Veränderungen im Unternehmensumfeld 4.12 Unternehmenskultur 4.13 Unternehmenserfolg 4.14 Effektivität der strategischen Planung 5 Empirische Ergebnisse zum Umweltmanagement 5.1 Umweltmanagementsystem und Berichterstattung 5.2 Bedeutung von Stakeholdern 5.3 Umweltmanagement 5.4 Werte und Normen 5.5 Umweltinformationssystem 5.6 Umweltbezogene Entscheidungsfindungsprozesse 5.7 Öko-Controlling 5.8 Analyse von Materialflüssen 5.9 Umweltleistung 5.10 Nutzung von Umweltkennzahlen 5.11 Mitarbeiterführung 5.12 Steuerung von umweltbezogenen Leistungszielen 5.13 Leistungsmessung und Kontrolle 5.14 Bedeutung von Umweltaspekten für Lieferanten 5.15 Lieferantenbeziehungen 5.16 Hemmnisse für eine ökologieorientierte Wertschöpfungskette 6 Management Summary Literaturverzeichnis

Das Controlling übernimmt in Unternehmen die Aufgabe, die langfristige Existenz des Unternehmens zu sichern und kurzfristig die Ziele der Gewinnerzielung und der Liquiditätssicherung zu erreichen. In Zeiten der zunehmenden Bedeutung von Nachhaltigkeit tritt neben die ökonomische die ökologische und soziale Nachhaltigkeit im Sinne der sogenannten Triple Bottom Line. Daher widmet sich unsere internationale Studie explizit der Beziehung von Unternehmenssteuerung und Umweltmanagement in Bezug auf Nachhaltigkeit. Der vorliegende Auswertungsbericht fasst erste deskriptive Ergebnisse dieser Studie, bei der die 2.500 größten Unternehmen in Deutschland im Jahr 2015 befragt wurden, zusammen.:Abbildungsverzeichnis Tabellenverzeichnis Abkürzungsverzeichnis 1 Einleitung 1.1 Zielsetzung 1.2 Aufbau und Auswertungsmethodik 2 Grundkonzepte des Controllings und des Umweltmanagements 2.1 Konzeption des Controllings 2.1.1 Levers of Control von Simons (1995) 2.1.2 Objects of Control von Merchant und Van der Stede (2012) 2.2 Konzeption des Umweltmanagements 2.2.1 Ökologieorientiertes Controlling 2.2.2 Instrumente des ökologieorientierten Rechnungswesens 2.3 Zielgrößen der Unternehmenssteuerung und des Umweltmanagements 2.3.1 Unternehmenserfolg 2.3.2 Innovationsleistung 2.4 Einflussfaktoren der Unternehmenssteuerung und des Umweltmanagements 2.4.1 Strategietypen 2.4.2 Umfeldunsicherheiten 2.4.3 Länderkultur 2.4.4 Unternehmenskultur 2.4.5 Stakeholder 3 Datenerhebung 3.1 Charakterisierung der Grundgesamtheit 3.2 Ablauf der Datenerhebung 3.3 Zusammenfassung des Fragebogenrücklaufs 4 Empirische Ergebnisse zur Unternehmenssteuerung 4.1 Wettbewerbsstrategie 4.2 Integration von Unternehmenssteuerung und Umweltmanagement 4.3 Trends im Controlling und im Umweltmanagement 4.4 Leistungsmessung und Kontrolle 4.5 Steuerung von Maßnahmen und Aktivitäten 4.6 Mitarbeiterführung 4.7 Werte und Normen 4.8 Administrative Innovationen 4.9 Organisationale Innovationen in Arbeits- und Ablaufprozessen 4.10 Produkt- und Prozessinnovationen 4.11 Veränderungen im Unternehmensumfeld 4.12 Unternehmenskultur 4.13 Unternehmenserfolg 4.14 Effektivität der strategischen Planung 5 Empirische Ergebnisse zum Umweltmanagement 5.1 Umweltmanagementsystem und Berichterstattung 5.2 Bedeutung von Stakeholdern 5.3 Umweltmanagement 5.4 Werte und Normen 5.5 Umweltinformationssystem 5.6 Umweltbezogene Entscheidungsfindungsprozesse 5.7 Öko-Controlling 5.8 Analyse von Materialflüssen 5.9 Umweltleistung 5.10 Nutzung von Umweltkennzahlen 5.11 Mitarbeiterführung 5.12 Steuerung von umweltbezogenen Leistungszielen 5.13 Leistungsmessung und Kontrolle 5.14 Bedeutung von Umweltaspekten für Lieferanten 5.15 Lieferantenbeziehungen 5.16 Hemmnisse für eine ökologieorientierte Wertschöpfungskette 6 Management Summary Literaturverzeichnis

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