Directors in not-for-profit organizations are not only monitors who ensure that financial reports are free from misreporting but also often act as fundraisers. This paper examines the intensity of directors’ monitoring when management misallocates expenses to solicit donations; especially whether the directors’ oversight is influenced by the organization’s expense disclosure transparency and the donors’ evaluation focus. The results from two experiments indicate that directors play a monitoring role to not allow management’s expense misallocation. Further, the enhanced transparency of expense disclosures increases directors’ tendency not to endorse management’s expense misallocation. However, the donors’ adoption of a balanced evaluation process (i.e., considering both financial and nonfinancial performance metrics) reduces directors’ monitoring compared to the donors’ adoption of an expense-focused evaluation process (i.e., focusing solely on financial metrics). This effect of the donors’ adoption of a balanced evaluation process occurs when directors anticipate donors will not donate to the not-for-profit organization, but not when directors anticipate donors will donate. This paper contributes to a richer understanding of directors’ role in not-for-profit organizations’ expense misallocations. Implications for nonprofit governance are discussed. / Thesis (Ph.D, Management) -- Queen's University, 2011-08-29 14:29:22.41

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.

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.

Sociala medier har blivit en stor del av människors vardag och ger därmed en stor möjlighet för organisationer och företag att nå ut till fler människor. Trots att organisationer har haft några år på sig att hitta strategier anpassade till just sociala medier så är det fortfarande många som ser det som ytterligare en kanal till att endast informera och marknadsföra istället för att använda det till att skapa relationer med publiken. Den här uppsatsen har därför som syfte att undersöka hur Friends, som är en icke-vinstdrivande organisation, kommunicerar på Facebook för att bygga och vårda relationer med deras publik. En relation mellan organisation och publik grundas ur ett gemensamt intresse för varandra och ett ömsesidigt engagemang. Studien utgår från teorier kring sociala medier, engagemang, dialog och relationsskapande kommunikation för att skapa en större förståelse för hur en icke-vinstdrivande organisation använder Facebook som en relationsskapande kommunikationskanal. De metoder som använts i studien är en kvantitativ innehållsanalys för att få en övergripande bild över innehållet på Friends Facebook-sida och på vilket sätt det engagerar publiken och en kvalitativ innehållsanalys för att djupare analysera hur Friends kommunicerar för att skapa relation och engagera publiken och hur de hanterar dialogen i kommentarsfältet. Med hjälp av metoderna har Friends Facebook-sida studerats i form av inlägg, kommentarer till inlägg, gillningar, delningar och bemötandet av kommentarer. Resultatet av analysen visar att Friends till viss del använder Facebook för att nå ut med information kring organisationen och dess syfte, men att de även till stor del anänder Facebook för att engagera publiken på olika sätt. Detta görs genom att bland annat uppmana publiken att själva gå ut och bidra till ett bättre samhälle och genom underhållande och glädjande budskap som är kopplade till organisationens värderingar. Friends använder sig av många relationsskapande element i inläggen som att tacka och uppmärksamma publiken, personliga tilltal och omtal samt värdeladdade ord. De bemöter också olika typer av kommentarer på ett sätt som är anpassat till kommentaren vilket gör att de efterliknar en riktigt dialog. I de flesta svar använder Friends ett personligt bemötande och en personlig signatur som underlättar för fortsatt dialog. / Social media has become a big part of people's daily lives and therefore provides a great opportunity for organizations and businesses to reach out to more people. Although organizations have had a few years to find strategies adapted to social media, there are still many who see it as another channel to merely informing and market instead of using it to create relationships with the audience. This essay aims therefore to examine how Friends, who is a non-profit organization, communicate on Facebook to build and nurture relationships with their audiences. A relationship between the organization and the audience are based on a shared interest in each other and a mutual commitment. The study is based on theories of social media, engagement, dialogue and relationship-building communications to create a greater understanding of how a not-for-profit organisation use Facebook as a relationship-building communications channel. The methods used in the study is a quantitative content analysis to get an overall picture of the content of Friends Facebook page and the way it engages the audience and a qualitative content analysis to deeper analyze how Friends communicates to create relationship and engage their audience and how they handle the dialogue in the comment field. With the help of the methods, Friends Facebook page where studied in the form of posts, comments to posts, likes, shares, and answers to comments. The results of the analysis show that Friends partly are using Facebook to reach out with information about the organization and its purpose, but also use Facebook to engage the audiences in different ways. This is done by, among other things, encourage the audience to go out and contribute to a better society themselves and through entertaining and gratifying message that is linked to the organization's values. Friends uses many relationship-building elements in posts like giving thanks and recognize the audience, personal addressing and emotionally charged words. They also treat different kinds of comments in a way that is tailored to the commentary, which means that they mimic a real dialogue. In many of the comments Friends uses a personal approach and a personal signature that facilitates continued dialogue.

Plannings systems which can be considered as modules of an Enterprise Resource Planning system play a vital role in different types of organizations. The effects of the planning systems towards the Management Control Systems and organizational performance are less investigated in the context of not-for-profit/service providing organizations. This study sheds light on the effects of the planning systems on informal management controls and non-financial organizational performance by investigating the Swedish university sector through a case study performed at the Royal Institute of technology where the data were gathered using semi-structured interviews from different administrators using the planning systems. The study presents the effects of ten planning systems towards personnel controls, cultural controls and planning & decision making controls. It further examines how the planning systems affect the personnel development, workplace relationships, employee satisfaction and other type of organizational performance measures. In this endeavour, the results of this study shows how the personnel controls affects the personnel development, cultural controls affects the workplace relationships and planning & decision making controls affects the employee satisfaction, all in the light of different planning systems. Furthermore, it was also found out how different planning systems affect different organizational performance measures, namely, quality and efficiency of processes, quality of staff, employee health & safety, gender equality, premises and infrastructure, student attractiveness, quality assurance, research & education and external professional relationships. Finally this study generalizes the results found through investigating each planning system, which can be applied to the university sector/not-for-profit organizational sector in Sweden. / ME200X

Even when clean audit reports are issued for not-for-profit organizations (NFPOs), misuse of donor resources may continue for years without detection by financial statement users. Previous research has established creative accounting, haphazard reporting, and fraud among NFPOs. As a result, aid has been reduced and some projects have been suspended. With Uganda as the study area, the key research question was the following: What is the impact of financial reporting frameworks on the quality of financial reports in Uganda, controlling for class of external auditors? The purpose of this quantitative, causal-comparative study was to establish whether reporting frameworks used by NFPOs in Uganda affect the quality of financial reports. Survey data through a researcher-developed instrument were collected from a purposefully selected sample of 74 NFPOs. Data included financial reporting frameworks as the independent variable, quality of financial reports as the dependent variable, and class of external auditors as a covariate. The data were analyzed using analysis of covariance. Dhanani and Connolly's accountability theory was adopted as the central theory. Findings indicated that there were no significant associations between financial reporting frameworks and quality of financial reports. The highest quality score was 25.2% with a mean of 15.6%, indicating poor NFPO quality reporting in Uganda. These findings support creation of a financial reporting framework for NFPOs. Such a framework could boost donor funding, uniform reporting, and standardized guidelines for external auditors, as well as increased transparency and government confidence in NFPOs.

No description available.

This study aims to advance the understanding of Digital Opportunity Trust’s (DOT) value proposition by characterizing the ‘modus operandi’ and to develop a method to explore the impact of entrepreneurship in the developing (or under-developed) regions of the world undertaken by Digital Opportunity Trust. DOT is an initiative to help reduce poverty, and to achieve greater social and economic stability by empowering people with skills and knowledge by utilizing new technologies in their communities. Prior research suggests the adaptation of ‘Information and Communication Technology’(ICT) and technological advancement as a means of addressing 500 million people worldwide, those residing at the ‘bottom of the pyramid’ (Prahalad, 2005) for an effective social transformation. “Digital Opportunity Trust (DOT)” is one of the not-for-profit (NFP) / non-governmental organizations (NGO), which strives to accomplish this goal by blending ‘entrepreneurial’ education with ‘corporate social responsibility’ to foster new ventures that use digital communications technology. DOT is operating in eleven (11) countries for more than eight (8) years now, rendering it important to validate and evaluate the extent to which Information and Communication Technology ICT allows people in poor communities to exchange knowledge, and to compete with new enterprise. Personal interviews (Case Study Methodology) with DOT’s executives, staff, interns and contractors were arranged to gather insightful information and to characterize the value proposition. The aim is to gather estimates of achievement for each of the defining attributes (‘as things are’ to reflect present achievement and ‘as things could be’ to reflect how far the attribute might be ‘pushed’). While it must be the responsibility of DOT’s leaders to articulate formally its value proposition, evidence gathered in this case study points in possible directions. For example, DOT’s value proposition is based on a humanitarian goal and a win-win situation that benefits the people of underdeveloped regions as well as DOT itself. DOT does not merely advance monetary aid to the poor regions of the world; rather it creates a model of economical sustainability. It empowers people by imparting technical prowess and training to them. This not only keeps them abreast of the whole world, but also helps improve their quality of life. DOT provides technological initiatives and programs in developing areas, while adhering effectively to accountability structure. Multinational companies and not-for-profit organizations can gain useful and practical knowledge from DOT’s experience. DOT brings an edge to entrepreneurship by advocating productivity and skill, especially in technological fields. The poor man’s plight turns into a healthy, industrious skill. An emerging paradigm for creating shared value suggests that this is precisely the model worldwide corporations should invest in and apply in these ever-challenging economic times.

This study aims to advance the understanding of Digital Opportunity Trust’s (DOT) value proposition by characterizing the ‘modus operandi’ and to develop a method to explore the impact of entrepreneurship in the developing (or under-developed) regions of the world undertaken by Digital Opportunity Trust. DOT is an initiative to help reduce poverty, and to achieve greater social and economic stability by empowering people with skills and knowledge by utilizing new technologies in their communities. Prior research suggests the adaptation of ‘Information and Communication Technology’(ICT) and technological advancement as a means of addressing 500 million people worldwide, those residing at the ‘bottom of the pyramid’ (Prahalad, 2005) for an effective social transformation. “Digital Opportunity Trust (DOT)” is one of the not-for-profit (NFP) / non-governmental organizations (NGO), which strives to accomplish this goal by blending ‘entrepreneurial’ education with ‘corporate social responsibility’ to foster new ventures that use digital communications technology. DOT is operating in eleven (11) countries for more than eight (8) years now, rendering it important to validate and evaluate the extent to which Information and Communication Technology ICT allows people in poor communities to exchange knowledge, and to compete with new enterprise. Personal interviews (Case Study Methodology) with DOT’s executives, staff, interns and contractors were arranged to gather insightful information and to characterize the value proposition. The aim is to gather estimates of achievement for each of the defining attributes (‘as things are’ to reflect present achievement and ‘as things could be’ to reflect how far the attribute might be ‘pushed’). While it must be the responsibility of DOT’s leaders to articulate formally its value proposition, evidence gathered in this case study points in possible directions. For example, DOT’s value proposition is based on a humanitarian goal and a win-win situation that benefits the people of underdeveloped regions as well as DOT itself. DOT does not merely advance monetary aid to the poor regions of the world; rather it creates a model of economical sustainability. It empowers people by imparting technical prowess and training to them. This not only keeps them abreast of the whole world, but also helps improve their quality of life. DOT provides technological initiatives and programs in developing areas, while adhering effectively to accountability structure. Multinational companies and not-for-profit organizations can gain useful and practical knowledge from DOT’s experience. DOT brings an edge to entrepreneurship by advocating productivity and skill, especially in technological fields. The poor man’s plight turns into a healthy, industrious skill. An emerging paradigm for creating shared value suggests that this is precisely the model worldwide corporations should invest in and apply in these ever-challenging economic times.

Made available in DSpace on 2016-04-26T20:24:32Z (GMT). No. of bitstreams: 1 tese.pdf: 944709 bytes, checksum: 5d3aa5dc41f8a016383db72aa7c7bf78 (MD5) Previous issue date: 2005-03-07 / The work evidences the importance of the work conducted by the third sector to developing countries such as Brazil as the State has been scaling back its social services In this regard it reviews and defines those entities making up the third sector and analyzes some labor law instruments by relating them to not-for-profit organizations\' increased activities By studying topics such as persons with disabilities work conducted by minors, social cooperatives profit-sharing for employees of third sector organization voluntary and religious work this work demonstrates the importance of the third sector in labor laws and how such power can be used to enhance those activities performed by this sector, as well as social actions designed to include disadvantaged persons / O trabalho demonstra a importância social do terceiro setor para países em desenvolvimento como o Brasil diante da retração do Estado nos serviços sociais Nesse sentido analisa e define as entidades que integram o terceiro setor e analisa alguns instrumentos do direito do trabalho relacionando-os com a ampliação das atividades das entidades sem fins lucrativos Estudando temas como portador de deficiência trabalho do menor cooperativas cooperativas sociais participação dos empregados nos resultados das entidades do terceiro setor trabalho voluntário e religioso o trabalho demonstra a importancia do terceiro setor no direito do trabalho e como esse pode ser utilizado como forma de ampliação das atividades do terceiro setor e inclusão social das pessoas em desvantagem