Background and research issue: The financial result in a non-profit organization is of secondary importance when the organization is missing a purpose to make profit. Instead, the organization’s work to accomplish its mission is of greater importance for the stakeholders. The annual report is a significant document for the organization in strengthening the accountability to its stakeholders. Previous research in the non-profit field argues that the non-profit sector meets difficulties in being accountable to a range of stakeholders and in measuring the organizations performance in terms of output and outcome. Furthermore, previous literature in the non-profit field have focused on understanding the performance measurement practices of non-profits. Less explored is how non-profits use performance measures and if the measures give any essential value. Purpose: The purpose of the essay is to generate detailed knowledge about and compare how Swedish non-profit organizations report their performance in the annual report to strengthen the accountability to their stakeholders. Method: The study is based on a qualitative method. Through a multiple comparative case study, primary data were used based on semi-structured interviews with six non-profit organizations and secondary data based on the organizations’ annual reports. Empiricism: The empirical evidence shows that four performance perspectives were reported by the majority of the associations, which was as follows: input, output, capacity and inter-organizational networks. Result: The results of the study show that the majority of the organizations report the more traditional measures input and output in their annual report. There is therefore a clear connection between the performance measures that the organizations report and the accountability that the study has identified, a functional accountability. The results of the study also show that there is still a challenge in reporting performance regarding outcome and public value. Accordingly, the results highlight difficulties for non- profit associations to design tools to measure these two perspectives that are connected to a social accountability towards stakeholders. / Bakgrund och problemformulering: Ideella föreningar kanliksom vinstdrivande företag vara bokföringsskyldiga och omfattas av olika regelverk för hur den löpande bokföringen ska avslutas. Då dessa föreningar saknar ett vinstsyfte blir det finansiella resultatet mindre intressant. Ett resultat kopplat till hur föreningen verkar för sitt ändamål blir istället av vikt för organisationens intressenter. Genom att organisationer mäter och rapporterar om sin prestation legitimerar de sin verksamhet och stärker redovisningsansvaret gentemot sina intressenter. Tidigare forskare menar att den ideella sektorn möter svårigheter i att stärka redovisningsansvaret gentemot flera intressenter och i att mäta faktisk prestation i form av resultat och effekter. Prestationsmätning har dominerats av normativa argument för vad organisationer bör inkludera i sin mätning av prestation, vad för mått de ideella organisationerna faktiskt använder och huruvida måtten tillför någon nytta är mindre studerat. Syfte: Uppsatsens syfte är att generera detaljerad kunskap om och jämföra hur ideellaföreningar redovisar sin prestation i årsredovisningen för att stärka redovisningsansvaret till sina intressenter. Metod: Studienär baserad påen kvalitativ metod. Genom enkomparativflerfallsstudieanvändes dels primärdata i form av semistrukturerade intervjuer med sex ideella föreningar, och sekundärdata i form av föreningarnas årsredovisningar. Empiri: Studiens empiri visar på att fyra prestationsperspektiv redovisades av majoriteten av föreningarna, vilket var följande: insatser, verksamheten som skapats av insatserna organisationen fått, kapacitet samt nätverk. Resultat: Studiens resultat påvisar att majoriteten av organisationerna redovisar de mer traditionella måtten insatser och verksamheten som skapats av insatserna i sin årsredovisning.Det förekommer därför en tydlig koppling mellan prestationsmåtten som organisationerna redovisar och det redovisningsansvar som studien identifierat, funktionellt redovisningsansvar. Studiens resultat påvisar även att det kvarstår en utmaning i att redovisa prestation gällande resultatet av aktiviteterna samt åstadkommande av samhällsnytta. Därmed belyser resultatet svårigheter för ideella föreningar att utforma verktyg för att mäta dessa två perspektiv somär kopplade till ett socialt ansvar gentemot intressenterna.

Moralisk stress är ett fenomen som kan uppstå när det sker ett moraliskt dilemma på grund avatt organisatoriska ramförutsättningar kolliderar med yrkesutövarens personliga värderingar.Tidigare forskning visar att fenomenet påverkar socialarbetare negativt genom varierandesymtom. Däremot råder det en kunskapslucka gällande återfinnandet av fenomenet hosutövare av socialt arbete inom den ideella sektorn. Syftet med studien är att undersöka omoch i så fall i vilka avseenden utförare av socialt arbete inom den ideella sektorn erfararmoralisk stress, genom att jämföra fenomenets närvaro i både Sverige och Tanzania.Fenomenet har undersökts med hjälp av semistrukturerade intervjuer med tre olikafrivilligorganisationer i respektive land och har sedan analyserats med hjälp av tematiskanalys. Resultaten visar både likheter och skillnader vid förekomsten av moralisk stress. Bådaländer står inför organisatoriska hinder och riskfaktorer som orsakar moralisk stress sombegränsad beslutsrätt och personalbrist. Det framkommer också skillnader som kan förklarasutifrån den samhälleliga kontexten och dess förutsättningar som klientmotstånd och motståndfrån tillhörande community. En central skyddsfaktor för båda länderna är kollegialt stöd inomarbetsplatsen som både kan motverka och åtgärda upplevelsen av fenomenet. / Moral distress is a phenomenon that can occur when a moral dilemma presents itself becauseof a collision between institutional limitations and personal values. Research shows that thephenomenon has a negative effect on social workers through various symptoms. However,there is a gap within the knowledge of the occurrence of the phenomenon among practitionersof social work within the nonprofit sector. The aim of this study is to examine if and in whatway moral distress occurs among practitioners of social work in the nonprofit sector and tomake a comparison between two different cultures through examining the phenomenon inboth Sweden and Tanzania. To examine the phenomenon, semi structured interviews havebeen conducted with three different organizations in each country which have later on beenanalyzed thematically. The results show both differences and similarities regarding theoccurrence of moral distress. Both countries face institutional limitations and risk factorssuch as, limited right of decision and shortage of staff, that can cause moral distress. Beyondthis there are also differences that can be explained by the cultural context and its conditionssuch as resistance from the client and its community. A distinguished similarity in bothcountries is the available peer support within the organization that seems to both prevent andremedy the experience of the moral distress.

The aim of this study is to analyze the concept of antiracism and explore what characterizes the kind of antiracism that the empirical examples presented in this study represent. The empirical examples are instances of what I call antiracist actors. They are rooted in civil society, but also have strong connections with the government through government funding. The empirical data has been gathered through both qualitative and quantitative methods, mainly in the form of a survey and interviews. In order to explore the antiracist actors I have focused on three themes: (1) the shapes and forms of racism, (2) antiracism as a phenomenon, and (3) antiracism as a social arena. Through these themes I have gathered information about how the antiracist actors interpret their activities and the context in which they are working. On the subject of the shapes and forms of racism, I establish that racism is a concept that is hard to define. The antiracist actors lack a common language regarding racism, which affects the antiracist rhetoric. Regarding antiracism as a phenomenon, I conclude that the antiracist strategies mainly consist of three components: (1) knowledge is used as a strategic instrument internally to strengthen the volunteers, (2) knowledge is spread externally to increase awareness of racism, and (3) the antiracist actors deconstruct racist beliefs when opposing racist opinions. Finally, I research antiracism as a social arena and study civil society and theories about social movements in order to explore organizational aspects of the antiracist actors. Using Alberto Meluccis’ social movement theories, there is some evidence to support the thesis that the antiracist actors could be defined as part of an antiracist movement. However, overall there are stronger arguments to suggest the opposite, mainly since the antiracist actors are not in opposition to one or more adversaries. Instead they work with target groups, sometimes targeting the general public, sometimes specific groups like children in a certain school. The main conclusion from my study in this respect is that the antiracist actors are part of what I call association-driven antiracism. The associationdriven antiracism is characterized by non-violent methods and the antiracist actors do not focus on racist adversaries, instead they work with target groups trying to influence them in an antiracist way. The association-driven antiracism secures its continuity through networks, since many activities are project-based and only last for a limited period of time. Also, the antiracist actors are not representatives of particular political parties, instead they gather around the question at hand, antiracism. The antiracist actors within the association-driven antiracism are in close collaboration with the government and partly finance their activities with government funding. This collaboration can be explained as a positive steering process, the rulers (the government) and those who are ruled (the antiracist actors) agree on an antiracist ideology and work in the same direction.

<p><em>The aim of this study is to analyze the concept of antiracism and explore what characterizes the kind of antiracism that the empirical examples presented in this study represent.</em> The empirical examples are instances of what I call antiracist actors. They are rooted in civil society, but also have strong connections with the government through government funding. The empirical data has been gathered through both qualitative and quantitative methods, mainly in the form of a survey and interviews. In order to explore the antiracist actors I have focused on three themes: (1) the shapes and forms of racism, (2) antiracism as a phenomenon, and (3) antiracism as a social arena. Through these themes I have gathered information about how the antiracist actors interpret their activities and the context in which they are working.</p><p>On the subject of the shapes and forms of racism, I establish that racism is a concept that is hard to define. The antiracist actors lack a common language regarding racism, which affects the antiracist rhetoric. Regarding antiracism as a phenomenon, I conclude that the antiracist strategies mainly consist of three components: (1) <em>knowledge is used as a strategic instrument</em> internally to strengthen the volunteers, (2) <em>knowledge is spread</em> externally to increase awareness of racism, and (3) the antiracist actors <em>deconstruct racist beliefs</em> when opposing racist opinions. Finally, I research antiracism as a social arena and study civil society and theories about social movements in order to explore organizational aspects of the antiracist actors. Using Alberto Meluccis’ social movement theories, there is some evidence to support the thesis that the antiracist actors could be defined as part of an antiracist movement. However, overall there are stronger arguments to suggest the opposite, mainly since the antiracist actors are not in opposition to one or more adversaries. Instead they work with target groups, sometimes targeting the general public, sometimes specific groups like children in a certain school.</p><p>The main conclusion from my study in this respect is that the antiracist actors are part of what I call <em>association-driven antiracism</em>. The associationdriven antiracism is <em>characterized by non-violent methods</em> and the antiracist actors do not focus on racist adversaries, instead <em>they work with target groups</em> trying to influence them in an antiracist way. The association-driven antiracism secures its continuity through networks, since many activities are project-based and only last for a limited period of time. Also, the antiracist actors are not representatives <em>of particular political parties</em>, instead they <em>gather around the question at hand, antiracism</em>. The antiracist actors within the association-driven antiracism are in close collaboration with the government and partly finance their activities with government funding. This collaboration can be explained as a <em>positive steering process</em>, the rulers (the government) and those who are ruled (the antiracist actors) agree on an antiracist ideology and work in the same direction.</p>

Syftet med studien var att öka förståelsen om upplevelsen av rollen som volontär inom det sociala arbetet med ungdomar och unga vuxna, genom att beskriva rollen som volontär utifrån upplevelsen av att agera som en ”icke-professionell” hjälpare gentemot sin målgrupp, och att tolka resultaten i relation till tidigare forskning på området. Sex semi-strukturerade intervjuer har genomförts med volontärer från fyra ideella föreningar. Intervjusvaren har analyserats med tematisk analys. Resultat och analys har presenterats i form av sex centrala teman som kommer redogöras för nedan.  Temat drivkrafterna beskriver varför man blivit volontär. En central drivkraft är att ge till andra men volontärer beskriver också hur den offentliga sektorn inte kan ge tillräckligt eller rätt typ av stöd för att stötta de unga. I temat hur engagerad ska man vara? illustreras skillnader i hur volontärerna ser på föreningsengagemanget, där vissa volontärer lägger stort engagemang i den ideella förening de tillhör medan andra fokuserar på grunduppdraget som volontär. Detta kan leda till frustration och slutsatsen dras att det finns svårigheter att identifiera en gemensam identitet kring hur engagerad man ska vara som volontär. I temat stå för ställningstaganden beskrivs hur volontärerna anser att det ingår i deras roll att stå för vissa värderingar och ställningstaganden. Volontärer delar spontant de flesta av föreningens värderingar men det ges också uttryck för ambivalens. Temat frihet på gott och ont skildrar hur frihet och kravlöshet är återkommande teman när volontärerna beskriver sin roll. Det handlar om friare arbetsförhållanden, mindre byråkrati, men också en känsla av frihet i mötet med den unge, jämfört med yrkeslivet. I temat känslan av otillräcklighet framställes en av baksidorna med friheten: en önskan att hjälpa mer än vad man kan göra i rollen som volontär. Detta område kopplas ihop med temat friheten på gott och ont, där ett resonemang förs om att bristen på mandat i rollen som volontär bidrar till känslan av otillräcklighet. I temat stöd från olika håll beskrivs hur volontärerna får stöd att hantera svårigheter. Stödet kommer från andra volontärer, föreningen, anhöriga och volontärerna har också personliga strategier. Vissa volontärer vill inte använda föreningens begränsade resurser för sina egna behov av stöd i rollen, vilket anses ha en koppling till volontäridentiteten. / The purpose of the study was to increase understanding of the experience of the role as a volunteer in social work with young people and young adults, by describing the role as a volunteer based on the experience of being a “non-professional” helper towards the target group, and interpret the results in relation to previous research in the field. Six semi-structured interviews were conducted with volunteers from four non-profit organizations. The interviews have been analyzed with thematic analysis. Results and analyses have been presented in the form of six themes which are described below.  The theme driving forces describe the reasons why the respondents are active as volunteers. A central motivation is to give to others but there also an experience that the public sector cannot provide enough, or the right kind, of support to the youth. The theme how committed should one be? describes differences in the volunteers’ view on how active and involved a volunteer should be in the non-profit organization that they work for. Some volunteers place great commitment on the organization while others focus only on the volunteering task. This can lead to frustration and it is concluded that there are difficulties in identifying a common identity about how committed one should be as a volunteer. Support the statements illustrates how the volunteers see it as a part of their role to stand for certain values ​​and statements of the organization. Volunteers share most of the organization’s values, but ambivalence is expressed in some areas. Freedom for better or worse portrays freedom and lack of demands as recurring descriptions when the volunteers talk about their role. Volunteers describe freer working conditions, less bureaucracy but also a feeling of freedom in the meeting with the young person, compared to working life. Feelings of inadequacy illustrates one of the downsides of freedom: a desire to help more than one can do in the role as a volunteer. This theme is linked to the theme of freedom for better or worse. A suggested explanation is that the volunteers lack the authority and tools necessary to create change in a young person’s situation and that the inability to create change contributes to feelings of inadequacy. Different kinds of support describe how the volunteers receive support in dealing with difficulties. The support comes from other volunteers, the non-profit organization, relatives and the volunteers also have personal strategies. Some volunteers feel that they should not use the organization’s limited resources for their own need of support in the role, which has a correlation to volunteer identity.

Abstrakt Syftet med studien är att undersöka herrelitföreningarnas beroende av yttre partners. Samtidigt lyfta fram elitföreningarnas användning av kommersiell verksamhet och hur det påverkar deras ekonomi. Studien kommer också att diskutera fördelar och nackdelar som de undersökta föreningarna ser med införandet av idrottsaktiebolag, eftersom idrottsföreningens går mot ett mer företagsliknande förhållningssätt. Studien är förankrad i den osäkra miljön som bildas när kommersialisering och det ideella idealet ställs mot varandra inom svensk idrott. Forskning instämmer i att idrotten måste skapa en balans mellan kommersialisering och ideell idealet. Å andra sidan råder en viss oenighet om kommersiella intäkter handlar om vinstmaximering eller nyttomaximering. Resource Dependence Theory används för att förklara hur partners minskar deras beroende och osäkerheter i miljön de arbetar i förhållande till yttre partners. Metoden som används är en blandning av kvantitativ och kvalitativ forskning, genom ett frågeformulär som innehåller frågor i en blandning av enkätfrågor och semistrukturerade intervjufrågor. Sexton respondenter deltog i studien. Studien visar att herrelitföreningar tycker att samarbete med externa partners är något att sträva efter, men att det också skapar ett beroende av dessa externa partners. Det verkar också som om beroendet är oförändrat oavsett sammansättningsform. / Abstract The purpose of the study is to investigate the dependence of associations on external organizations. At the same time highlight the sports associations' use of commercial activities and how it affects their finances. The study will also discuss the advantages and disadvantages that the surveyed associations see with the incorporation of sports associations, as the sports associations world is moving towards a more corporate-like approach. The study is rooted in the uncertain environment that is formed when commercialization and the non-profit ideal are set against each other within Swedish sports. Research agrees that sport needs to strike a balance between commercialization and the non-profit ideal. On the other hand, there is disagreement as to whether commercial revenue is about profit maximization or utility maximization. Resource Dependence Theory is used to explain how organizations reduce their dependence and uncertainties in the environment they operate in relation to external partners. The method applied is a mixture of quantitative and qualitative research, through a questionnaire containing questions in a mixture of survey and semi-structured interview questions. Sixteen respondents participated in the study. The study shows that elite sports associations find that collaboration with external organizations is something to strive for, but that it also creates a dependency on these external organizations. It also appears that the dependency is unchanged regardless of the form of association.