Thesis (M Social Work (Social Work))--University of Stellenbosch, 2007. / This research addresses the problem of how formal organisations can assist on building the capacity of informal community based organisations (CBO’s). Although informal CBO’s are being regarded as valuable resources rendering much needed services to marginalized communities, they are at present still exclude from governmental funding, because they do not meet the requirements prescribed by the state. To obtain the funds which will enable informal CBO’s to render effective and sustainable services to marginalized and poor vulnerable communities, it is from the developmental perspective in welfare crucial to build the capacity of these informal CBO’s. As a point of departure the researcher provides a general picture of the current structure of social service providers in South Africa. This is done, first of all, by conceptualizing “social service providers” within the context of general concepts such as “social welfare” and “social work”. In this respect a schematic representation provides a general picture of the various categories of social service providers involved, followed by a concise description of each, including their focuses, roles and responsibilities. This necessitates that a distinction should be drawn between the government sector, parastatal organisations, profit-yielding non-governmental organisations and non-governmental organisations without a profit-seeking motive. The concept “capacity building” is explored in accordance with the policy and legislative framework applicable to the capacity building of informal CBO’s by formal welfare organisations. This framework is supplemented by a description of other key concepts which have a bearing on the capacity building of informal CBO’s by formal welfare organisations, such as “empowerment” and “development”. Emanating from this an attempt is made to formulate the objective of the capacity building of informal CBO’s by formal welfare organisations. From the diversity of the developmental requirements and the obstacles informal CBO’s experience, aims for obtaining capacity building are deduced.

Accounting and accountability researchers have shown new interest in the study of religious organizations by exploring how secular practices associated with accounting and accountability mesh with religious goals and activities. Despite burgeoning research into accountability relatively little is known about the nature of accountability in religious organizations. The present study seeks to address this need by exploring the accountability practices of a business entity owned and operated by an Australian religious minority. This study focuses on the accountability practices of the Sanitarium Health Food Company (SHF), a food manufacturing business owned and operated by the Seventh-day Adventist Church. SHF is a non-profit organization whose annual gross revenue is estimated at between A$300m to A$400m, making it one of Australia’s top earning charities. SHF provides no formal financial reporting to church members and only a handful of church elites know the financial details of this organization. As a charity SHF is not required to pay income tax; as a department of the Adventist Church it is subjected to minimal regulatory requirements and therefore justifies not disclosing its financial details to church members or the public. However, as a charity there is an expectation that the organization would detail how profits are used, the causes it supports and the extent of that support. This information has not been readily forthcoming from the organization. Church members view SHF as being an Adventist organization upholding and promoting denominational teachings, values and practices; to the public the organization presents itself as a charity promoting disinterested humanitarianism. This case study combines historical and field research methodology. It draws on archival and published material relating to the SHF and Adventist community and data from interviews with a range of stakeholders. The primary focus of the study is the period between 1970 and 2005, during which time SHF grew significantly and underwent major restructuring of its operations, management and orientation. The study reveals that while SHF presents minimal formal reporting, the organization has evolved a sophisticated socialising accountability, aimed at promoting the operation to church members as an Adventist institution and to the wider public as a mainstream charity. The study highlights that a feature of Adventist accountability relates to a unique interpretation of the notion of being accountable to God. Adventists believe in a literal investigative audit in heaven commencing in 1844. This teaching differentiates Adventists from other religious groups. The teaching provides the primary focus of Adventist accountability, motivates social action and regulates Adventist organizational behaviour. The study of SHF provides a vantage point from which to examine the role that religious beliefs play in promoting commercial activities. In the study of SHF, religious beliefs and secular business practices overlap, each reinforcing the other. The evidence presented in relation to SHF highlights a meshing of religious values and secular operations in ways that make it impossible to compartmentalise sacred and secular activities within the Adventist organization. / http://proxy.library.adelaide.edu.au/login?url= http://library.adelaide.edu.au/cgi-bin/Pwebrecon.cgi?BBID=1369252 / Thesis (Ph.D.) -- University of Adelaide, Business School, 2008

Indiana University-Purdue University Indianapolis (IUPUI) / This dissertation consists of two essays on nonprofit finance. Nonprofit finance concerns obtaining and managing financial resources to support the social purposes of nonprofit organizations. A unique feature of nonprofit finance is that nonprofits derive revenue from a variety of sources. Nonprofit finance thus involves answering two fundamental questions: What is the optimal combination of revenue sources that supports a nonprofit to achieve its mission? Where and how to obtain the revenue sources? The two dissertation essays address these two questions respectively. The first essay, titled “Modern Portfolio Theory and the Optimization of Nonprofit Revenue Mix,” is among the first to properly apply modern portfolio theory (MPT) from corporate finance to nonprofit finance. By analyzing nonprofit tax return data, I estimate the expected return and risk characteristics for five nonprofit revenue sources as well as the correlations among these returns. I use the estimates to identify the efficient frontiers for nonprofits in different industries, based on which nonprofit managers can select an optimal portfolio that can minimize the risk given a preferred level of service provision or maximize the return given a level of risk. The findings also pose a challenge to the predominant approach used in previous nonprofit finance studies (Herfindahl-Hirschman Index) and suggest that MPT is theoretically and practically more helpful in guiding nonprofit revenue management. The second essay, titled “Charitable Giving in Nonprofit Service Associations: Identities, Incentives, and Gender Differences,” concerns nonprofit resource attainment, specifically, how do decisionmaking contexts and framing affect donations. Membership in a service club is characterized by two essential elements: members’ shared interest in the club’s charitable mission; and private benefits that often come as a result of social interactions with other members, such as networking, fellowship, and fun. A laboratory experiment was designed to examine 1) whether membership in a service club makes a person more generous and 2) the effect of service club membership—stressing either the service or socializing aspects—on individual support for collective goods. The study finds that female individuals are the least generous when they are reminded of the socializing aspect of service-club membership.

Indiana University-Purdue University Indianapolis (IUPUI) / For nonprofit organizations, securing and sustaining funding is essential to survival. Many nonprofit managers see government funding as ideal because of its perceived security (Grønbjerg, 1993; Froelich, 1999). However, there is little evidence to support the claim that such funds actually make nonprofits more sustainable, and some research has even suggested that nonprofits receiving “fickle” government funds are more likely to fail (Hager et al., 2004). The primary purpose of this work is to examine the relationship between government funding and nonprofit failure. Its secondary purpose is to understand the relationships between failure, government funding, and the causes for failure suggested by previous research—instability of the funding source and low funding diversification. To examine these relationships, I chose to use survival analysis and employed the Cox regression technique. Here, I analyzed the NCCS-Guidestar National Nonprofit Research Database, which archives nonprofit IRS filings from 1998 to 2003. This data set is noteworthy for its level of detail and its comprehensive nature. I found that organizations receiving government funding are less likely to fail, especially if this funding is part of a balanced portfolio. Organizations with higher percentages of nonprofit funding and organizations with less diversified overall portfolios do not. Furthermore, nonprofit organizations with less diversified portfolios were more likely to fail, and, among organizations receiving government funding, those with the highest percentage of their revenue from the government were more likely to fail than their counterparts with less funding.