The research was carried out using a participatory action research approach to develop social accounts with Jesmond Swimming Pool (JSP). The original motivation to carry out this project was to see what social accounts would look like and whether it was possible to develop them in this organisation. The experience of doing social accounts is further examined using Gray, et al., (1997) to explore whether these were either ‘ideal’ or ‘good’ social accounts for the organisation. A communitarian philosophical framework is used in order to examine the conceptualisation of ‘good’ social accounts. The first part of the thesis explores the social and environmental accounting (SEA) and accountability literature, with the second part exploring the experience of reaching initial agreement to do social accounts (SAs). The agreement to do the accounts was then followed by two years of social accounts developed with JSP. This empirical data provides a detailed account from the perspectives of insiders and other sources as to the experience of doing social accounts. This experience is then opened up to interrogation from a wider view point. The third part of the thesis examines the experience of JSP using third sector communitarian philosophy and a voluntary accountability framework in order to demonstrate that JSP could provide an example of a ‘good’ or ‘ideal’ social account. This raises the issue of whether or not ‘good’ or ‘ideal’ social accounts for third sector organisations are only possible within a communitarian paradigm. If it is possible to establish what ‘good’ social accounts entail then it may be appropriate to extend this approach to other contexts, for example, the public sector or the corporate world.

The problem addressed in this study is the administrative process and criteria used by nonprofit visual arts organizations in the State of Texas in acquiring government and private funding. The purposes of the study were to examine the organization and administrative process of the nonprofit visual arts organization, to determine the criteria utilized by government and private funding sources for distribution of funds to nonprofit visual arts organizations, and to examine the process used by nonprofit visual arts organizations when acquiring funds from government and private sources. The data were obtained by means of a descriptive survey questionnaire which was mailed to 336 selected nonprofit visual arts organizations in the State of Texas. These organizations represent the following six areas of visual art: foundations, galleries, museums, associations, photography, and schools. From these areas the population was further refined to include only museums and associations, which represent the extreme diversity of administrative processes used. The resulting subpopulation was comprised of forty-six organizations which had filed for grants from the Texas Commission on the Arts within the past three years. Thirty research questions were answered from the results of the questionnaire. Research questions one, and three through thirty were analyzed and presented in narrative discussion with the results. Categorical data were listed to show range. The second research question was analyzed using the Pearson Product-Moment Correlation Coefficient. On the basis of the literature review and the survey responses received, an authentic problem exists in the funding process of these organizations. The organizations surveyed appear to recognize the funding problems, but the results of the study reveal that many have yet to develop effective and efficient strategies to solve several of these problems.

Child and family nonprofit organizations are essential for the implementation of United States public policy in their role as service providers. Human service nonprofit organizations held approximately 20,000 government contracts, totaling more than $100 billion in 2009 (Boris, deLeon, Roeger, & Nikolva, 2010). Almost 33,000 human service nonprofit organizations contract with the government to deliver services (Boris, et al., 2010). The services provided by these organizations are critical to the lives of vulnerable American citizens. These organizations depend on committed employees to serve this group, carry out the mission, and reach organizational goals. Employees are nonprofit organizations’ greatest resource, investment, and also expense (Rutowski, Guiler, & Schimmel, 2009), thus turnover is considered a critical problem facing the nonprofit sector (Salamon, 2012). Retaining highly committed employees in this important work has been of interest to those studying the nonprofit sector because it is a significant problem particularly in the area of human services (Mor Barak, Levin, Nissly, & Lane, 2006). This study asks if leadership and organizational culture have an impact on nonprofit employees’ commitment to their workplace. This quantitative research uses a quota sample of 103 nonprofit employees to understand the relationships between their perceptions of their managers’ transformational leadership, their perceptions of their organizations’ culture types (clan, adhocracy, hierarchy, market) and two important and distinct employee outcomes, affective commitment and turnover intention. The findings indicate that perceived transformational leadership matters to nonprofit employees as it positively predicts their affective commitment and negatively predicts their turnover intentions. The majority of respondents reported that they perceived their organizations as clan cultures, which are known to be friendly, personal places where belonging and connectedness is high. The findings also reveal that hierarchical cultures play a role in this predictive relationship, having a moderating effect on the relationship between transformational leadership and affective commitment. In contrast, the findings reveal that compared to clan cultures, hierarchical and market cultures may be problematic in that they positively predict employees’ turnover intentions. Further, perceived hierarchical cultures negatively predict the employees’ affective commitment.

Nonprofit organizations (NPOs) in the welfare field play a significant role in the national economy. They provide not only care, but also employment to a large component of the population. Therefore, their existence and well-being serve a social as well as an economic purpose. Various changes globally as well as in South Africa, affect the world in which NPOs function. They have to assess the impact of these changes on their operations and implement new strategies to survive and flourish. One of the challenges faced by NPOs is how to differentiate and promote themselves in such a way that it allows them to compete effectively for scarce resources but at the same time remain true to their core mission and values. The concept of branding, to create a lasting and positive impression in the consumer's mind, is one strategy NPOs can pursue to create distinction and competitive advantage. This study was undertaken to determine whether a specific re-branding exercise undertaken by Rand Aid Association during 2005/2006 has had a positive effect on its services and the financial viability of the organization. The results show that the. re-branding exercise has had a significant positive impact on the way the organization implemented and achieved a critical strategic objective, namely the development and sale of a new retirement village. It also made staff more aware of the brand and assisted the organization in obtaining greater clarity on the different businesses it pursues. However, the study also shows that the implementation of a brand orientation holds particular challenges. Many of the challenges are tied to the particular nature of the organization, such as a lack of human and financial resources and the difficulty in justifying expenditure on marketing above allocating these resources to meeting customer needs. Time, knowledge and money constraints also impacted on the process that was followed and on involving staff at all levels. In addition, the diversity of the services and target groups in the organization's portfolio made it very difficult to reach agreement on the true values and essence of the organization. This affected a clear and common understanding of the identity and meaning of the RAA brand. It is recommended that NPOs begin the brand orientation process by developing a clear focus on what the organization stands for and what it aims to deliver. An in-depth examination of the vision, purpose, values and underlying philosophies of the organization is essential. These must be clearly identified and internalized by all staff in order to develop a shared understanding of the brand and work towards consistency in delivering the brand promise. NPOs should realize that staff is one of the most important audiences for branding efforts as they determine the image and ultimately the reputation and continued existence of the organization. Internalization starts with recruiting employees whose values will support the brand, training them to understand and deliver the brand promise and fostering a culture that reinforces positive brand behaviour. NPOs can enhance their brands by utilizing their unique opportunities to develop close and warm relationships with consumers. One of the best ways to differentiate their services is through the relationships they offer and through their responsiveness to changing needs. Many NPOs also depend on word-of-mouth communication to promote their services and build their reputation, therefore conscious and concerted efforts to enhance relationships with existing customers should receive a high priority. Finally, it was evident that NPOs should be aware of and plan for the time, money and effort it will take to develop a brand orientation. Branding cannot be practiced as a once-off event nor do shortcuts pay in the long term. In particular, NPOs should remember that the development of a logo, corporate colours and brochures are the output of the process and not the starting point. The ultimate aim should be to achieve consistency across all points of contact with customers and to ensure that these are in line with the brand promise. / Graduate School of Business Leadership / M.B.L.

A research report presented to the Department of Social Work School of Human and Community Development Faculty of Humanities University of the Witwatersrand In partial fulfillment of the requirements for the Master of Arts by Coursework and Research Report in Social Development, November 2015 / Monitoring and Evaluation (herein referred to as M&E) has become a critical practice in the delivery and improvement of development programmes in many Non-Governmental Organisations (herein referred to as NGOs). This study explored M&E practices in NGOs. The study adopted a qualitative research approach that allowed the researcher to capture participants’ lived experiences. A case study design was used. The sample size was made up of 8 different Non-Governmental Organisations in Gauteng. From the first two organisations two participants were chosen from each, then one participant was chosen from each of the other six organisations. This gives a total of 10 project/programme managers who were interviewed. Also, two key informants of the study were drawn from people who are experts in the M&E sector by academic qualification and experience who were working as M&E specialists in corporate companies that conduct advanced M&E for NGOs as hired consultancies. These are the participants who were able to offer comprehensive answers that were directly relevant to the purposes of the research. Participants were purposively selected and in-depth interviews guided by the use of semi-structured interview schedules were used to collect data. Thematic content analysis was used to analyse data. The findings of the study reveal that factors such as management style of engagement and donor expectations influence the design of M&E systems. Challenges faced by practitioners in the design and implementation of M&E systems include among other things poor implementation of plans, shortage of personnel who are competently trained to undertake M&E, less funding allocated to M&E and performing M&E as a ritual rather than an important subcomponent of good project management. The findings of this research contribute to our understanding M&E practices in NGOs. It is hoped that insights gleaned in the study will help to inform both practice and theory in this area of inquiry

As organizações da sociedade civil possuem diversos papéis na sociedade sejam por meio da provisão de serviços, da promoção do desenvolvimento e, até mesmo, pela manifestação do pluralismo e da expressão da diversidade. O cumprimento destes papéis está diretamente relacionado à capacidade que essas organizações possuem em mobilizar recursos, haja vista, que, em geral, elas não controlam as fontes de geração de suas receitas e, por essa razão, tendem a sofrer muito mais os efeitos da dependência externa. Com isso, as organizações da sociedade civil devem alinhar, constantemente, o desenvolvimento de estratégias para lidarem com a dependência externa e viabilizar o cumprimento da sua missão organizacional. Nesse sentido, este estudo busca entender as dependências geradas pelos recursos captados ou pelas estratégias definidas para a mobilização de recursos que influenciaram o cumprimento da missão organizacional definida pelas organizações da sociedade civil: Comércio Justo México (CJM) e Fórum de Articulação do Comércio Ético e Solidário do Brasil (Faces do Brasil), mexicana e brasileira, respectivamente. Para tanto, foi realizada uma ampla revisão de literatura, entrevistas e análises de documentos. Este processo permitiu um maior entendimento sobre os desafios enfrentados pelas organizações da sociedade civil para mobilizar e gerir recursos que permitem o cumprimento da missão organizacional e garantem a existência dessas instituições, bem como, a contribuiu para a expansão da pesquisa sobre a dinâmica das organizações da sociedade civil, ainda incipiente, no México e no Brasil. / Nonprofit organizations fill different roles in society through the provision of services, the promotion of development, and the expression of pluralism and diversity. Accomplishing these roles is directly related to the ability of these nonprofits to mobilize resources. However, in general, they do not control the generation of their income and therefore tend to suffer the affects of this external dependence. The nonprofits must therefore constantly realign strategies dealing with this external dependence in order to achieve their organizational missions. This study seeks to understand these dependencies and how they affect the strategies that influence the implementation of the organizations missions. The two nonprofits are Comercio Justo México (CJM) y Fórum de Articulação do Comércio Ético e Solidário do Brasil (Faces do Brasil), Mexican and Brazilian respectively. There was extensive review of the literature, document analyses, and interviews. This process allowed greater understanding of the challenges faced by nonprofits to mobilize and manage resources, enable compliance with their mission, ensure the continued existence of the nonprofit, as well as contribute to the expansion of research on the dynamics of nonprofits emerging in Mexico and Brazil.

Made available in DSpace on 2015-12-04T11:45:33Z (GMT). No. of bitstreams: 1 Luciana_Gavazzi_Barragan.pdf: 2466329 bytes, checksum: 52fa875ffa8e9e3558cbdcc3c31ccc03 (MD5) Previous issue date: 2005-06-01 / The objective of this research is to study the organizations that belong to the third sector, as a way to investigate the use of internal control tools. In addition, it will verify the existence of such tolls, its periodicity and development degree in the process of accounting and financial management, as well as propose the enhancement of the already existing controls. This will consider all the goals and difficulties found in the field research. Therefore, aiming to reach the proposed objectives and answer the research question, it was made a field research in a closed event of the third sector in S??o Paulo city, involving 61 entities located in Brazil. This was to identify the profile of such entities regarding the internal controls. As a result, it was discovered that the third sector entities use tools that come from other economic sectors, and they do not consider its specificities and necessities. This might have happened mainly because of the lack of research, as well as insufficient capacity of the sector. So, this work was developed to give a contribution to the third sector and, for this, it will present efficient internal controls and relevant help to develop the already existing controls. Those are crucial to provide credibility for the said entities. The suggested models are to solve those managements problems in a simplified way, and will not enhance costs. Moreover, they will create standards and references that could be tested and amplified in the future. / A presente pesquisa tem como objetivo o estudo das organiza????es pertencentes ao terceiro setor, visando investigar a utiliza????o de ferramentas de controles internos, verificando sua exist??ncia, periodicidade e grau de desenvolvimento, no processo de gest??o cont??bil-financeiro, bem como propor melhorias nos controles internos existentes, considerando os objetivos e dificuldades, identificados na pesquisa de campo. Portanto, para alcan??ar os objetivos propostos e responder a quest??o de pesquisa foi realizada uma pesquisa de campo em um evento fechado do terceiro setor em S??o Paulo com 61 entidades localizadas no Brasil. Procurou-se identificar o perfil dessas em rela????o aos controles internos e constatou-se que as entidades do terceiro setor utilizam ferramentas que migraram de outros setores econ??micos, sem levar em considera????o suas especificidades e necessidades, isso pode ter decorrido principalmente da escassez de pesquisas e insuficiente capacita????o do setor. Pretende-se com este trabalho contribuir com o setor, apresentando uma estrutura de controles internos eficiente e auxiliando no aprimoramento dos controles j?? existentes. Os controles internos s??o fundamentais para proporcionar credibilidade nas entidades e os modelos aqui sugeridos pretendem resolver de forma simplificada, sem aumentar os custos, criando padr??es e refer??ncias que, futuramente, poder??o ser ampliados e testados.

A literatura acadêmica para o setor das Organizações Sem Fins Lucrativos (OSFL) tem-se caracterizado pela disseminação de métodos de mensuração de desempenho provenientes do setor privado. Trata-se de métodos controversos, limitados e apresentam soluções que muitas vezes não guardam relação com a realidade dessas organizações. A inadequação dos procedimentos contábeis tradicionais na mensuração de valores intangíveis, que caracterizam o valor das ações sociais, levou a um distanciamento da contabilidade financeira e à busca de formas de cálculo alternativas. Por meio do uso de referências substitutas para a obtenção do valor criado e sem pretender obter um padrão de medida único e definitivo, pois o âmbito dos valores sociais é altamente mutável, foi possível ordenar dados ocultos que demonstraram a relevância do voluntariado e o valor ampliado alcançado no cumprimento da missão. Esta tese estudou três organizações, Grupo de Apoio ao Adolescente e à Criança com Câncer GRAACC, a Fundação Nacional da Qualidade FNQ e a Fundação ABRINQ Programa Adotei um Sorriso, que possuem em comum o uso da mão de obra voluntária sob distintas formas, identificando o valor criado pelo uso de dois modelos. O método da Demonstração do Valor Adicionado Expandido (DVAE), que explicita a distância entre os resultados meramente financeiros e os resultados financeiros acrescidos do valor do emprego da mão de obra voluntária, do valor de seu crescimento intelectual e do valor identificado pela missão. Esse modelo distribui o valor gerado aos stakeholders, com base em suas contribuições à viabilidade da OSFL, reconhecendo de forma objetiva qual seu peso no valor total criado. O método do Retorno sobre o Investimento Social (SROI) adota como output os valores da contribuição da mão de obra voluntária responsável pelo sucesso, o valor para a sociedade da missão cumprida e para o crescimento e satisfação dos voluntários, calculados por meio de proxies. Os valores obtidos das demonstrações financeiras e do trabalho voluntário constituem os inputs. Esta solução busca reduzir os efeitos dos erros importados com a adoção de valores de programas oficiais, como recomendado pelos teóricos e que guardam pouca relação com a realidade da OSFL. O trabalho demonstra a importância do valor criado pelo voluntariado, que pode atingir entre 34% e 98% de acréscimo em relação aos valores apresentados pela contabilidade financeira, elevando-se esse índice para 42% e 98% quando é considerada a contribuição do sucesso na missão, permitindo concluir que ocorre uma absoluta inadequação nas informações para uso dos diferentes stakeholders. / The literature for the Non Profit Sector has been characterized by the dissemination of performance measurement methodologies originated from the for profit sector. These methods are controversial, limited and present solutions that many times do not keep relation with the reality of those organizations. The traditional accounting procedures in the measurement of intangible values are considered insufficient to explain the value added by social actions, leading to reduce the practical use of the financial accounting information and to search for alternative forms of calculation. Through the use of substitute references (proxies) for the calculation of the value added and without intending to get a standard and definitive measure, due to the existing volatility in social values, it was possible to arrange hidden data that are capable to explain the relevance of the voluntary workers. This thesis studied three organizations, Grupo de Apoio ao Adolescente e à Criança com Câncer GRAACC, Fundação Nacional da Qualidade FNQ and Fundação ABRINQ Programa Adotei um Sorriso, that in common possess the use of the voluntary work under distinct forms, identifying their value creation through the use of two models: the Expanded Value Added Model (DVAE) that presents the value difference that goes between the financial results and the financial results increased by the value of the voluntary work added to the value of its intellectual growth. This model also distributes the value generated to the stakeholders, on the basis of its contributions to the viability of the OSFL and identifying its importance in the total value created; the Social Return on Investment model (SROI) considers as output the contribution values of voluntary work, success of the mission accomplishiments, voluntary growth and its satisfaction calculated through proxies;the values from the financial statements and the contribution values of voluntary work, are considered as inputs. Instead of adopting values of official programs as output, this solution tends to reduce the effect of imported errors of those programs because they tend to have a closer relation with the reality of the OSFL. This thesis presents the relevance of the value added by the voluntary work that can represent an increase in value of as much 34% to 98% over the financial accounting figures and up to 42% to 98% when the mission accomplishments values are added in, confirming its inadequacy for the stakeholders managerial usage

Made available in DSpace on 2016-04-25T16:45:29Z (GMT). No. of bitstreams: 1 Jose Alberto Tozzi.pdf: 1070025 bytes, checksum: fa4dca99deb64b694b2830fbef3d6f55 (MD5) Previous issue date: 2010-05-10 / This study aims to examine the accountability of the Third Sector to brazilian regulation in the face of the current regulatory framework by seeking to discern whether the current regulation is sufficient to ensure provision of effective and transparent accounts that will serve not only for the purpose of tax relief, but also to increase the credibility and efficiency of the sector. Currently there is a dichotomy: entities do certify and will be subject to a large volume of accountability or they do not certify and create a legal uncertainty existence. For this, the methodology was made from an exploratory descriptive, qualitative approach, having been used as primary documents, such as viewing the non-profit and database of regulatory bodies such as the literature review, basement of the content. Thus, we sought to include the analysis of the regulatory framework based on the understanding of certification and control over the entities in Brazil, determining the need and obligation to supply all, and the mapping of interest entities that joined the social legislation and certification currently operation. In addition, we applied a semi-structured questionnaire with the participants of an event on accountability promoted by the Law Commission of the Third Sector OAB-SP, this questionnaire consists of ten standardized open questions, the answers take shape from the opinions of the interviewee , and subsequently analyzed and quantified, giving part of the search results. The study concludes that adherence to the regulatory framework in Brazil is still very small, because even after the new legislation (Law OSCIP and New Law of Philanthropy), there is no requirement for the non-profit organizations in order to be truly recognized and legalized, have a conditional certification of the accounts more accurate, clear and public scrutiny, a factor that has prevented the effective emergence of a culture of accountability in the Third Sector in Brazil / Este trabalho tem como objetivo examinar a prestação de contas pelo Terceiro Setor brasileiro aos órgãos reguladores, em face do atual marco regulatório nacional, procurando discernir se a atual regulação é adequada para garantir prestações de contas eficazes e transparentes que venham a servir não apenas para fins de desoneração tributária, mas também para aumento da credibilidade e eficiência do setor. Atualmente há uma clara dicotomia, ou as entidades se certificam e ficam sujeitas a um grande volume de prestação de conta, ou não se certificam, criando uma insegurança jurídica. Para isso, a metodologia foi definida a partir de uma pesquisa exploratória descritiva, de cunho qualitativo, tendo sido utilizados tanto documentos primários, como consulta a entidades sem fins lucrativos e a bancos de dados de organismos reguladores, como a análise bibliográfica, para embasar o conteúdo. Assim, buscou-se contemplar a análise do marco regulatório a partir do entendimento das certificações e controles sobre as entidades no Brasil, determinando a necessidade e obrigatoriedade de prestações de contas e o mapeamento das entidades de interesse social que aderiram à certificação atualmente em operação. Além disso, foi aplicado um questionário semiestruturado junto a participantes de um evento sobre prestação de contas promovido pela Comissão de Direito do Terceiro Setor da OAB-SP, questionário este formado por questões previamente padronizadas, sendo, posteriormente, analisadas e quantificadas, originando parte dos resultados da pesquisa. O estudo conclui que a aderência ao marco regulatório no Brasil é ainda muito pequena, pois, mesmo após a nova legislação (Lei das OSCIPs e nova Lei da Filantropia), não há obrigatoriedade para que as organizações sem fins lucrativos, a fim de serem realmente reconhecidas, possuam certificações condicionadas a uma prestação de contas mais rigorosa, clara e de apreciação pública, fator que vem impedindo o efetivo surgimento de uma cultura de accountability no Terceiro Setor brasileiro

As organizações da sociedade civil possuem diversos papéis na sociedade sejam por meio da provisão de serviços, da promoção do desenvolvimento e, até mesmo, pela manifestação do pluralismo e da expressão da diversidade. O cumprimento destes papéis está diretamente relacionado à capacidade que essas organizações possuem em mobilizar recursos, haja vista, que, em geral, elas não controlam as fontes de geração de suas receitas e, por essa razão, tendem a sofrer muito mais os efeitos da dependência externa. Com isso, as organizações da sociedade civil devem alinhar, constantemente, o desenvolvimento de estratégias para lidarem com a dependência externa e viabilizar o cumprimento da sua missão organizacional. Nesse sentido, este estudo busca entender as dependências geradas pelos recursos captados ou pelas estratégias definidas para a mobilização de recursos que influenciaram o cumprimento da missão organizacional definida pelas organizações da sociedade civil: Comércio Justo México (CJM) e Fórum de Articulação do Comércio Ético e Solidário do Brasil (Faces do Brasil), mexicana e brasileira, respectivamente. Para tanto, foi realizada uma ampla revisão de literatura, entrevistas e análises de documentos. Este processo permitiu um maior entendimento sobre os desafios enfrentados pelas organizações da sociedade civil para mobilizar e gerir recursos que permitem o cumprimento da missão organizacional e garantem a existência dessas instituições, bem como, a contribuiu para a expansão da pesquisa sobre a dinâmica das organizações da sociedade civil, ainda incipiente, no México e no Brasil. / Nonprofit organizations fill different roles in society through the provision of services, the promotion of development, and the expression of pluralism and diversity. Accomplishing these roles is directly related to the ability of these nonprofits to mobilize resources. However, in general, they do not control the generation of their income and therefore tend to suffer the affects of this external dependence. The nonprofits must therefore constantly realign strategies dealing with this external dependence in order to achieve their organizational missions. This study seeks to understand these dependencies and how they affect the strategies that influence the implementation of the organizations missions. The two nonprofits are Comercio Justo México (CJM) y Fórum de Articulação do Comércio Ético e Solidário do Brasil (Faces do Brasil), Mexican and Brazilian respectively. There was extensive review of the literature, document analyses, and interviews. This process allowed greater understanding of the challenges faced by nonprofits to mobilize and manage resources, enable compliance with their mission, ensure the continued existence of the nonprofit, as well as contribute to the expansion of research on the dynamics of nonprofits emerging in Mexico and Brazil.