Im Rahmen dieses Beitrags wird ein Einstieg in die Diskussion zum Thema Corporate Governance von NPO geliefert, indem ein Überblick über unterschiedliche wissenschaftliche und alltagspraktische Verständnisse von Governance gegeben wird. Wissenschaftliche Governanceverständnisse werden charakterisiert, indem die Hauptmerkmale des politikwissenschaftlichen, des betriebswirtschaftlichen und des soziologischen Zugangs zur Governance dargestellt werden. Alltagspraktische Governanceverständnisse werden anhand einer Typologie dargestellt, die von betriebswirtschaftlicher über familiäre, professionalistische und zivilgesellschaftliche bis hin zu basisdemokratischer Governance reicht. Abschließend werden Überlegungen zur Zukunft der Governance von NPO angestellt. Eine weitere Verbreitung des be-triebswirtschaftlichen Governance-Diskurses ist wahrscheinlich. Alternative Governance-Zugänge bleiben jedoch notwendige Gegenpole, die wohl in Nischen des Nonprofitsektors weiterbestehen werden.

Drawing on themes emerging from semi-structured interviews, this study explores the relationship between the Government of Canada (GOC) and non-profit organizations (NPOs) operating in the punishment sector. The impact of this relationship on NPO advocacy is explored. It is argued that the GOC-NPO relationship creates a number of barriers for NPO advocacy, but NPOs manage to maintain this function through various forms of resistance. However, it was found that the majority of participating NPOs were coopted by the state through their extensive relationship with the GOC, and their service provision function in particular. It is therefore suggested that the majority of participating NPOs support the punishment system, making them a part of the Non-Profit Industrial Complex (NPIC).

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This thesis is focused on analysis of the services of NGOs in selected districts, which are Tabor and Pisek. The theoretical and methodological part, we discuss the role of non-profit sector in the national economy structure and functions of the nonprofit sector. It describes a selection of legal forms of nonprofit organizations, methods and forms of financing and their scope. The subject is a survey of the practical range of services offered by non-profit sector in selected districts. The survey focuses on the following legal forms of organizations: foundations, endowment funds, associations of legal persons, representing the diakonia of charity and religious organizations, educational, legal entities, charitable organizations, political parties, political movements and associations (union, association, club, etc.) and contributory organizations.

(kein Abstract vorhanden) / Series: Forschungsberichte / Institut für Sozialpolitik

George O. May's (1952) prescient statement that "if accounting had not already become, it was well on its way to becoming a political phenomenon" provides the motivation for this study. Changing socioeconomic relationships in the post-World War II period make it an ideal period to examine the politicalization of accounting. Keynesian economic policies justified active government intervention in the economy to manage demand and ensure full employment. No longer could it be assumed that competitive market forces would ensure that corporations produced goods and services at a socially optimal level or that income would be distributed equitably. Claims that accounting profit provides a measure of managerial efficiency are based on these premises. This dissertation examines the political dynamics of one particular accounting measurement debate--the debate over the determination of business income. Policies, such as wage/price controls, the excess profits tax, and the undistributed profits tax, brought the accounting income determination debate to center stage. The perseverance of the historic cost allocation model in the face of significant economic changes presents a fascinating glimpse of the important role accounting played in justifying continued reliance on the private property rights paradigm. I use retrodiction (reasoning from present to past) to examine why the historic cost allocation model has been so enduring. In my examination, I use personal correspondence, transcripts of Congressional hearings, published financial statements, and relevant journal articles. My analysis indicates that, while accountants empathized with managers who claimed that inflation distorted reported earnings and recognized that a serious measurement scale issue existed, they also recognized that abandonment of historic cost would not be politically feasible. If accountants had adopted a strongly partisan position that favored management with respect to bargaining with labor, this could have undermined the profession's claim to neutrality and opened the standard-setting process to closer political scrutiny. Accountants responded to management in a less visible way. Standard setters adopted techniques that gave managers maximum flexibility in managing income while retaining the aura of objectivity that attached to historic cost.