Desired board capabilities for good governance  in non-profit organizations

Roshayani, Arshad; Mahamud, Mohd Hisham; Ezan, Rahmat Nur; Muda, Ruhaini; Nair, Ramesh; Alam, Shah; Malaysia,

doi:10.24818/amp/2018.30-09

Cited by 7 publications

(7 citation statements)

References 27 publications

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“…Intellectual resources such as knowledge, information, experience, relationships, routines, and procedures must be embedded in the board of directors and board of commissioners to create value of the company. Roshayani et al, (2018) and Dalwai & Mohammadi (2020) previously discussed this perspective in their studies. The proposed hypothesis is:…”

Section: Intellectual Capital and Board Of Directors Board Of Commiss...mentioning

confidence: 98%

The Mediating Role of Good Corporate Governance on the Relation between Intellectual Capital and Financial Performance

Aini

Zainuddin

2023

ijebd

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Purpose: This study aims to examine the role of good corporate governance (board of directors and board of commissioners) in mediating the bond between intellectual capital and financial performance. Design/methodology/approach: This study obtains data from 264 manufacturing companies listed on the Indonesia Stock Exchange in the 2015 – 2020 period. This study employs the Warp PLS 7.0 program. The tested research model is the multiple mediator model, with more than one mediating variables, so it requires multiple mediation analysis. Findings: The results reveal that intellectual capital has no effect on financial performance. Intellectual capital has a significant negative effect on the board of directors and board of commissioners, while the board of directors and board of commissioners have a significant positive effect on financial performance. Practical implications: Intellectual capital affects financial performance through the board of directors and board of commissioners’ as the mediating variables supported by the category of competitive mediation (inconsistent mediation). This competitive mediation provides support for the mediating effect hypothesis. Paper type: Research paper

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Section: Intellectual Capital and Board Of Directors Board Of Commiss...mentioning

confidence: 98%

The Mediating Role of Good Corporate Governance on the Relation between Intellectual Capital and Financial Performance

Aini

Zainuddin

2023

ijebd

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“…In addition, boards that are actively involved in strategic decisions can improve the performance of their organizations. Roshayani A shows that in these organizations, non-profit organization boards play a key role in ensuring that they are properly managed [ 20 ].…”

Section: The Theory and Hypothesismentioning

confidence: 99%

“…Roshayani A shows that non-profit boards play a key role in ensuring that they are properly managed. Non-profit organizations need a strong and active board of directors to perform some form of internal oversight to help the organization achieve better performance [ 20 ].…”

Section: Introductionmentioning

confidence: 99%

The internal organizational performance influence factors study-an empirical test

Yuan,

Ma,

Wang

et al. 2024

PLoS ONE

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With the changes of social and economic development, more and more people pay attention to the development of non-profit organizations, and the performance research of non-profit organizations has become the focus of research. As the internal governance organization of non-profit organization, the board of directors and the management organization are related internal factors that will affect the organizational performance of non-profit organization. Based on the data of Form 990 of the US Internal Revenue Service, this paper conducted an empirical study on the relationship between internal governance and organizational performance of non-profit organizations, and studied the moderating effects of board size, average weekly working hours, number of managers, members’ work involvement and compensation incentives on internal governance and organizational performance of non-profit organizations. The results show that the number of managers in non-profit organizations is negatively correlated with organizational performance, the average weekly working hours of managers are significantly correlated with organizational performance, and the compensation of managers is significantly correlated with organizational performance. Through the empirical demonstration, this study promotes the management and development practice of non-profit organizations, and lays a solid foundation for the construction of socialist harmonious society in China.

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“…Not-for-profit organisations operating in the third sector play an important role in supporting social impact initiatives, and for this reason, they are often sought out by government agencies to accelerate their responsiveness. The success and effectiveness of any not-for-profit organisation is dependent on good governance practices which assure their sustainability (Arshad et al, 2018). Operating within the third sector and among these not-for-profit organisations are faith-based organisations.…”

Section: Introductionmentioning

confidence: 99%

Marketing Muslim Faith-Based Organisations With Transparent Reporting

Nair,

Arshad,

Shaharom

et al. 2024

The European Proceedings of Social and Behavioural Sciences

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Muslim faith-based organisations, like any other organisation operating in the third sector, must compete for funding and financial support to carry out their social impact initiatives. Marketing themselves in a highly competitive third sector is necessary if these Muslim faith-based organisations are to remain visible to potential funders, and if they are to meet the expectations of stakeholders who demand transparency. Anchored to the premise that transparent reporting is an important part of any marketing initiative, this paper focuses on the capacity of Muslim faith-based organisations to plan for, measure, and report impact. We share the findings of a study which examined the web-disclosure practices of Muslim faith-based organisations in Malaysia by drawing on an existing framework for transparent reporting. The investigation paid particular attention to the reporting of social impact programmes which third sector organisations are tasked to manage. The findings revealed that the Muslim faith-based organisations were largely unsuccessful in leveraging on web-disclosure reporting practices in order to gain stakeholder trust, and convince potential funders to support future activities. It was found that the majority of Muslim faithbased organisations in Malaysia do not manage websites, and as such are severely limited in their capacity to showcase their expertise and achievements. Those which did, appeared uninformed about effective transparent reporting. The findings have implications for the management of effective reporting by organisations operating in the third sector, and sheds light on areas in which Muslim faith-based organisations in Malaysia require further support.

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Desired board capabilities for good governance in non-profit organizations

Cited by 7 publications

References 27 publications

The Mediating Role of Good Corporate Governance on the Relation between Intellectual Capital and Financial Performance

The Mediating Role of Good Corporate Governance on the Relation between Intellectual Capital and Financial Performance

The internal organizational performance influence factors study-an empirical test

Marketing Muslim Faith-Based Organisations With Transparent Reporting

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