Sustainability Assessment and Reporting for Nonprofit Organizations: Accountability “for the Public Good”

Jones, Kevin R.; Mucha, Lauren

doi:10.1007/s11266-013-9399-9

Cited by 48 publications

(50 citation statements)

References 15 publications

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“…From a NPOs management perspective, impact assessment supports the organization's strategic planning (Flynn & Hodgkinson, 2001) and helps the evaluation of the organization's overall performance and effectiveness (Liket & Mass, 2015). Moreover, it is a fundamental tool for accountability, offering valuable information to clients and employees, to funders, and to the larger community (Jones & Mucha, 2014). This issue is of particular importance for foundations because due to the availability of (often) large capital sums, foundations are better positioned than other nonprofit organizations to perform SIA (Ebrahim & Rangan, 2014).…”

Section: Social Impact Assessment In Foundations: Concepts Methods Amentioning

confidence: 99%

Are foundations assessing their impact? Concepts, methods and barriers to social impact assessment in Italian foundations

Ricciuti

Caló

2018

Int Rev Public Nonprofit Mark

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Social Impact Assessment (SIA) is a mantra for nonprofit studies in recent years and for foundations in particular which are considered to be well-positioned to measure the impact of their grants. This paper aims to explore what foundations mean with impact, the ways they measure it and the barriers in performing evaluations. Its mixed method approach includes an extensive documentary analysis of 196 foundations, complemented by 10 in-depth interviews with informants of 13 foundations which use different methods of evaluation. From our analysis, the degree of foundations' disclosure on SIA is low, and no common meaning of social impact exists. Foundations prefer qualitative methods for data collection rather than quantitative ones. The reasons behind SIA are primarily based on internal considerations concerning foundations' legitimacy, and the lack of professional staff is a major barrier. The findings challenge foundations' accountability and knowledge sharing, fundamental to fostering peer dialogue and increasing participatory evaluations.

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Section: Social Impact Assessment In Foundations: Concepts Methods Amentioning

confidence: 99%

Are foundations assessing their impact? Concepts, methods and barriers to social impact assessment in Italian foundations

Ricciuti

Caló

2018

Int Rev Public Nonprofit Mark

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“…Although there are economies of scale in an organization, the larger the size, the more efficient the company. Baumol et al (1982) argue that the existence of economies of scale enlarges the size of firms Non-profits have been slow to implement the practices of sustainability evaluation (Jones and Mucha 2014). The subject of performance measurement has become an urgent issue into non-profit organizations.…”

Section: Users Costs and Economies Of Scalementioning

confidence: 99%

Costs and Economies of Scale at Not-for-Profit Organizations: The Case of the Santa Casa da Misericórdia de Barcelos Between 2002 and 2013

Mourão

Enes

2016

Soc Indic Res

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In this work, we intend to evaluate the triangular sustainability of not-for-profit organizations, putting a special emphasis on the study of economies of scale. After a collection of raw data from the historical archives of the institution (a 'Santa Casa da Misericordia de Barcelos'), we constructed a panel database. Using this database, we estimated cobb-douglas costs functions, by applying fixed and random effects. We found that Portuguese institutions as the one here studied (belonging to the Portuguese Social Economy and as a representative of the Holy Houses of Mercy) exhibit economies of scale, which ask for a renewed perspective of the sector by the regulating entities.

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“…The growth of the nonprofit sector and the increased partnership between government and nonprofit organizations, coupled with the rapid development of information technology, has increased the citizens’ demand and expectation for accountability in both government and nonprofit organizations. The growing demand for accountability, in turn, has led to accountability-centered reforms in these organizations, assessing and evaluating their performance in a wide range of areas (Dubnick, 2005; Jones & Mucha, 2014). As Kearns (1994) states, the modern definition of accountability is not limited to the answerability to a higher authority or oversight agency, but itinvolves managing diverse expectations of stakeholders, within and outside of the organization (Romzek & Dubnick, 1987).…”

Section: Introductionmentioning

confidence: 99%

Managerial Development Programs for Executive Directors and Accountability Practices in Nonprofit Organizations

Lee

Suh

2016

Review of Public Personnel Administration

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Facing the potential leadership deficit and mounting pressures for performance and accountability, government and nonprofit organizations have become more interested in providing training and development programs for their executives. However, existing research falls short in explaining the utility of managerial development programs in achieving performance and accountability in public and nonprofit contexts. This study examines how executives’ participation in various managerial development programs is associated with the adoption of organizational practices for financial, client-service, and performance accountability, using a survey of nonprofit human services organizations. The results reveal that organizations whose executives participated in managerial development programs are more likely to have such practices. In particular, the results show that participation in general management and administration training and regular mentoring is positively associated with accountability practices in all three areas. Overall, the findings suggest that providing incumbent executives with training and development opportunities is as important as recruiting qualified individuals in ensuring organizational accountability and performance.

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Sustainability Assessment and Reporting for Nonprofit Organizations: Accountability “for the Public Good”

Cited by 48 publications

References 15 publications

Are foundations assessing their impact? Concepts, methods and barriers to social impact assessment in Italian foundations

Are foundations assessing their impact? Concepts, methods and barriers to social impact assessment in Italian foundations

Costs and Economies of Scale at Not-for-Profit Organizations: The Case of the Santa Casa da Misericórdia de Barcelos Between 2002 and 2013

Managerial Development Programs for Executive Directors and Accountability Practices in Nonprofit Organizations

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