The economics of nonprofit organisations' governance

Jegers, Marc

doi:10.1002/mde.3054

Cited by 3 publications

(2 citation statements)

References 32 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…This diversity in domain and focus is to be observed for almost all formal work on the different aspects of non-profit management [2]: output decisions under different subsidy regimes (Duizendstraal and Nentjes, 1994), choosing the level of profit-generating activities (Bises, 2000; Schiff and Weisbrod, 1991), financing constraints (Jegers, 2011), wage setting and intrinsic/extrinsic motivation (Frey, 1997) and staff selection (Besley and Ghatak, 2005). In the specific realm of accounting, auditing [3] and accountability, we can also refer to work on when and why to implement governance mechanisms in NPOs (Jegers, 2019) or on earnings and cost allocation manipulations (Jegers, 2010).…”

Section: A Research Agendamentioning

confidence: 99%

The contested nature of third-sector organisations

Paterson

Jegers

Lapsley

2023

AAAJ

Self Cite

View full text Add to dashboard Cite

PurposeThe purpose of this paper is to reflect on the critical themes explored by the five papers in this Accounting, Auditing & Accountability Journal (AAAJ) special issue and to offer a prospective analysis of issues for further research.Design/methodology/approachThis reflective article provides a contextual outline of the challenges of managing and accounting for the third-sector during times of crisis.FindingsPrior studies have covered aspects of trust, accountability and the use of accounting numbers for performance management in the third sector; however, little is known about how accounting numbers and disclosures can contribute to repairing donor trust and sensemaking following adverse events or how accounting numbers and disclosures can be used to navigate uncertainty. Drawing on accountability, trust and sensemaking literature, the papers in this AAAJ special issue contribute to closing this gap.Research limitations/implicationsWhilst the papers presented in this AAAJ special issue provide valuable insights into the challenges faced by third-sector organisations (TSOs) in times of crisis, several vital gaps that merit further investigations have been identified.Originality/valueThis paper and AAAJ special issue provide a set of original empirical and theoretical contributions that can be used to advance further investigations into the complex issues faced by the third sector.

show abstract

Section: A Research Agendamentioning

confidence: 99%

The contested nature of third-sector organisations

Paterson

Jegers

Lapsley

2023

AAAJ

Self Cite

View full text Add to dashboard Cite

show abstract

“… 1. The following brief descriptions of the three sectors (Jegers, 2015) were included at the beginning of the questionnaire: “The public sector consists of local and national government-based organizations; The non-profit sector consists of private organizations not aimed at distributing profits; The for-profit sector consists of private organizations aimed at distributing profits.” …”

mentioning

confidence: 99%

Choosing Jobs in the Public, Non-Profit, and For-Profit Sectors: Personal Career Anchors Moderating the Impact of Sector Image and Reputation

Pepermans

Peiffer

2022

Review of Public Personnel Administration

View full text Add to dashboard Cite

We expand on Cable and Turban’s employer knowledge model to investigate how sector attractiveness, that is, image and reputation, predicts management graduates’ sector-specific pursuit intentions, moderated by career anchors. The non-profit sector has the warmest image, followed by the public sector, while the latter is perceived as the least competent and shows the weakest reputation. Each sector’s competence image (but not its warmth image) and reputation significantly predict sector-specific pursuit intentions. The security, service, and challenge anchors confirmed their unique positive moderating impact, respectively for the public, non-profit, and for-profit sectors, although the challenge anchor reduced the public sector’s attractiveness. This study accentuates the importance of matching sector features with personal characteristics for understanding sector attractiveness to job seekers. Consequently, we offer new insights concerning sector-related recruitment practices and sector branding.

show abstract

How Much Does Nonprofit Board Governance Matter? Role of Interlocking Directorates, Executive Power, and Women on Boards in Executive Compensation

Yoon

2024

Review of Public Personnel Administration

View full text Add to dashboard Cite

This article develops an executive compensation model focusing on board governance structure in nonprofit organizations. Drawn from a panel of nonprofits in three Upstate New York cities from 1998 to 2014, the analysis shows that chief executive officers (CEOs) compensation is positively associated with interlocking directorships of CEOs and boards of directors. The results reveal that the executives enjoy more compensation when they serve on the boards of other nonprofit organizations, hold more power in a leadership position with CEO duality and longer tenure, and when the organizations are led by busy boards where a majority of members in the boardroom sit on the boards of multiple other nonprofits. The analysis further shows that financial rewards offered to the executives are contingent upon women’s representation in the boardroom. These findings suggest board governance composition plays a critical role in executive compensation. Implications for practice and future research are discussed.

show abstract

The economics of nonprofit organisations' governance

Cited by 3 publications

References 32 publications

The contested nature of third-sector organisations

The contested nature of third-sector organisations

Choosing Jobs in the Public, Non-Profit, and For-Profit Sectors: Personal Career Anchors Moderating the Impact of Sector Image and Reputation

How Much Does Nonprofit Board Governance Matter? Role of Interlocking Directorates, Executive Power, and Women on Boards in Executive Compensation

Contact Info

Product

Resources

About