Recent research on management control and performance measurement and management (PMM) points towards a concern to provide suitable systems in nonprofit organizations (NPOs). However, few attempts have been made to understand these organizations and how their peculiarities influence this...

We extend the performance comparison study of nonprofits (NPs) and pass-throughs by examining large NPs and large C corporations (CCs). Unlike that study, we also examine performance outcomes under two different tax shield policies. We use the Capital Structure Model as our main methodology. Our...

This study aims to empirically verify whether the entrepreneurial strategic orientation of social enterprises has any effect on organizational effectiveness with the mediation of dynamic capabilities. In the consideration of social enterprises' features, strategic orientation consisted of social...

In the 75th year of its independence from colonial rule, India confronts grave challenges to its economic and social development and to its democracy. Civil society in India has led the achievement of development goals and civil and political rights since the Gandhian movement of the early 20th...

The social economy (SE) has emerged as an interesting alternative for dealing with social problems. However, there are some concerns related to the abilities of these institutions regarding accountability. Thus, the present work aimed to determine if private social solidarity institutions (IPSS)...

This paper aims to contribute to the conceptual debate on the connection between social innovation and social entrepreneurship, considering the role of the ‘social’ within this connection. Supported by a systematic literature review (SLR) with an in-depth analysis of 34 articles from...

Purpose: This study examined whether nonprofit hospitals reflect social roles as well as values and satisfy their financial responsibilities compared with for-profit hospitals. Design/methodology/approach: Using panel data from the Hospital Financial and Utilization Information Data System in...

Volunteering is a widespread allocation mechanism in the workplace. It emerges naturally in software development or the generation of online knowledge platforms. Using a field experiment with more than 2000 workers, we study the effect of team size on volunteering in an online labor market. In...

We develop a formal model of social duties. Duties to respect entitlements (duties of justice) differ from duties to promote well-being (duties of charity). A situationspecific version of our model takes entitlements as primitives. A fully portable version derives entitlements from situational...

Revenue drift, where insufficient attention is given to economic, relative to social, goals, threatens social enterprise performance and survival. We argue that financial incentives can address this problem by redirecting employee attention to commercial tasks and attracting workers less...

Purpose - The purpose of this paper is to provide an overview of a successful model on how to prepare business students to be successful in a new, post-pandemic world that faces enormous social challenges. Design/methodology/approach - The article discusses the current business and social...

The National Money Laundering/Terrorist Financing Risk Assessment (NRA) Toolkit has been developed by World Bank Group (WBG) staff members to support WBG client countries and jurisdictions in self-assessing their money laundering and terrorist financing risks.The nonprofit organization (NPO)...