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Hewitt, Julie; Brown, Daniel K.

doi:10.1023/a:1005092819278

Cited by 12 publications

(2 citation statements)

References 15 publications

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“…The actors involved in an NPO are in fact multiple and the roles they play are different (Herlin & Pazirandeh, 2012;Bernstein, Buse & Slatten, 2015). As a result, this framework could be adopted in a non-profit organization (Hewitt & Brown, 2000;Miller-Millesen, 2003). The incomplete contracts (bargaining) theory (Williamson, 1985;Grossman & Hart, 1986;Hart & Moore, 1990;Shapira, 2000;Van den Berg, 2004) could better clarify the need for a good corporate governance structure within an NPO.…”

Section: Literature Review and Frameworkmentioning

confidence: 99%

NPO Funding in Italy: The Role and the Contribution of Corporate Governance

Gazzola¹,

Amelio²,

Grechi³

et al. 2020

IJBM

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By adopting mainly the “principal-agent theory”, the study analyses how non-profit organizations (NPOs) corporate governance structure could increase the trust of the donors and therefore affect their ability to receive donations from taxpayers. Starting from a literature review we concentrated our attention on the non-profit sector where NGOs represent the largest category. In Italy, starting from 2006, all NPOs could receive funding deriving from taxes paid by citizens when making tax returns with the so called ‘5 per thousand’ of the personal income tax. We analyzed the corporate governance disclosure practices of the first Italian 100 NPOs that received the highest donations from 5 per thousand. In particular, we elaborated a CGI index that includes governance and informativeness. This paper shows how an efficient and transparent corporate governance structure motivates the donors to donate 5 per thousand to NPOs that demonstrate good corporate governance. The findings suggest that taxpayers are inclined to allocate 5 per thousand to organizations where the information level, from a governance point of view, is high, easily available and clear about the purpose in the specified field of research.

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Section: Literature Review and Frameworkmentioning

confidence: 99%

NPO Funding in Italy: The Role and the Contribution of Corporate Governance

Gazzola¹,

Amelio²,

Grechi³

et al. 2020

IJBM

View full text Add to dashboard Cite

show abstract

“…Long and Arnold (1995) note that there is often an "intense rivalry" among environmental nonprofit groups operating in similar issue areas and competing for a fixed pool of resources. Additionally, many environmental nonprofits are more focused on their own existence rather than institutional norms [at the sector level], as they deal with adapting to environmental uncertainty [policy environment], problematic interdependencies [varied stakeholder pressures and interests] and managing resource flows [i.e., service and budget maximization] (Hewitt & Brown, 2000). Many nonprofit environmental organizations were founded on the principles of fighting the offenses of corporations and the intrusions of government.…”

Section: Nonprofitsmentioning

confidence: 99%

The Role of Urgency in Forming Cross-Sector Collaborations to Address Environmental Sustainability in the U.S.

Heuer¹

2014

JMS

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Recognizing that the U.S. has failed to formulate and implement an integrated national strategy addressing environmental sustainability and energy conservation, this paper proposes cross-sector collaboration among the business, government, and nonprofit sectors as a necessary approach. This paper draws on institutional theory to explain differences among the sectors, and the challenges posed in forming cross-sector collaboration. Scenarios of sustainability initiatives are presented along with potential inhibitors to explain barriers posed by inter-and intra-sector institutional differences. This paper proposes that prolonged urgency, supported by ongoing turbulent conditions economically, socially, and environmentally, is necessary to form cross-sector collaboration at a supraorganizational level.

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“Corporate” governance in nonprofit organizations

Jegers

2009

Nonprofit Mgmnt & Ldrshp

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The economics-based theoretical and related empirical literature on the governance of nonprofit organizations is brought together and integrated in a way easily accessible for noneconomists. This literature is scattered in academic journals covering economics, health economics, management, and accounting, and in the more nonprofit-geared research publications. After defining corporate governance, I present in a nontechnical way the most appropriate economic framework for studying governance problems: the principal-agent theory. Most of the economic literature deals with the role and influence of the board and its relation to the organization' s management and performance. This is reflected in the article' s structure. The board' s functioning, composition, and committee structure are first discussed, followed by a review of the literature on incentive-based remuneration schemes, disclosure of financial information, and the use of debt to mitigate agency problems between the board and management. The literature dealing with donors and subsidizing authorities in governance relations is then presented. The article concludes with a number of practical implications of the scholarly obtained results to date, as well as some suggestions for further theoretical and empirical research.

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Untitled

Cited by 12 publications

References 15 publications

NPO Funding in Italy: The Role and the Contribution of Corporate Governance

NPO Funding in Italy: The Role and the Contribution of Corporate Governance

The Role of Urgency in Forming Cross-Sector Collaborations to Address Environmental Sustainability in the U.S.

“Corporate” governance in nonprofit organizations

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