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Bises, Bruno

doi:10.1023/a:1005036514854

Cited by 7 publications

(2 citation statements)

References 18 publications

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“…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

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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.

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Section: A Research Agendamentioning

confidence: 99%

The contested nature of third-sector organisations

Paterson

Jegers

Lapsley

2023

AAAJ

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“…Further, nonprofit charities that become increasingly dependent upon government support may find themselves vulnerable when significant economic contractions require subnational governments to reduce spending to meet balanced budget requirements. However, nonprofit charities provide public goods with significant positive externalities (Bises, 2000). Therefore, it is imperative for policymakers to understand the potential relationship between charitable and government service provision.…”

mentioning

confidence: 99%

Intersecting Sectors? The Connection Between Nonprofit Charities and Government Spending

Carroll

Calabrese

2017

J. Public Nonprof Aff.

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Non-profit and for-profit entrepreneurship: a trade-off under liquidity constraint

Chapelle

2008

Int Entrep Manag J

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Many non-profit enterprises are created ex-nihilo by individuals. The choice of non-profit status may be all the more surprising since this legal form denies founders the right to appropriate profits from the invested capital. The aim of this article is to understand the reasons why some individuals decide to create nonprofit organisations instead of for-profit firms and do so under liquidity constraint. The model suggests that non-profit organisations enter at higher optimal levels of production, and are more constrained by access to credit. Moreover, non-profit entrepreneurs are more managerially efficient than their for-profit counterparts. However they cannot allocate capital as efficiently as the for-profit firms would do.

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Untitled

Cited by 7 publications

References 18 publications

The contested nature of third-sector organisations

The contested nature of third-sector organisations

Intersecting Sectors? The Connection Between Nonprofit Charities and Government Spending

Non-profit and for-profit entrepreneurship: a trade-off under liquidity constraint

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