The economics of performance management in nonprofit organizations

Speckbacher, Gerhard

doi:10.1002/nml.15

Cited by 174 publications

(162 citation statements)

References 28 publications

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“…NPOs are accountable to a variety of constituencies with heterogeneous goals and needs, with key stakeholders being those constituencies who make large investments to fulfill the organization's mission, such as financial donors, service recipients, or volunteers (Speckbacher, 2003). Given their heterogeneous goals, these constituencies are viewed as often conflicting.…”

Section: The Importance Of External Stakeholdersmentioning

confidence: 99%

Influences on the Architecture of Human Resource Management in Nonprofit Organizations

Ridder

McCandless

2008

Nonprofit and Voluntary Sector Quarterly

112

121

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Human resource management (HRM) plays an important role in providing better management for nonprofit organizations (NPOs). Yet little is known about what influences their human resource practices. After discussing how the strategic and humanresource-based theoretical approaches are appropriate for analyzing HRM in NPOs, the authors explore the current nonprofit literature to identify the specific characteristics of strategic orientations and human resources in NPOs. As a result, the authors propose an analytical framework that is differentiated into four HRM types. This framework enables a better understanding of the relationship between the specific characteristics of NPOs and the architecture of HRM.

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Section: The Importance Of External Stakeholdersmentioning

confidence: 99%

Influences on the Architecture of Human Resource Management in Nonprofit Organizations

Ridder

McCandless

2008

Nonprofit and Voluntary Sector Quarterly

112

121

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“…Contrary to our expectation, when delegation increases, we find that incentive compensation is used less to align individual objectives with organizational objectives (H 1 ). This result can be explained by the unique place of intrinsic incentives within nonprofit organizations; namely, the increase of the responsibilities involved with delegation can become a powerful enough motivation to match individual and organizational aims [21], [22].…”

Section: Resultsmentioning

confidence: 99%

“…In this regard, the nonprofit sector's decision system is similar to the for-profit sector's decision system, with a separation between decision-making (i.e., initiation and implementation) and the assumption of the risks that leads to the control of decisions (ratification and supervision) [19], [20]. Even so, the application of the agency theory to nonprofit organizations must be done cautiously, because incentive compensation systems function differently within the nonprofit sector, compared to the for-profit sector [21], [22], as we address in the following discussion. In fact, the nondistribution constraint does not allow non-profit organizations to disburse profits to their constituencies, but rather these benefits must be used within the organizations themselves.…”

Section: Agency Theory In Nonprofitmentioning

confidence: 99%

“…Conversely, non-profit incentive programs commonly seek a mutual trust that reinforces the identification of the individual with the organization's identity. In this line, non-profits give greater importance to non-financial extrinsic incentives and intrinsic incentives, that is, "soft incentives" that do not involve financial gain but rather impact the agent's behaviour through the fulfilment of the organization's goals and mission [22]. However, within the confines set by the non-distribution constraint, several financial extrinsic incentives can be applied [15].…”

Section: Hypotheses Developmentmentioning

confidence: 99%

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Determinants of Organizational Design Choices in Spanish Nongovernmental Development Organizations

Pérez¹

2017

EBM

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This paper adds to the scant literature on the internal structure of organizations by focusing on the organizational design of nongovernmental development organizations (NGDOs). Specifically, we evaluate prominent Spanish NGDOs during 2010 to determine the balance of two key organizational design choices at the NGDO's project department: delegation of authority to lower-level employees and the provision of incentive compensation to ensure that these employees do not misuse their discretion. We develop a simultaneous model of these two choices that treats delegation and incentive compensation as endogenous variables. The results of our empirical analysis provide evidence that delegation of decision rights and incentive compensation systems are interdependent allowing scholars and practitioners a better understanding of the determinants of organizational design choices.

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“…In profit-making organizations, profits serve as a simple common means to measure organizational success and benchmark performance (Sawhill & Williamson, 2001;Speckbacher, 2003). NFPs, however, have no uniformity of financial goals that can be applied as a means of measurement in comparing the goods they produce or the services they offer (Kong, 2007b;Speckbacher, 2003).…”

Section: Importance Of Intellectual Capital In the Not-for-profit Sectormentioning

confidence: 99%

Introducing the Intellectual Capital Interplay Model: Advancing Knowledge Frameworks in the Not-for-Profit Environment of Higher Education

Helm-Stevens¹,

Brown²,

Russell³

2011

IES

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Knowledge management has the potential to develop strategic advantage and enhance the performance of an organization in terms of productivity and business process efficiency. For this reason, organizations are contributing significant resources to knowledge management; investing in information location and implementing knowledge management processes and systems. However, most of these processes and systems focus only on knowledge management and omit the critical element of value. This paper examines intellectual capital and knowledge management within the not-for-profit environment of higher education. The research is focused on intellectual capital and is framed by the perspective of the strategic importance of knowledge. It is argued that the understanding and application of knowledge management within institutions of higher education is underdeveloped which resulted in a model and framework being proposed.

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The economics of performance management in nonprofit organizations

Cited by 174 publications

References 28 publications

Influences on the Architecture of Human Resource Management in Nonprofit Organizations

Influences on the Architecture of Human Resource Management in Nonprofit Organizations

Determinants of Organizational Design Choices in Spanish Nongovernmental Development Organizations

Introducing the Intellectual Capital Interplay Model: Advancing Knowledge Frameworks in the Not-for-Profit Environment of Higher Education

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