“…Since at least the 1980s, charities have generated a substantial portion of their revenues from the sales of goods and services, especially in the arts, education, and healthcare sectors (Child, 2010). And they have experienced a growing shift toward the hiring of professional managers, and the adoption of formalized practices such as strategic planning, independent financial auditing, and quantitative evaluation and performance measurement (Brest, 2012;Bromley & Meyer, 2014;Ebrahim, 2003b;Hwang & Powell, 2009). …”