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1.
Entrepreneurship theories of the non-profit sector 总被引:1,自引:0,他引:1
Christoph Badelt 《Voluntas: International Journal of Voluntary and Nonprofit Organizations》1997,8(2):162-178
This article summarises the main results of entrepreneurship theories of the non-profit sector and discusses the impact they
may have on theory development and on the real world non-profit sector. It is pointed out that the entrepreneurship approach
advances our knowledge of the non-profit sector, especially by stressing the supply-side aspect and by focusing on the preferences
individuals must have in order to engage in non-profit activities. There is empirical evidence consistent with entrepreneurship
theories. Yet most observations do not exclusively support entrepreneurship theories but also provide evidence consistent
with other economic theories of the non-profit sector. This illustrates that the various economic theories of the non-profit
sector are more complements than substitutes. Furthermore, entrepreneurship theories indirectly help to improve the image
non-profit organisations have in the real world; therefore they play a prominent role in teaching programmes which have been
established to train non-profit managers.
The author gratefully acknowledges the comments of the participants of theVoluntas Symposium at Yale University, especially the comments made by Estelle James, James Ferris and Dennis Young. 相似文献
2.
Bruce R. Kingma 《Voluntas: International Journal of Voluntary and Nonprofit Organizations》1997,8(2):135-148
Burton Weisbrod's 1975 article, Toward a theory of the voluntary non-profit sector in a three-sector economy, models non-profit
organisations as suppliers of public goods which are undersupplied by government to heterogeneous populations. This article
examines the implications, extensions and empirical tests of the Weisbrod theory. It also examines the theories of pure and
impure altruism, the heterogeneity hypothesis, and the various ‘publicness’ indexes of non-profit output. The commonalities
between the public good model and the trustworthiness model of non-profit organisations are also explored.
He is also a Research Associate of the Mandel Center for Nonprofit Organizations at Case Western Reserve University. 相似文献
3.
A common feature of most non-profit theories is their concentration on the service-providing role of non-profit organisations, and the neglect of their redistributional role. At the cost of some simplification, there are two possible public policy responses to social inequalities: (1) the welfare state model with welfare redistribution under government control; and (2) the non-profit-based model — a large network of private organisations heavily supported by the government and complemented by government delivery of services. After 40 years of state socialism, Hungary now faces some important questions. What will be the role of the new voluntary sector? What are the possibilities of following the Western European route — a version of the welfare state model — or the American way — a non-profit-based model bolstered by ‘third-party government’? The present Hungarian situation is ambiguous; we can find arguments for and against both. It is also argued that a mixed solution, some cooperation between the public and private sectors, is needed. The Western European, American and Hungarian experiences indicate that only a strong for-profit sector and a developed, harmonious government/non-profit partnership can ensure healthy social and economic development. The present Hungarian situation is far too complex and difficult to promise a fast and conflict-free establishment of this partnership. But both public institutions and government are acting in a way that may result in the development of a government-supported non-profit sector. There may be an opportunity for developing a ‘Hungarian welfare state model’. 相似文献
4.
Daniel F. Skelly 《Voluntas: International Journal of Voluntary and Nonprofit Organizations》1994,4(4):555-568
Tax-exempt, non-profit organisations represent a significant and growing sector within the US economy. Between 1975 and 1990, assets of tax-exempt organisations increased in real terms by over 150 per cent while the revenue increased by over 227 per cent. This compares to a growth in real GDP of 52 per cent over the same period. A variety of tax policy issues on tax-exempt organisations and the non-profit sector can be addressed using several sources of data collected by the IRS from federal information and tax returns of exempt organisations. The Statistics of Income (SOI) Division, using sample data, conducts studies of many of the different components of the tax-exempt sector, including non-profit charitable organisations, organisations exempt under sections 501(c)(4)-(c)(9), private foundations and 4947(a) charitable trusts, and the unrelated business income of tax-exempt organisations. Income statement, balance sheet and other financial data, as well as a great amount of non-financial information, are collected in these SOI studies. The primary purposes of this article are: first, to document the role of the non-profit sector in the US economy and the evolving growth and change within the sector from the mid-1970s through to the present; and, second, to describe the ongoing SOI studies of tax-exempt organisations, the products and services available through SOI, and the future statistical plans at SOI for data collection and analysis of tax-exempt organisations and the non-profit sector. 相似文献
5.
Jack B. Moody 《Voluntas: International Journal of Voluntary and Nonprofit Organizations》1994,4(4):569-580
This paper describes how the Bureau of the Census collects and publishes data on non-profit organisations in its economic censuses programme. The paper provides a brief history of the economic censuses and describes in more detail the census of service industries component. The progressive expansion of the industry coverage of the census is explained and related to the non-profit sector. The paper further describes concepts and methodologies that are used in collecting and publishing data for non-profit organisations. Definitions, methods of enumeration, and basic data measures are explained and contrasted to concepts used in covering the for-profit sector. Finally, the paper describes how census data can be used to better understand the non-profit sector and identifies some possibilities for improving information from the economic censuses and other statistical programmes which cover non-profit organisations. 相似文献
6.
Henry R. Luce Professor of Law Political Science Susan Rose-Ackerman 《Voluntas: International Journal of Voluntary and Nonprofit Organizations》1997,8(2):120-134
Ideology and altruism are central to understanding the non-profit charitable sector. This paper addresses three questions. Why do people make charitable gifts? Why do they usually give to non-profit organisations? When can non-profits run by committed ideologues compete with profit-oriented entrepreneurs in the provision of services? the altruistic motives of individuals and the ideological commitments of entrepreneurs come together to support charitable organisations. The non-profit form provides a weak guarantee that gifts are not being syphoned off as profits. Furthermore, independent non-profits can often better reflect donors' desires than public agencies constrained by majoritarian claims, and ideological entrepreneurs can use the non-profit form to reify their beliefs without being accountable to profit-seeking investors. A non-profit organisation can only survive, however, if it can attract money and customers. Sometimes its ideological character will facilitate both tasks. Non-ideological customers may, nevertheless, patronise an ideological non-profit if the entrepreneur's commitment helps to guarantee high quality. 相似文献
7.
Michael Krashinsky 《Voluntas: International Journal of Voluntary and Nonprofit Organizations》1997,8(2):149-161
This article examines and organises the economic literature dealing with non-profit institutions using the concept of ‘stakeholders’.
In general, the literature identifies conflicts between various groups of stakeholders and then proceeds in two very different
directions. The first is supportive of the non-profit sector, suggesting that non-profit organisations resolve those conflicts
more effectively than other types of institutions. This provides a positive theory of the non-profit sector, explaining that
non-profit institutions evolve when they are more effective in providing a particular good or service than other possible
institutional arrangements. The second direction is more critical of the non-profit sector, suggesting that those conflicts
will persist in non-profit institutions and will require some kind of resolution, including perhaps government intervention.
Of course, a stakeholder approach to non-profit theory focuses on conflict and ignores some other views of the sector. 相似文献
8.
Virginia A. Hodgkinson 《Voluntas: International Journal of Voluntary and Nonprofit Organizations》1990,1(2):6-32
The need for a national typology of the US non-profit sector has long been recognised. A typology which could better define and describe the variety and diversity of non-profit organisations by type or major function will serve numerous research and public policy uses. This article describes the essential elements of the National Taxonomy of Exempt Entities (NTEE), developed over almost a decade after extensive consultation with agencies in the non-profit sector and the United States government. The article reports an initial analysis of the classification of nearly one million non-profit organisations in the US, and comparisons are made with earlier estimates inDimensions of the Independent Sector. Based on these findings, changes are proposed to this biennial statistical profile of the US non-profit sector. The importance of developing national typologies of non-profit organisations is discussed as a basis for comparative international research. 相似文献
9.
The importance of non-profit organisations (NPOs) in the South African development sector is undisputed, especially after the economic recession that negatively affected government's delivery of social services. Despite its important role, NPOs experience great difficulties, obtaining sustained funding. 相似文献
10.
Alice K. Johnson Dennis R. Young 《Voluntas: International Journal of Voluntary and Nonprofit Organizations》1997,8(3):303-322
With the revolution of December 1989, citizens of Romania gained the right to form non-profit organisations for the first
time in 40 years. Since then, Romania has begun to explore the frontiers of private initiative through the introduction of
non-profit, non-governmental organisations as well as profit-making businesses. In this article we review the historical development
and legal framework of Romania's emerging non-profit sector. We also provide the first empirical snapshot of that sector by
applying the International Classification of Nonprofit Organizations (ICNPO) developed by Salamon and Anheier to 499 organisations
identified in theSoros Catalogue of Nongovernmental Organizations in Romania: 1991–92. Finally, we speculate on the future development of the Romanian non-profit sector by considering alternative scenarios involving
the relationships between indigenous nonprofits, international NGOs and the Romanian government. 相似文献
11.
Burton A. Weisbrod Elizabeth Mauser 《Voluntas: International Journal of Voluntary and Nonprofit Organizations》1991,2(1):3-25
The role of private non-profit organisations in modern economic systems is poorly understood. The tax and subsidy treatment of non-profits relative to private firms affects the competitive position of each, and thus their relative strength within any industry; in the United States, for example, non-profit organisations play major competitive roles in such industries as hospitals, nursing homes, day care centres, schools and arts organisations.This paper reports results from a survey of tax policies toward non-profit organisations in eleven countries. The major findings are: (1) the definition and scope of such organisations varies considerably; (2) non-profit organisations are typically regulated by the tax collection agency, but in some countries there is also involvement from the government agency responsible for the particular realm of activity, such as health or education; (3) tax subsidies to non-profits take many forms — not only exemption from corporate profits tax but, depending on the country, for land, buildings, mail and motor vehicles; (4) almost every country limits non-profit organisations' unrelated business activities; and (5) donors are generally permitted to deduct donations of money from taxable income, although there are typically both minimum and maximum limits. These findings point up the larger task of understanding why such differences exist across countries, and what are the effects.Burton Weisbrod is John Evans Professor of Economics and Director of the Center for Urban Affairs and Policy Research, Northwestern University, Evanston, Illinois.Elizabeth Mauser is a PhD candidate in Economics at the University of Wisconsin-Madison.We thank the Ford Foundation for financial support. We also thank those people who responded to the survey questionnaire: Christoph Badelt (Austria), Patrick De Bucquois (Belgium), Miklos Marschall (Hungary), Jimmy Weinblatt (Israel), Disiano Preite (Italy), Mark Robson (United Kingdom), Julia Montserrat (Spain), Ching-chang Yen (Taiwan), Somchai Richupan (Thailand), John Simon (United States) and Wolfgang Seibel (West Germany). In addition, we benefited from reading draft papers by Frits W. Hondius (Council of Europe) and Sheila Avrin McLean (McLean & Co. Ltd), both of whom have done related work on tax treatment of charities in various countries, and from comments by Christoph Franz on an earlier draft of this paper. A version of this paper will appear in a forthcoming volume published by the Center for Social Policy Studies, Jerusalem, Israel. The editors are grateful for the permission of Dr Yaakov Kop, Director of the Center, to publish this paper inVoluntas. 相似文献
12.
Jenkins Robert M. 《Voluntas: International Journal of Voluntary and Nonprofit Organizations》1995,6(2):183-201
One of the important developments in post-Communist Hungary has been the growth of the voluntary or non-profit sector. Under
the Communist regime, voluntary associations were controlled and independent organisations were largely suppressed. During
the 1980s, advocacy groups and independent associations emerged to challenge the Communist monopoly on organisation. These
challenges were instrumental in laying the foundation for the post-Communist non-profit sector, providing models of organisation
and experienced activists. After the creation of a new legal framework in 1989 and 1990, the growth of the non-profit sector
was dramatic. Two types of non-profit organisations have developed in democratic Hungary: associations predominate in membership
activities, while foundations are active in fields requiring fund-raising. Attempts by the Hungarian Democratic Forum-led
government to shape the non-profit sector to meet its goals were met with political pressure from professionals in the non-profit
sector. The result was the beginnings of a contract-for-service regime and increased organisation of a contract-for-service
regime and increased organisation of interests within the non-profit sector itself.
This is a revised version of a paper presented at the 1994 Annual Conference of the Association for Research on Nonprofit
Organizations and Voluntary Action (ARNOVA), Berkeley, California, October 1994. The author gratefully acknowledges support
from the Program on Nonprofit Organizations (PONPO), Yale University. Helpful comments were provided by David Bronkema, éva
Kuti, Debra Minkoff, Suzanne Morrah and members of the PONPO Colloquium. 相似文献
13.
Keith Snavely Uday Desai 《Voluntas: International Journal of Voluntary and Nonprofit Organizations》1995,6(1):23-38
Bulgaria, like other East European nations since the collapse of communism, has moved rapidly to form private, self-directed
non-profit and voluntary organisations. Like those nations too, Bulgaria faces a number of challenges in its pursuit of forming
a strong non-profit sector. Chief among those challenges are establishing a sound legal foundation, defining the social purposes
and functions of the non-profit sector, and establishing the legitimacy of these organisations in the minds of the Bulgarian
people. These three challenges are analysed in the essay, following an overview of the current make-up and characteristics
of the emerging non-profit sector. 相似文献
14.
Helmut K. Anheier Eckhard Priller 《Voluntas: International Journal of Voluntary and Nonprofit Organizations》1991,2(1):78-94
The paper describes how the non-profit sector in East Germany has passed through several distinct phases in recent years. It shows how the role of the non-profit sector under the system of party dominance and centralised economic and social planning signified a major contradiction of East German society: the artificial under-development of civic society in eastern Europe's most successful economy. During the first phase of the transition period in late 1989, the expression and manifestation of political views was predominant. With the disintegration of the socialist party-state, the needs for social service provision increased. West German organisations have increasingly become the dominant factor in East German non-profit sector affairs. The paper argues that the East German non-profit sector will emerge as a slightly poorer and more secular version of its West German counterpart. 相似文献
15.
Lester M. Salamon Helmut K. Anheier 《Voluntas: International Journal of Voluntary and Nonprofit Organizations》1992,3(3):267-309
Building on a previousVoluntas article (Salamon and Anheier, 1992b), which formulated a systematic approach to defining the non-profit sector for purposes of comparative research, this article takes on the complementary task of formulating a classification system that can be used to differentiate systematically the types of non-profit organisations that exist at the global level. To do so, the article first assesses a number of existing classification systems, such as the International Standard Industrial Classification and the National Taxonomy of Exempt Entities. Finding these systems inadequate, the article then introduces an alternative system, which we term the International Classification of Nonprofit Organizations (ICNPO). The ICNPO classifies non-profit establishments into 12 major groups based on their primary economic activity, and then further sub-divides these into 24 sub-groups. The result is a system that scores high in terms of five key evaluation criteria: economy, significance, rigour, organising power, and richness. What is more, initial tests of the ICNPO in a set of countries show that it performs well in coming to terms with the diverse types of non-profit institutions that exist around the world.Lester Salamon is Professor at the Johns Hopkins University, Baltimore, Maryland 21218 and Director of the Institute for Policy Studies there.Helmut Anheier is Research Scientist at the Institute for Policy Studies at the Johns Hopkins University and Assistant Professor of Sociology at Rutgers University, New Brunswick, New Jersey, 08903. He is co-editor ofVoluntas.The authors are grateful to Kusuma Cunningham for her assistance in developing the ICNPO and for compiling Appendix C of this paper. 相似文献
16.
Anita Randon Perri 《Voluntas: International Journal of Voluntary and Nonprofit Organizations》1994,5(1):27-58
This paper presents a comparative analysis of the findings of a 24 country study of the legal restrictions on the freedom
of non-profit and charitable organisations to engage in public policy campaigning. The countries are divided into those which
organise the legal status of non-profit bodies around the concept of a charity, and those that do not. The central finding
is that all and only charity law countries have constraints on campaigning which are specific to non-profit bodies. The paper
reviews a number of possible explanations for this, at the level of jurisprudential rationales which might show that it is
necessary or at least rational for only the charity law countries to have developed such restrictions. To varying degrees,
all are found wanting. It is suggested that no explanation based on an ‘inner logic of the law’ will serve to explain the
phenomenon, and that future research might concentrate on comparative political history rather than on jurisprudence.
Planning Officer, Social Services Department, Royal County of Berkshire. formerfy Acting Head of Policy Analysis and Research,
National Council for Voluntary Organisations, London, United Kingdom.
(Most of the research for this paper was conducted when this author was Head of Policy Analysis and Research at the National
Council for Voluntary Organisations, London, UK.)
Full information about the research summarised here is given in 6 and Randon, 1994. This research was conducted with the support
of the National Council for Voluntary Organisations. We are grateful to all our respondents for their time in answering a
difficult questionnaire, provision of documentation and alternative contacts, patience and advice. They are too numerous to
list here: a full list is available from the authors. Some, to whom we are particularly grateful, must remain anonymous because
they work in countries or in professional positions where campaigning is a sensitive subject. The Nuffield Foundation made
available a small grant to cover our translation costs; PROFTRANS undertook most of the translations for us. Martin Knapp,
Marilyn Taylor and Nigel Tarling helped to identify potential respondents. Tymen van der Ploeg, Jacques Defourny and Lindsay
Driscoll assisted in piloting the questionnaire. Lindsay Driscoll and Bridget Phelps read and commented on early drafts of
part of the paper. The editors and anonymous referees for this journal provided important additional information and advice.
The usual disclaimer of responsibility for our errors applies to all of them. 相似文献
17.
This article argues that Alfred Chandler's analysis of the British firm cannot be transposed to the very different context
of non-profit organisations in Britain. Both in relation to charitable non-profit organisations and mutual benefit organisations,
Chandler's theory of the development of firms does not help explain organisational development. The main thrust of the argument
is that the explanation for the smaller size of charitable non-profits in Britain than in America is largely institutional
and partly socio-cultural; the explanation does not lie in any failure in Britain to adopt new techniques of management and
organisation. With mutual benefit non-profits, a rather different account is presented. ‘Mutuals’ which had a strong fraternal
element were relatively more successful in Britain than in America, although there is less difference between the two countries
with regard to ‘non-fraternal’ mutuals. Once again, it is argued that institutional and socio-cultural factors—rather than
the factors identified by Chandler—account for this.
I wish to thank Desmond King for his helpful comments on an earlier version of this essay. 相似文献
18.
Deborah Burnham Albert M. Teplin 《Voluntas: International Journal of Voluntary and Nonprofit Organizations》1994,4(4):502-518
The benefits of providing a separate accounting for non-profit organisations in the financial accounts of the United States are discussed. At present, national economic accounts in the US include non-profit organisations with individuals in the household sector; separate information on the financial activity of non-profit institutions until now has not been available. In this paper, aggregate statistics from federal government tax-exempt filings for non-profit institutions are put into a US flow-of-funds framework. The data for the 1982–1988 period indicate that non-profit institutions accounted for a significant and growing proportion of assets of the household sector in the United States. Their liabilities were also a surprisingly large share of the household sector total. Moreover, funds supplied by the non-profit sector for investment were in some years comparable to funds made available by several important groups of non-depository financial intermediaries. Separate accounting for non-profit organisations within national economic accounts would be likely to reveal an important channel for investment financing in the United States and would significantly improve our ability to measure and analyse the financial activity of individuals by allowing for a purer household sector.The analysis and conclusions set forth are those of the authors and do not necessarily indicate concurrence by Salomon Brothers, the Board of Governors, Federal Reserve Banks or other members of their staffs. 相似文献
19.
Kirsten A. Grønbjerg 《Voluntas: International Journal of Voluntary and Nonprofit Organizations》1994,5(3):301-328
The National Taxonomy of Exempt Entities (NTEE) constitutes a major contribution to the field of non-profit research, but
is beset by conceptual and practical problems. The application of the taxonomy to the list of charitable organisations recognised
by the US Internal Revenue Service (IRS) is also an important resource for research, although it has limitations as well,
especially for industry-specific and regional analyses. Using survey data from the Chicago metropolitan region, I show that
regional estimates for human services based on only those charitable organisations which are required to file tax returns
may miss over 40 per cent of the total number of organisations and under-estimate total revenues by almost half. Finally,
I point to conceptual, technical and institutional challenges that must be addressed if the NTEE is to gain maximum utility. 相似文献
20.
Richard Steinberg 《Voluntas: International Journal of Voluntary and Nonprofit Organizations》1997,8(2):179-204
This article evaluates economic theories of the non-profit sector by their ability to enlighten our understanding of the scope
of inquiry, the determinants of the size and scope of the non-profit sector, and the behavioural responses of donors, volunteers,
paid staff and non-profit organisations to changes in their external environment. Adherence to a non-distribution constraint
has proven to be a useful way of delimiting economic analysis of non-profit organisations, but more attention should be paid
to alternatives. Economists have been less successful at developing usable distinctions between voluntary action and exchange.
The size and scope of the sector appear to be determined by entrepreneurial supply factors, donations (which in turn are influenced
by tax policy, governmental spending, fund-raising, and the quality and mixture of organisational outputs, commercial or charitable),
commercial activities, capital supply, the supply of labour (paid and volunteered), the marketability of outputs, and the
distribution of consumer characteristics. Variations of James's (1983) model have proven useful to predict the reaction of
non-profits to exogenous changes.
I thank Symposium participants, especially Mark Schlesinger, Paul DiMaggio, Anne Preston, Avner Ben-Ner and Helmut Anheier
for helpful suggestions. 相似文献