Integrated Social Accounting for Nonprofits: A Case from Canada

Whereas social accounting has been strong in its critique of conventional accounting, to date it has not been as effective in developing accounting frameworks consistent with its principles. This is particularly true for nonprofit organizations. The costs of nonprofits can be easily measured; however, not captured by conventional accounting is the value of their nonmonetized resources such as volunteers. This paper argues that social accounting for nonprofits would benefit by creating accounting statements that combine the economic and social impact of an organization (referred to as an integrated approach). After discussing some historic examples of integrated social accounting, the paper presents a Canadian case study in which the value added by volunteers of a nonprofit organization is combined with its financial statements in an Expanded Value Added Statement. By combining social and economic information, a very different performance story of the organization emerges.     

A Calmly Disruptive Insider: The Case of an Institutionalized Advocacy Organization at Work

Through a case study of a leading service provider organization in Philadelphia, this paper explores the advocacy work of a publicly funded, professionalized, institutionalized nonprofit organization. In this article I relate how in the spring of 2002, staff at the organization responded to a recurring political issue: local business groups were again calling for official action against “aggressive panhandlers” in the downtown district. I use ethnographic and historical data to show that the organization’s institutionalization and ties to the public sector have allowed staff to develop resources and skills for being both contentious claim-makers and influential actors in the institutional political arena.

Tweet, tweet, tweet: A content analysis of nonprofit organizations’ Twitter updates

Many of the relationship cultivation strategies and the dialogic principles assume symmetrical communication is taking place. However, significant amounts of information are shared in a one-way manner. Although they have fallen out of favor with many academics, the four models of public relations can provide significant insights into how organizations communicate. Using the models as the guiding framework, this brief study examines how nonprofit organizations from the Philanthropy 200 communicate on Twitter. The findings reveal that the organizations are more likely to use one-way models despite the potential for dialogue and community building on the social networking site.     

Engaging stakeholders through Twitter: How nonprofit organizations are getting more out of 140 characters or less

While it may seem difficult to communicate in a meaningful manner with 140 characters or less, Twitter users have found creative ways to get the most out of each Tweet by using different communication tools. This paper looks into how 73 nonprofit organizations use Twitter to engage stakeholders not only through their tweets, but also through other various communication methods. Specifically it looks into the organizations utilization of tweet frequency, following behavior, hyperlinks, hashtags, public messages, retweets, and multimedia files. After analyzing 4655 tweets, the study found that the nation's largest nonprofits are not using Twitter to maximize stakeholder involvement. Instead, they continue to use social media as a one-way communication channel as less than 20% of their total tweets demonstrate conversations and roughly 16% demonstrate indirect connections to specific users.     

Looking Beyond Traditional Volunteer Management: A Case Study of an Alternative Approach to Volunteer Engagement in Parks and Recreation

In an era of declining volunteerism it is critical to examine alternative approaches to volunteer management that may better promote engagement and address common barriers to volunteering. Using a “best practices” Canadian case study approach, this research describes an alternative approach to volunteer engagement that emphasizes lifestyle integration, organizational informality and flexibility, and volunteer–agency collaboration. We suggest that traditional volunteer management structures may actually be hindering engagement and call instead for a more vocation-based, networked, and collaborative approach which affords greater autonomy to the volunteer and sees power being shared between agencies and volunteers.     

Comparing the two sides of the nonprofit organization–donor relationship: Applying coorientation methodology to relationship management

Although public relations scholars recommend practitioners strive for symmetry in their communication programming, scholarship on the organization–public relationship has abandoned the push for symmetry despite potential problems that could emerge when the organization and publics have different viewpoints. Using the coorientation methodology, this study found that even though fundraisers and donors at a West coast hospital viewed their relationship positively, the differences in the evaluations leave room for the organization to devise strategies to improve the relationship status.     

Connecting the Characteristics of International Volunteer Experiences with Their Impacts: A Canadian Case Study

The direct relationship between international volunteer experiences and impacts has rarely been explored and yet is important for understanding why certain impacts occur in the lives of volunteers upon returning home. This information helps organizations to develop effective international volunteer programs. This interpretive case study of the Nova Scotia-Gambia Association’s volunteer program explores the interactions between motivations, experiences, and impacts of volunteers who participate in short-term, development aid projects. It utilizes qualitative interviews and participant observation with recent volunteers and interviews with past alumni to understand these relationships. The findings identify three distinct types of volunteer narratives connecting experiences and impacts—personal, professional, and negative categories. The key characteristics of the experience are living situations and conditions, location selection, work placement options, and non-work related activities, frame experiences and effect impacts, influencing the nature of the narrative. Narratives are also strongly influenced by volunteer personalities and characteristics of the local culture.     

Volunteers work for lesbian,gay, bisexual,transgender, and queer rights: Motivations at a Rochester social justice organization

The reasons volunteers contribute to lesbian, gay, bisexual, transgender, and queer (LGBTQ) social justice organizations are multifaceted and need further exploration. This pilot study (N = 35) sought to understand volunteer motivations at a Rochester, New York social justice organization fighting for LGBTQ rights. Understanding motivations for volunteerism and volunteers' perceptions about the relative advantages and obstacles of current volunteer experiences at their agency were the primary goals of the study. The study found that these volunteers are motivated primarily by their personal values, mission of the organization, and desire to develop and maintain social relationships with the LGBTQ community. Implications for volunteer resource management and research are explored.     

Engaging publics via documentaries: A typological study of advocacy functions among Taiwanese NPOs’ productions

A typological analysis was conducted to analyze how Taiwan's NPO documentary productions varied in sparking publicity, shaping policies, and building activist networks in this study. Findings suggested that documentaries are favorable because they (1) have more sustainable advocacy impacts, (2) are relatively easier to deploy in tackling sensitive issues normally circumcised in the institutional process, and (3) are valuable tools to build internal consensus at special occasions. Efforts to create synergic effect were then discussed.     

Volunteer Performance in the Light of Organizational Success: A Systematic Literature Review

Volunteers are crucial to the functioning of nonprofit organizations. Thus, researchers in various disciplines investigate volunteer performance, broadly defined as the value of individual volunteers’ activities for the accomplishment of organizational goals. Yet a comprehensive overview is still missing. To structure this fragmented literature, the systematic review presented herein covers the antecedents and dimensions of individual volunteer performance in the light of organizational success discussed in 75 academic articles. With an integrated framework of volunteer performance, derived from theoretical considerations of organizational success and the ability–motivation–opportunity framework, this article suggests a systematic classification of current scientific knowledge about the antecedents and dimensions of volunteer performance. In turn, this review offers two instructive research avenues helping to develop a holistic picture of the antecedents and dimensions of individual volunteer performance.     

Anti-Homophobia Education in Public Schooling: A Canadian Case Study of Policy Implementation

SUMMARY

An 18-month study investigating the implementation of a Canadian anti-homophobia school policy found that such policies need to address homophobic ideas, institutional forms of homophobia and heterosexism, and individual expressions of homophobia. Teacher development is identical as an area in which Canadian policy implementation can be improved. More resources are needed to support the complex negotiations that educators must undertake when their professional and personal commitments to equity and human rights education collide with their own and others' personal and community religious beliefs about homosexuality.     

Activists against hunger: Membership characteristics of a national social movement organization

This article presents results of the first study of the contemporary antihunger movement. We compare the membership characteristics of one its largest organizations, Bread for the World (BFW), with data on the general population of the United States drawn from the 1985 General Social Survey. When compared with the general population, BFW members are, among other things, unusually well educated, religious, politically liberal and efficacious, and active in church-related and political organizations. The differences in religious and political belief and organizational involvement persist even when BFW members are compared with their equally well educated counterparts in the general population. Our findings thus elucidate certain ideological and organizational bases for membership in BFW. We discuss the implications of the findings for issues in the contemporary study of social movements and for BFW's prospects in the political arena.     

Cause identity: A measurement of disability organizations’ communicated values

This article introduces the concept of “cause identity” as an important consideration in public relations practice as well as research. Ten different disability organizations were used to examine how – as measured through communicated values – organizational identity is expressed. Results of a quantitative content analysis of marketing and public relations materials used by the organizations indicated very few distinctions in their organizational identities. Rather, a strong collective identity was shared among all ten organizations.     

Organizational Change: A Conceptual Framework to Advance the Evidence Base

There is a vast literature on organizational change, but much of it has a weak evidence base, often using only case studies or axioms based on authors' experiences. Quantitative studies are less common and typically address a limited number of variables. Implementation science research is more advanced but typically addresses only program-level change. This paper presents a comprehensive framework of relevant variables and perspectives from which to view organizational change and offers a research agenda, with particular attention to preconditions for change (e.g., change capacity) and organizational change tactics, and their relationships with change outcomes—promising areas for research.     

Contextual Factors and Negotiating Spaces: Exploring the Emergence of Nonprofit and Hybrid Voluntary Organizations

The emergence of nonprofit organizations has largely been explained by the prevalent “three failures” theory. However, evidence suggests that such theories fail to capture a variety of contextual nuances that may influence nonprofit formation. In particular, these theories have remained relatively silent about the emergence of hybrid voluntary organizations. This article posits the notion that some nonprofit organizations (for example, hybrid voluntary organizations) emerge through cross‐sector negotiations, amid a number of social, policy, and political contextual complexities. We contend that any theory purporting to explain the emergence of nonprofit organizations should not neglect to account for the role contextual factors play in defining their emergence and their subsequent character and function.     

The Missing Organizational Dimension of Prisoner Reentry: An Ethnography of the Road to Reentry at a Nonprofit Service Provider

Prisoner reentry has received great interest in political sociology, criminology, and beyond. Research documents the struggles of individuals trying to find their way back into society. Less attention has been given to the organizational aspects of reentry. This is unfortunate given the rapid growth of nonprofit reentry organizations in the United States, which introduces a new set of questions about the context and challenges to prisoner reentry. Drawing on an ethnography of Safe, a nonprofit reentry organization in the Northeast, I describe the organization's pivotal role in institutionalizing the pathway to prisoner reentry: a road to reentry, which takes former prisoners through a process that reconfigures their morality, identity, and social relationships. The road‐to‐reentry concept helps bring together scholars of the welfare state and criminology by highlighting how the challenges of prisoner reentry rely on how this process is organized. The way in which prison reentry is organized, in turn, affects former prisoners’ agency and shapes the relationship between these men and women and their respective families and communities.     

Divided and Drifting: Interactionism and the Neglect of Social Organizational Analyses in Organization Studies

The analysis of organizational phenomena within interactionism has become bifurcated between social organizational analyses and organizational ethnographies. This division has had the effect of allowing organizational ethnographies to more readily contribute to organization studies while marginalizing studies of social organization. The historical conditioning of this development and current evidence for this case is demonstrated through an analysis of the existing literature from the past thirteen years of interactionist organizational research. To end the continued neglect of social organizational analyses in the interdisciplinary field of organization studies the article concludes by suggesting a number of possible inspirations for promoting future research.     

Disclosure of Sexual Abuse in Sport Organizations: A Case Study

The disclosure of sexual abuse in the world of sports is a process that has not been widely documented. This article presents the results of a document analysis of sport organization policies and interviews conducted with 27 sport stakeholders. The interviews focus on these stakeholders' perceptions of how the disclosure process would unfold if a case of sexual abuse were to arise in their organization and their perceptions of the actual cases experienced in the sport organizations participating in this study. The results reveal several problems affecting the disclosure of sexual abuse in sport organizations.     

Fathers at Work: A Ghost in the Organizational Machine

This article first provides a review of fatherhood in the gender and organization literature on work and family, and the body and (in)visibility. It observes how organizational assumptions which frame fathers as breadwinners, ignoring their paternal role, remain extraordinarily persistent because policies (no matter how long established) do not necessarily change social attitudes and behaviours. The article then draws upon original qualitative data to demonstrate how while male workers may feel valued as employees, they often feel invisible at work in their paternal role. Fathers perceive that, while family‐friendly policies might in theory be available to ‘parents’ these are in practice targeted at working mothers. The article considers why working men's paternity is so often ignored, as though fathers are a ghost in the organizational machine. A recommendation for the establishment of a fatherhood and motherhood passport is made.     

Labour and international accounting standards: A question of social justice

As the international guardian of social justice, the ILO is witnessing a global revolution in accounting, which has culminated in international accounting standards (IAS-IFRS). Previously, accounting measured the economy in relation to the capacities and responsibilities of workers and their employers. Today, the exact opposite is the case: the IAS-IFRS no longer measure work and enterprises, referring instead to the abstract concept of a cybernetic entity capable of constant restructuring, at the cost of unprecedented inequality. The author points to the incoherence of this system and to the need to restore the full carrying value of labour.