NPO Financial Statement Quality: An Empirical Analysis Based on Benford’s Law

In order to assess the accuracy of the figures reported in NPOs’ financial statements, I perform a digital analysis on Belgian non-profit organizations’ financial statements for accounting years 2007 up to 2012. Specifically, I compare observed frequencies for digits in the second-from-the-left position with expected frequencies based on Benford’s Law. Results based on the full sample indicate that observed frequencies strongly conform to Benford’s Law (and thus suggest a high degree of accuracy of the figures reported in NPOs’ financial statements). Nevertheless, I note statistically significant deviations from Benford’s Law (both for the entire distribution and at the individual digit level). The largest deviation is noted for zeroes in the second position (i.e., a significantly positive deviation), which can be explained based on humans’ reliance upon so-called cognitive reference points. Considering different sub-samples, I note that observed deviations from Benford’s Law are largest for the smallest non-profits and those non-profits that rely most heavily on grants and/or donations.     

The Management of Workplace Conflict: Contrasting Pathways in the HRM Literature

This paper reviews the human resource management literature on the management of workplace conflict. It suggests that workplace conflict is commonly viewed in the literature as a symptom of management failure: the notion that conflict may be intrinsic to the nature of work because employees and managers have hard‐to‐reconcile competing interests is given short‐shrift. At the same time, the paper identifies important differences in the literature, which the authors call ‘pathways’, about the best methods to manage problems at the workplace. It is argued that four contrasting pathways can be detected in the literature with regard to how organizations approach workplace conflict management practices. Each pathway is examined fully and their respective strengths and weaknesses are assessed.     

Social Sources of Community Solidarity in U.S. Congregations

Community solidarity, or a collective sense of belonging, plays a vital role in the health and survival of many organizations. Consequently, identifying the elements that contribute to a strong sense of solidarity within communities has long been a topic of inquiry for scholars. In this study, we draw upon prior theorizing to develop and test four hypotheses regarding the organizational characteristics associated with community solidarity in religious congregations. Multivariate models are estimated using national data on religious congregations from the 2001 U.S. Congregational Life Survey (n?=?357). Organizations with greater community solidarity tend to feature higher levels of social capital (operationalized with measures of friendship networks and participation in organizational activities), higher levels of official membership within the organization, and inspiring congregational leadership. Higher levels of commitment are associated with greater community solidarity, but the effect is wholly mediated by social capital. Congregations that engender higher levels of community solidarity share certain organizational features, including higher levels of social capital, higher rates of membership, and inspiring leaders.     

“A stone wall out of the earth that thundering cannon cannot destroy"? Bastion and Moat at the Castle,Cape Town

Although the urgency with which the Dutch East India Company administration at the Cape built defensive works was a direct result of their fear of attack from both land and sea, there was an additional imperative, for the Castle at Cape Town stood as a symbol of Dutch colonial aspirations. In this paper, we compare written and material texts of one part of the Castle's architecture to show firstly, how the discordances between such sources can reveal an underside of early colonization and secondly, how the Castle moat, in the seventeenth century a stamp of aspirant power, was by the mid‐nineteenth century a dump and a public nuisance.     

Activating adult allies from a rural community on lesbian,gay, bisexual,transgender, and queer student issues in school using photovoice

Purpose: Many students who are lesbian, gay, bisexual, transgender, or queer (LGBTQ) face hostile school environments that can negatively impact their mental health and education. This study involved a photovoice project where high school students from a gay-straight alliance in the rural southeastern United States took photographs that depicted the issues LGBTQ students were facing and then exhibited their photographs and stories to individuals from the school system and local community to promote awareness, dialogue, and action. Methods: Twenty adults who attended the photovoice exhibit responded to an online survey about their experiences with the intervention. Results: Eighty-five percent of adults reported that the intervention made them think about issues they had not previously considered, including the struggles LGBTQ youths face, gender issues, and living in a rural community. Common emotions experienced at the intervention included feeling excited, concern for the youths, and proud of the youths. Furthermore, 81% of the adults indicated that they would take action or behave differently as a result of the intervention, including supporting and affirming LGBTQ students, using gender-neutral and -inclusive language, and confronting bias in themselves and others. Conclusions: Photovoice is a promising strategy for LGBTQ students to activate adult allies in their community.     

The structure of employee attitudes to safety: A European example

This paper concerns organizational safety culture and the structure or architecture of employee attitudes to safety as part of that culture. It begins by reviewing the somewhat scant literature relevant to this area, and then reports a study, conducted in a European company, which collected and factor analysed data on employee attitudes to safety. The framework provided for the study was that offered by Purdham (1984), and the results suggested that employees' attitudes to safety, within this company (across occupation/occupational level and country), could be mapped By five orthogonal factors: personal scepticism, individual responsibility, the safeness of the work environment, the effectiveness of arrangements for safety, and personal immunity. The theoretical and practical implications of these findings are discussed, and attention is drawn to their subsequent use in an intervention to enhance safety culture within the organization by attacking supervisors' attitudes to safety.     

Reconsidering the Connection between Capacity and Governance

Public Organization Review - High levels of sub-national policy experimentation and public cynicism about politics and government, combined with significant challenges and opportunities for...     

Self-employment and economic leadership as two promising perspectives on rural disability and work

A defining difference between rural and urban circumstances for people with disabilities involves opportunities for work. One of the most significant elements of the rural context is that economic conditions in rural communities consistently trail the national economy. This paper presents an overview of disability in rural America and outlines an ecological model for guiding the development of rural solutions to rehabilitation problems. Two promising examples of such solutions, self-employment as a rural vocational rehabilitation employment option and rural economic leadership by people with disabilities, are outlined.