ARTICLES ET MONOGRAPHIES
Periodic articles and publications / Artículos y publicaciónes
Gouvernance et intÉrÊt GÉnÉral
Governance and general interest / Gobernanza y interés general
Participatory Governance in Social Enterprise
Governance Solutions in Listed Companies and Not-for-profit Organizations
What Nonprofit Board Members and Managers Don’t Know Can Hurt Them Financially: IRS Form 990 and the Intermediate Sanctions Act
Building Institutional Capacity for Environmental Governance through Social Entrepreneurship: Lessons from Canadian Biosphere Reserves
MODES DE DÉVELOPPEMENT ET DE FINANCEMENT
Modes of development and financing / Modos de desarollo y de financiamiento
Modern Portfolio Theory and Nonprofit Arts Organizations: Identifying the Efficient Frontier
Social Impact Investing in Germany: Current Impediments from Investors’ and Social Entrepreneurs’ Perspectives
An Interface Between Mental Health Systems and the Community: Italian Social Cooperatives
How Social Entrepreneurship Emerges, Develops and Internationalises During Political and Economic Transitions
Evaluation methods / Métodos de evaluación
Why So Many Measures of Nonprofit Financial Performance? Analyzing and Improving the Use of Financial Measures in Nonprofit Research
Management / Gestión
Managing the Consequences of Organizational Stigmatization: Identity Work in a Social Enterprise
How Social Entrepreneurs in the Third Sector Learn from Life Experiences
Managing Identity Conflicts in Organizations: A Case Study of One Welfare Nonprofit Organization
Website Development by Nonprofit Organizations in an Emerging Market: a Case Study of Thai Websites
Firms, Nonprofits, and Cooperatives: A Theory of Organizational Choice
Does Motivation Matter for Employer Choices? A Discrete-Choice Analysis of Medical Students’ Decisions Among Public, Nonprofit, and For-Profit Hospitals
Exploring the Work Environment in Greek Social Enterprises: A First Overview
Social innovation / Innovación social
The Contribution of Marketing Innovations on Art Organization Performance: Cases from the Biggest Art Organizations in Greece
Los factores determinantes del comportamiento innovador de las cooperativas: un análisis para el caso de Castilla y León
A Conceptual Approach to the Relationships between the Social Economy, Social Welfare, and Social Innovation
Are Social Innovation Paradigms Incommensurable?
Public Policies / Politicas Publicas
The New York Nonprofit Revitalization Act, from the Foundation of the Sarbanes-Oxley Act to Implementation
In Medio Stat Virtus: Does a Mixed Economy Increase Welfare?
CONCEPTS ET DÉFINITIONS
Concepts and definitions / Conceptos y definiciones
The Phenomenon of Social Enterprises: Are We Keeping Watch on This Cultural Practice?
Nascent Nonprofit Entrepreneurship: Exploring the Formative Stage of Emerging Nonprofit Organizations
Beyond Nonprofits: Re-conceptualizing the Third Sector
Voluntas Symposium: Comments on Salamon and Sokolowski’s Re-conceptualization of the Third Sector
Other / Otros
Women as Vectors of Social Entrepreneurship
The Non-profit Sector is Dead, Long Live the Non-profit Sector!
La economía social ante la actual crisis económica en la Comunidad Autónoma del País Vasco
Special Issues / Ediciones especiales
Organization and Governance in Social Economy Enterprises
Internationalisation of Social Entrepreneurship
On Mental Health Consumer-Survivor Participation in Social Enterprise
Économie sociale : Bilan de l’emploi en 2015
APPELS À CONTRIBUTIONS
Calls for contributions / Convocatorias de artículos
ÉVÉNEMENTS À VENIR
Events / Eventos
Gouvernance et intÉrÊt GÉnÉral
Governance and general interest / Gobernanza y interés general
Victor Pestoff and Lars Hulgård. VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, volume 27, issue 4, pages 1742–1759, August 2016.
Abstract excerpted from the URL cited above: “This paper emphasizes the importance of participative governance in the study of social enterprise. Furthermore, it argues that social enterprise must be analysed through a multi-dimensional perspective. The EMES approach is based on three dimensions emphasizing the social, economic, and political dimension, while many Anglo-American definitions tend to use a one-dimensional spectrum framework. The latter often see social enterprise as a simple phenomenon that can be arranged along a continuum, ranging from economic to social, where more of one means less of the other. However, this fails to acknowledge the multi-disciplinary nature of social enterprise. Scholars inspired by the EMES approach should devote greater attention to exploring the interactive and interrelated nature of the three dimensions of social enterprise, especially the governance dimension.”
Joaquim Rubens Fontes-Filho and Michelle M. Bronstein. Annals of Public and Cooperative Economics, volume 87, issue 3, pages 391-410, September 2016.
Abstract excerpted from the URL cited above: “This study compares governance practices and structures used in stock exchange listed companies and not-for-profit organizations (NPO). It aims to identify and evaluate how these two groups of organizations develop solutions and define good organizational governance practices and implications for developments of the governance of NPOs. In order to compare governance solutions, a framework was adopted based on five categories, or building blocks, existing in a governance system and addressed in different governance codes. Information was collected from NPO's by-laws and from companies public documents. The comparison helped identify major differences and similarities between governance practices, especially targeting development aspect for NPOs.”
Eugene H. Fram. The International Journal of Not-for-Profit Law, volume 18, issue 1, pages 78-82, May 2016.
Abstract excerpted from the URL cited above: “Nonprofit 501(C)(3) charitable organizations and 501(C)(4) social welfare organizations fall under two IRS regulations—the extended annual Form 990 and the Intermediate Sanctions Act (Act). Form 990 requires answers to 38 corporate questions on corporate governance operations. The Act covers prohibitions related to providing or seeking excess benefits. Most board members know about the Form 990, but few know about its board obligations; and few board members and managers know the Act exists. With the IRS aggressively enforcing the Act to eliminate faux nonprofits, unwitting non-profit board directors and managers can become ensnared financially. Two classes of nonprofit organizations, 501(C)(3) charitable organizations and 501(C)(4) social welfare organizations, are covered by two IRS regulations not applicable to for-profit corporations.”
George Colleen and Reed G. Maureen. Ecology and Society, volume 21, issue 1, April 2016.
Abstract excerpted from the URL cited above: “Sustainability-oriented organizations have typically adopted governance approaches that undertake community participation and collaboration through multistakeholder arrangements. Documented challenges of this model are associated with collaboration and institutional capacity, and include reactive accountability structures, inability to reach consensus, funding limitations, and lack of innovation. Social entrepreneurship is a model used successfully in other social sectors; yet, it has rarely been explored by sustainability-oriented organizations. Nevertheless, research in other sectors has found that social entrepreneurship models of governance can encourage diverse participation from a wide range of social groups. In this paper we consider the value of social entrepreneurship for sustainability-oriented organizations by examining whether it can help address governance-related challenges associated with collaboration and institutional capacity. Analysis of organizational documents and participant interviews in three biosphere reserves in Atlantic Canada revealed that, over time, these organizations have struggled to maintain their mission objectives, retain productivity, and respond to economic stress. By examining social entrepreneurship theory and its practice in a biosphere reserve in northern Quebec, we learned that social entrepreneurship strategies more effectively target values and expertise, encourage meaningful engagement, foster strategic direction, and promote diversified and stable funding models than the stakeholder models explored. We determined there are opportunities to develop hybrid governance models that offer the benefits of social entrepreneurship while addressing the procedural concerns outlined by the stakeholder model.”
MODES DE DÉVELOPPEMENT ET DE FINANCEMENT
Nathan J. Grasse, Kayla M. Whaley and Douglas M. Ihrke. Nonprofit and Voluntary Sector Quarterly, volume 45, issue 4, pages 825-843, August 2016.
Abstract excerpted from the URL cited above: “This study examines the revenue structures of nonprofit organizations in the arts subsector to identify theoretically ideal revenue portfolios by examining the risk, return, and covariance of revenue streams. This article examines four major sources of revenue for arts organizations and builds on Kingma’s work on nonprofit revenue portfolios by carrying out the theoretical modeling suggested in his seminal work. Beyond identifying the efficient frontier, this approach can also reveal the composition of theoretically efficient portfolios found along the frontier. These portfolios are optimal in that they maximize revenue growth and minimize variability. This study has practical implications for the understanding of revenue diversification in the nonprofit sector, which has been identified as one mechanism by which nonprofit organizations can mitigate risk and increase survivability. This research also suggests that a commonly used measure of diversity, the Herfindahl-Hirshman index, may not always correspond with theoretical efficiency.”
Gunnar Glänzel and Thomas Scheuerle. VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, volume 27, issue 4, pages 1638–1668, August 2016.
Abstract excerpted from the URL cited above: “The paper provides empirical evidence on impediments of the emerging social impact investment field in Germany. The study is based on 19 in-depth interviews with social impact investing funds, investment advisors, and social entrepreneurs as investees. It takes an explorative approach because of the nascent stage of research on the subject. By systematically relating the perspectives of the actors involved, the study gives a broad empirical picture on the major challenges for social impact investing in Germany. Results reveal nine critical problem areas we have arranged along three dimensions: financial returns, social returns, and relationships and infrastructure. They comprise investors’ and social entrepreneurs’ practices, institutional settings which are still heavily influenced by peculiarities of the German welfare systems, as well as undeveloped framework conditions in the social investment market. By interpreting the results through a lens of conflicting institutional logics, we further contribute to this research stream by showcasing social impact investing as a core area of friction between the logics of the market and civil society.”
Laratta Rosario. Journal of Policy Practice, volume 15, issue 1-2, pages 102-115, March 2016.
Abstract excerpted from the URL cited above: “For more than two decades, Italian B-type social cooperatives have represented a sustainable social business model of working with disadvantaged people, especially the mentally disabled. The purpose of this article is to identify the major factors that make this business model successful. By drawing on his recent work of Italian social cooperatives, including a case study, the author explores organizational goals and repertoires as well as support structures and networks of those organizations. This study explores three major factors that account for the sustainability and growth of this model: good regulation; a supportive system of infrastructures; and democratic operational governance. These make the social cooperative an inspiring example of the outcomes that are possible when the mentally disabled are properly trained in a supportive environment. The social cooperative is a model that could well prove similarly successful if copied in other parts of the world.”
Soumaya Ben Letaifa. European J. of International Management, volume 10, issue 4, pages 455 - 466, June 2016.
Abstract excerpted from the URL cited above: “Social entrepreneurship transforms communities and brings significant changes to poor and marginalised groups. However, the social process of leveraging local and global resources and scaling local initiatives to global projects needs to be better understood. This paper describes how social entrepreneurship emerges, develops and scales by using a longitudinal analysis. The study relies on qualitative data and allows comprehension of how social value is created and how social entrepreneurs mobilise an ecosystem with a diversity of actors. The findings highlight the ecosystemic vision combining top-down and bottom-up structures, the importance of social embeddedness, the social roles enacted to fulfil certain activities and the need for co-creation with end-users. The discussion provides four theoretical and managerial propositions that identify how social entrepreneurial ecosystems can be scalable and sustainable. Finally the conclusion suggests a new research agenda.”
Christopher R. Prentice. Nonprofit and Voluntary Sector Quarterly, volume 45, issue 4, pages 715-740, August 2016.
Abstract excerpted from the URL cited above: “Financial measures provide an empirical basis from which nonprofit researchers and practicing managers can approximate organizational capacity, financial health, and performance. These measures are used in nonprofit research to predict organizational activities and funding opportunities. Yet, little empirical evidence exists to tell us what these measures assess and whether they capture underlying concepts in the way we assume. Using Internal Revenue Service (IRS) Form 990 data, this article explores the following research question: Can accounting measures be organized into theoretically intuitive and empirically defensible constructs? To answer this question, a literature review of nonprofit financial health studies and textbooks was conducted, and dimension reduction techniques were employed. The findings suggest that the answer to the research question is not as simple as expected, and we should exercise more caution in how we use financial measures in nonprofit research.”
Paul Tracey and Nelson Phillips. Academy of Management Journal, volume 59, issue 3, page 740-765, June 2016.
Abstract excerpted from the URL cited above: “In this inductive study, we shift the focus of stigma research inside organizational boundaries by examining its relationship with organizational identity. To do so, we draw on the case of Keystone, a social enterprise in the East of England that became stigmatized after it initiated a programof support for a group of migrants in its community. Keystone's stigmatization precipitated a crisis of organizational identity. We examine how the identity crisis unfolded, focusing on the forms of identity work that Keystone's leaders enacted in response in order to reframe the meaning that organizational members attached to the stigma. Interestingly, we show not only that the internal effects of stigmatization on identity can be managed, but also that they may facilitate unexpected positive outcomes for organizations.”
La influencia del género en la dirección de las sociedades cooperativas españolas sobre la rentabilidad y el endeudamiento: un análisis empírico
Carmen María Hernández Nicolás, Juan Francisco Martín Ugedo Y Antonio Minguez Vera. REVESCO. Revista de Estudios Cooperativos, volume 122, July 2016.
Resumen proveniente del artículo: “En el presente trabajo se aborda la reclamación por el mercado de una nueva gestión empresarial que asegure la presencia de la mujer en la toma de decisiones para dar respuesta a las nuevas necesidades sociales. Así, este trabajo analiza la influencia de la diversidad de género de los consejeros sobre la rentabilidad y el nivel de endeudamiento para una muestra de 5.199 cooperativas españolas. A diferencia de las sociedades capitalistas, estas organizaciones presentan una serie de peculiaridades en su gobierno, ya que los socios son a su vez principales, agentes y clientes. El estudio se centra en el contexto español, donde existe un debate abierto sobre la importancia de la gestión empresarial femenina impulsado, como en otros países, por la proliferación de legislación sobre la igualdad de género, siendo, además, España el país pionero en contar con una legislación específica sobre Economía Social. Los resultados muestran que las cooperativas con mayor representación femenina en su Consejo Rector presentan una mayor rentabilidad. Por otro lado, en aquellos consejos con un mayor porcentaje de mujeres muestran un menor nivel de endeudamiento.”
Abstract excerpted from the URL cited above: “In recent years, social entrepreneurs in the third sector have played an increasingly important role in addressing societal problems. Despite their growing presence in civic society, little is known about how social entrepreneurs obtain the necessary skills, knowledge, and motivation to take on this role. This exploratory study empirically addresses this gap through 27 in-depth case studies of social entrepreneurial leaders of third-sector initiatives in Brazil. Findings show that the social entrepreneurs relied on a convergence of experiences including: direct experience with inequality, interaction with target populations, volunteer work, religious institutions, social activism, formal education, professional experience, reading, and intercultural interactions. The study also presents a nuanced understanding of how the interplay among life experiences and learning processes informed these third-sector leaders. Results are relevant to scholars and practitioners committed to fostering social entrepreneurship in the third sector.”
Robert H. Chenhall, Matthew Hall and David Smith. Nonprofit and Voluntary Sector Quarterly, volume 45, issue 4, pages 669-687, August 2016.
Abstract excerpted from the URL cited above: “How nonprofit organizations manage multiple and conflicting identities is not well understood. In a case study of a nonprofit welfare organization, we use Pratt and Foreman’s (2000) framework of identity management responses to illuminate different ways that nonprofit organizations can seek to manage and potentially resolve identity conflicts. We focus on the actual practices nonprofit organizations use to manage multiple identities and, in particular, reveal the important role of organizational routines and artifacts in facilitating or constraining particular identity management responses.”
Kristin Kirk, Peter Ractham and Alan Abrahams. International Journal of Nonprofit and Voluntary Sector Marketing, volume 21, issue 3, pages 195-211, August 2016.
Abstract excerpted from the URL cited above: “Nonprofit organizations are pertinent players in making the world a better place. Their websites aid in fulfilling their socially beneficial missions by being a platform to present themselves, to interact with stakeholders around the world, and to perform e-transactions to raise funds. This interdisciplinary research explores nonprofit websites in Thailand, an emerging market, to determine their progress through an adapted e business stage model. A manual website decoding process was used to determine the development of websites, within the sector. On average, almost three-quarters of the websites offered interactivity and just less than half conducted online transactions, but internationally connected organizations in Thailand were significantly more likely to do so. The findings suggest that while nonprofit websites in Thailand are progressing, there is significant lag between local Thai websites and those that have international connections. While the model successfully provided new data for understanding nonprofit websites in less developed markets, it may need to be modified in future studies.”
Patrick Herbst and Jens Prüfer. Annals of Public and Cooperative Economics, volume 87, issue 3, pages 315-343, September 2016.
Abstract excerpted from the URL cited above: “We formalize the difference between profit-maximizing firms, nonprofits, and cooperatives and identify optimal organizational choice in a model of quality provision. Firms provide lowest and nonprofits highest levels of quality. Efficiency, however, depends on the competitive environment, the decision making process among owners and technology. Firms are optimal when decision making costs are high. Else, firms are increasingly dominated by either nonprofits or cooperatives. Increased competition improves relative efficiency of firms and decreases relative efficiency of firms and decreases relative efficiency of nonprofits.”
Vera Winter and Julia Thaler. Nonprofit and Voluntary Sector Quarterly, volume 45, issue 4, pages 762-786, August 2016.
Abstract excerpted from the URL cited above: “Physicians are crucial resources for medical service provision, and aggravated physician shortages enhance the need to understand employer preferences and thus perceived employer attractiveness. Our study analyzes how differences in individual motivational factors explain intentional employer choice in the hospital industry. This study focuses on medical students who are faced with their first employer selection. Using a large-scale survey of medical students (n = 563) in Germany, we analyze these choices using multinomial logit models. The analysis shows that heterogeneity exists in students’ preferences for hospital ownership type and an employer’s highlighted benefits. The likelihood of making certain choices is significantly related to both other-related motivational factors, such as altruism and commitment to public interest, and self-oriented motivational factors, such as financial security and work–life balance. The results are discussed, and management implications for nonprofit and other hospitals are derived.”
Sdrali Despina, Maria Goussia-Rizoun and Vasiliki Sarafi. International Journal of Entrepreneurship and Small Business, volume 28, issue 4, pages 451-467, May 2016.
Abstract excerpted from the URL cited above: “Economic crisis has resulted in rising unemployment and affecting economic prospects for population. Social enterprises are seen as a change maker and a significant means through which labour market integration, social inclusion and economic development can be achieved. Furthermore, it is important for employees to have a work environment that supports, encourages and respects them. This study is considered as a first overview to highlight the features of the work environment of social enterprises in Greece. For this purpose, a survey was conducted by collecting primary data and using a close-ended type questionnaire. The research participants included employees of 57 social enterprises. The study showed that social enterprises are characterised by a welcome and positive work environment which adopts a cooperative approach and is amenable to changes. However, the poor access to funding is considered as the major challenge for social enterprises to become sustainable and grow.”
George Tsourvakas, Prodromos Monastiridis, Ioanna Goulaptsi and Paraskevi Dekoulou. International Journal of Nonprofit and Voluntary Sector Marketing, volume 21, issue 3, pages 133-147, August 2016.
Abstract excerpted from the URL cited above: “Marketing innovation approach in art organizations is the only way for them not only to survive in a period of limited public funding but also to expand their cultural mission. This study explores the effects of innovation on economic and cultural performances of nonprofit organizations by analyzing empirical evidence from the seven biggest art organizations in Greece. The findings show that marketing innovations on art organizations have a positive impact on their economic performance but have a limited impact on their cultural performance. Unlike previous studies, the specific marketing innovations that influence economic outcomes are examined, followed by recommendations and limitations.”
Elías Humberto Peraza Castaneda, Jesús María Gómez García y Guillermo Aleixandre Mendizábal. REVESCO. Revista de Estudios Cooperativos, volume 122, July 2016.
Resumen proveniente del artículo: “Las cooperativas tienen una larga trayectoria histórica en la economía española y han demostrado su capacidad para competir frente a las empresas tradicionales en el mercado. Para mantener esa capacidad, además de aprovechar las ventajas competitivas vinculadas con su idiosincrasia como empresas de la economía social, deben tener en consideración que la economía está crecientemente globalizada y, cada vez más, basada en el conocimiento, en especial, el de contenido tecnológico. Consecuencia de lo anterior, la capacidad innovadora aparece con un aspecto clave para hacer frente a sus competidores. En este artículo se caracteriza el comportamiento innovador de las cooperativas en Castilla y León y se analizan los factores internos y externos que afectan a su desempeño innovador, tomando como base los datos de una encuesta realizada a 581 cooperativas de la citada comunidad autónoma. Los resultados del análisis empírico realizado, que se lleva a cabo mediante regresión logística binaria multivariante sobre distintos tipos de innovación, permiten identificar la dimensión de las organizaciones, la existencia de planificación, las actividades de I+D y el capital humano como los principales factores determinantes.”