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volume 53, issue 4, august 2024
1. title: beyond stakeholder management: organizational listening for nonprofit stakeholder engagement
authors: jiawei sophia fu, katherine r. cooper, dajung woo, melanie kwestel
abstract: organizational listening to solicit, consider, and incorporate information and inputs from diverse stakeholders is critical for tackling organizational and societal challenges. yet, despite the potential benefits of organizational listening, researchers studying stakeholder engagement and communication have focused on how organizations speak to stakeholders while overlooking how organizations listen to stakeholders. drawing on survey data from a purposive sample of 122 nonprofit organizations (npos) in the united states and 40 interviews among these organizations, we explored organizational leaders� conceptualization of organizational listening, including what, why, to whom, and how npos listen. results also suggested operational capacity was a key factor influencing organizational listening. this study builds on prior stakeholder research to suggest organizational listening as a more holistic approach to stakeholder engagement. the findings have important implications for the research and practice in organizational listening and improving diverse participation and representation in stakeholder engagement, particularly for npos and mission-driven organizations.
2. title: how stakeholder pressure affects the effectiveness of international-local nongovernmental organization collaboration in localization of humanitarian aid
authors: mohammad moshtari, ghasem zaefarian, evelyne vanpouke
abstract: collaborative engagement between international and local nongovernmental organizations (ngos) has recently been promoted as an effective strategy to enhance internal process strengths but less as a strategy to localize humanitarian aid programs; a grand strategy that aims to strengthen local capacity, develop local capabilities, and boost regional humanitarian project performance. while stakeholders deem to play an important role in leveraging the efficiencies of such collaborative engagements between international and local actors, there is limited empirical knowledge about how stakeholder pressure affects the association between the collaboration�performance association within international and local ngos. drawing on stakeholder theory, we propose a model to examine the role of donors, media, and governments, three major stakeholders noteworthy because of their power and legitimacy to moderate the collaboration�performance association in this ngo context. we test our hypotheses across a series of samples collected at both international and local ngos in 2015 and 2020. from a practical perspective, we discuss how the traditional role of ngos as implementers of aid programs is shifting toward a new role as conveners and capability builders.
3. title: an empirical mapping of environmental protection and conservation nonprofit discourse on social media
authors: ani v. ter-mkrtchyan, marshall a. taylor
abstract: this article is a comprehensive empirical overview of environmental protection and conservation nonprofits� discourse on social media. to what extent have these nonprofits framed climate change in their public discourse and how has it evolved over time? how do organizational characteristics and resources affect their social media behavior? to address our research questions, we use machine learning with texts�specifically topic modeling�to track the activity of 120 environmental nonprofits during a 14-year time span on x, formerly known as twitter. our analysis of more than 1.3 million tweets shows that climate change, although not closely aligned with the missions for more than half of the top tweeting organizations included in our sample, has consistently been a prevalent priority issue on their social media agendas for more than a decade. this heightened attention to climate change discourse by the environmental nonprofit sector denotes their uniform efforts to inspire government for climate action.
4. title: approaches to charitable giving and perceptions of organizational effectiveness among midlevel donors
authors: cal j. halvorsen, johanna lynch, sylvia brown, melissa l. mcternan
abstract: for decades, scholars have devoted attention to identifying the giving habits of charitable donors, yet the behaviors of midlevel donors have not been independently considered. this study examined midlevel donors� approaches to charitable giving and the extent to which they give to effective organizations. operationalized as giving between u.s.$2,000 and u.s.$20,000 annually, we analyzed descriptive statistics and multivariate probit models of 1,260 midlevel donors using a novel study. we found that respondents were least likely to engage in ad hoc giving and most likely to give to organizations due to personal connections or prior research. however, while caring about a cause or issue was consistently and positively associated with giving to organizations that respondents viewed as effective, efforts to understand the organization�s work and the broader causes or issues were not. our results suggest that identifying midlevel donors� chosen causes is the first of several steps to giving to effective organizations.
5. title: nonprofit revenue strategy and downside risk: applying portfolio theory and extreme value theory
authors: saerim kim
abstract: the risk of revenue instability is a concern for any nonprofit. existing research leads to the well-known strategy of equalizing revenues across sources to reduce revenue volatility. this study offers several expansions to this strategy. first, rather than focusing solely on deviations from mean revenue, i incorporate extreme revenue loss, or downside risk, as it threatens organizational survival and occurs more frequently than expected. second, while revenue equalization is indifferent to the type of revenue source, i incorporate portfolio diversification that seeks a negative correlation between sources to avoid simultaneous losses. using 2008 to 2012 financial data, results of fixed-effects regression suggest that portfolio diversification can reduce revenue volatility and downside risk. moreover, the relationships between financial flexibility, growth potential, and revenue risk are more nuanced compared to existing research focused solely on deviation risk. the results can help nonprofits consider incorporating downside risk in revenue portfolio management to enhance financial security.
6. title: does revenue concentration really bring organizational efficiency? evidence from habitat for humanity
authors: jessica l. berrett, chiako hung
abstract: past empirical studies demonstrate a positive connection between revenue concentration and organizational efficiency. this supports the idea that concentrating revenue helps minimize transaction costs of nonprofit organizations, resulting in greater efficiency. however, this finding contradicts the belief that revenue concentration increases the risk of revenue volatility, leading to service delivery disruptions and reduced efficiency in nonprofits. moreover, these studies have used an efficiency measure that might not be suitable. to address this, our study examines the relationship between revenue concentration and organizational efficiency using a more appropriate measure. analyzing data from habitat for humanity, we discover a u-shaped relationship: nonprofits are most efficient when fully diverse or fully concentrated in revenue. these findings contribute to the ongoing debate on nonprofit revenue diversification, with significant implications for nonprofits. they also highlight the importance of using more appropriate efficiency measures in future scholarly research.
7. title: misleading motives: incentives for accounting bias in not-for-profit pension plans
authors: anubhav gupta, david matkin
abstract: in this study, we examine whether not-for-profit organizations actively manage their pension accounting assumptions and whether their assumptions are, as prior research suggests, more aggressive than those of for-profit organizations. using a 17-year panel dataset collected from audited financial statements, we compare the accounting assumptions (the expected rate of return and the discount rate) of not-for-profit and for-profit firms. we also examine the not-for-profit sample alone to test for accounting bias motivated by various financial incentives. we model accounting assumptions as levels (between-firms) as well as changes over time (within-firms). contrary to prior research, we find no evidence that not-for-profits use more aggressive assumptions than for-profits. furthermore, we find that most of the accounting biases of not-for-profits are explained by between-firm variation rather than within-firm variation, suggesting that although not-for-profits use biased assumptions, they may not actively adjust them to target financial benchmarks.
8. title: the u-shaped charitable-giving curve
authors: enda p. hargaden, nicolas j. duquette
abstract: is charitable giving u-shaped in income? that is, do low- and high-income households donate a higher fraction of their income to charity than the middle class? decades of correlational studies have found that the share of income given to charity follows a u-shape pattern in the united states, but scholars continue to debate whether the apparent u-shape is a statistical mirage, or accurately characterizes giving across the income distribution. we partnered with a real charity to conduct a charitable-giving experiment where relative endowments are revealed to participants. we experimentally verify that random placement in an income distribution causes a u-shaped giving-income curve. the u-shape observed in real-world data therefore is plausibly not spurious, but a real effect of relative economic status on giving decisions.
9. title: how advocacy nonprofits interact with and impact business: introducing a strategic confrontation and collaboration interaction model (sccim)
authors: maike a. diepeveen
abstract: this paper proposes a distinctive strategic model (strategic confrontational and collaborative interaction model [sccim]) for nonprofit organizations acting within the business ecosystem. the sccim maps both confrontational and collaborative strategies and tactics, thus accommodating the extensive range of nonprofit interaction alternatives toward business. whereas confrontational and collaborative methods are well researched in the nonprofit-political realm, a comprehensive overview of these nonprofit strategies in the economic sphere is currently lacking. this research builds on both the business management and social movement literature, extending existing approaches via case analysis with a nonprofit-centric perspective, leveraging stakeholder theory. the resulting encompassing model provides a theoretical framework that may generate alternative insights for further academic research in nonprofit�business interaction. in addition, the sccim may be leveraged as a tool for practitioners: first, to enhance nonprofits� strategies and tactics toward business, and second, to optimize the impact of the chosen interactions.
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10. title: against ngos: a critical perspective on civil society, management and development by srinivas, n.
authors: andres gomez-lopez
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