52 resultados para not-for-profit regulatory framework


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The authors of this paper argue that human intuition alone cannot be relied upon for strategic decision making in today’s business environment and that quality data intelligence is an imperative. The proposed project described in this paper is research-in-progress, action design research (ADR), to implement an appropriate information systems (IS) enabling enhanced organisational decision making. ADR is a new research method that draws on action research and design research in an organisational setting. In phase 1 of the project, a sociotechnical ‘sense-making’ approach is used to gather and analyse information and decision needs in a not-for-profit (NFP) association, Connections ACT. In phase 2, requirements are designed and modelled to build a conceptual framework that guides NFPs in improving business performance and reporting capability. Phase 3 is the evaluative stage when the framework is reflected upon and refined, with intervention in the organisation’s processes as a promising outcome.

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While previous studies have highlighted the importance of knowledge enhancement in the social change process the motivation of key stakeholders has also been identified as playing a pivotal role. To gain a deeper understanding of this process a conceptual model, was operationalised to explore the mechanism where by knowledge enhancement might lead to behavioural change. In this paper we discuss the application of the social marketing framework MOA (motivation, opportunity and ability) with a particular focus on the motivation component of the model. Motivation is considered from the perspectives of intrinsic and extrinsic motivation. Although the degree or level of motivation has previously been used in the operationalisation of the construct for motivation, a deeper understanding of this construct is developed for an environmental program as an increasing number of environmental programs claim to have adopted a social marketing approach. The key objectives which are explored in this paper involve the development of MOA constructs, with a particular focus on Motivation, including Intrinsic and Extrinsic Motivation. An understanding of the factors that increase the likelihood of ineffective behaviour and the development of a model to understand the behaviour change process. Scales were developed to investigate the relationship between the MOA constructs, including intrinsic and extrinsic motivation, and the respondents control behaviour. Data were collected from a random sample of 566 respondents who were involved in a environmental land management program. Using ANOVA and MANOVA techniques, significant differences were found between compliant and non compliant stakeholders with regard to all MOA constructs. The paper concludes by discussing the implications of this study with particular reference to environmental programs have adopted the social marketing approach.

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Crowdsourcing in recent times has become popular among not-for-profits as a means of eliciting members of the public to contribute to activities that would normally have been carried out by staff or by contracting external expertise. The GLAM (galleries, libraries, archives, museums) sector does have a history of involving online volunteers (e.g. reviewing books). Extending that tradition, some GLAM institutions are engaging in crowdsourcing projects to enhance and enrich their collections. But what motivates the public to participate in these crowdsourcing activities? Understanding the unique motivations of participants is needed to establish a motivational framework for GLAM organisations in their not-for-profit context. We present findings from a study of the motivational factors affecting participation in the Australian Newspapers Digitisation Program (ANDP) by the National Library of Australia (NLA). Based on motivational theories and frameworks the study shows that the participants are motivated by a complex framework of personal, collective and external factors. Participants were highly intrinsically motivated, but valued altruistic and community motivations as well. Community and external factors played a vital role in their continued involvement. The paper concludes with a conceptual framework of the motivational factors for crowdsourcing participants in a GLAM context based on the motivational dynamics observed in the ANDP case.

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When not-for-profit organisations and for-profit organisations are forced to work together, conflict can arise. This paper explores the tensions that have resulted in the Australian sport setting when the Australian Sport Commission (ASC), with its emphasis predominantly directed at not for profit sport, sought to embrace the traditionally for profit sport of Freestyle BMX into the mainstream sport system. This case study traces the development and implementation of the ASC's Street Active program through Freestyle BMX. It was found that Freestyle BMX experienced mission drift and did not provide a product or service relevant to its consumers by adhering to the guidelines required by the ASC. Further, in the development of the program, the ASC did not expect the rivalry between suppliers in the free market action sport industry when it engaged three management groups to deliver the Street Active program. As a result the action sport industry is further fragmented into for-profit agencies, and farther removed from the Australia's federal governing agency, the ASC.

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Complaints about advertising in Australia have been on the increase in recent years under the stewardship of the new industry self-regulatory body, the Advertising Standards Board. This study utilises clustering analyses based on geodemographic and psychographic data to present a concrete profile of complainants about advertising in Australia. The findings indicate that the advertising publics must shoulder responsibility and ensure that greater care is taken to include all members of Australian society in the current complaints
process and that this inclusivity will ensure that the highest possible standards are the norms of the industry.

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Organisations, regardless of sector and size, are increasingly deploying information and communication technology (ICT) to transact with their stakeholders. Whilst on the one hand this offers efficiencies like improved communication and better resource usage through a reduction in duplication, on the other hand it raises issues of responsiveness, trust, privacy and confidentiality, In this paper we report how an Australian not-for-profit community healthcare organisation experienced and responded to the challenges of governance with respect to its ICT. The lessons From the case study are that comprehensive documentation, top management commitment, and appropriate skills to manage tasks and time are crucial when planning to implement such systems.

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This paper addresses the paucity of research surrounding the mandatory auditing of for-profit private and not-for-profit companies in Australia. We document the various mandatory auditing provisions under the Corporations Act and identify over 22 000 companies that lodge audited accounts with the regulator under federal law. In 2011, 6339 large proprietary companies, 186 small proprietary companies, 2797 foreign-owned companies, 3985 unlisted public companies and 8404 public companies limited by guarantee had an obligation under the Corporations Act to lodge audited accounts. While large proprietary and foreign-owned companies have an option to apply to the Australian Securities and Investment Commission for audit relief, we estimate that less than 10% are granted audit exemption. We document that since 1995 an additional 1500 large proprietary companies that should have lodged under the size provisions of the Corporations Act have been granted exemption from doing so (i.e., grandfathered), although these firms appear to be subject to an annual audit even though they do not lodge accounts. We estimate the costs and discuss the potential public interest and firm-level benefits associated with the mandatory auditing of for-profit private and not-for-profit companies in Australia.