An investigation into the relationship between values and commitment: a study of staff in the UK charity sector

Abstract The concept of values “fit” has been a significant theme in the management literature for many years. It is argued that where there is alignment of staff and organizational values a range of positive outcomes are encountered. What is unclear is how this translates into the charity sector. This study explores the phenomenon of values alignment in two UK charities. Questionnaires were used to measure staff values, perceptions of organization values and staff commitment. Drawing on the work of Finegan (2000), an interaction term is used as a proxy for fit. Analyses of data from 286 participants indicated that it was the perceptions of organization values that had the greatest impact on staff commitment. The alignment of staff values and perceptions of organization values only had a degree of effect within one of the charities. This challenges the dominant view on such alignment and the implications of this are discussed. Keywords staff, values fit, commitment, organizational identification

The effects of trust in Brazilian PNPs: interpersonal and interorganizational trust in the cultural sector social organizations in São Paulo, Brazil

This study seeks to evaluate how enterorganizational and interpersonal trust affects the degree of State interference in the operations of public-nonprofit partnerships (PNPs). We conducted a qualitative case study in two Brazilian PNPs, Projeto Guri and Orquestra Sinfônica do Estado de São Paulo, through documental analysis and semi-structured interviews. Content analysis of the data yielded a trust framework that begins to explain how a variety of factors, including the protective qualities of the management contract and the strength of the board, moderate the relationship between interpersonal and interorganizational trust in PNPs. The study reveals that unlike Zaheer et al (1998), interpersonal trust had a unique and prominent effect on State interference and types of collaboration in PNPs. Parting from the suggestions by previous authors to contextualize PNP literature findings, the framework takes into account the highly personalistic qualities of Brazilian culture as well as historical and institutional context while highlighting the crucial role of interpersonal trust in Brazilian PNPs.

Resources for the implementation of total quality management (TQM) : in education, in nonprofits, and in the service sector /

Includes index.

Third sector in transition - A question of sustainability for community service organizations and the sector?

Third sector organizations are transitioning towards entrepreneurial and managerial models as a result of quasi-market strategies. This paper reports on the research findings of a survey of nonprofit disability organizations in Queensland and Victoria impacted upon by quasi-market reform. Enterprising organizations were found to have made substantial change to organizational structures and systems, whilst more traditional organizations made few changes. All organizations demonstrated commitment to a social justice ethos. However across the organizational archetypes there were reports of an organizational 'fragility'. It is argued that the problems of sustainability of community service organizations that existed prior to quasi-market reforms remain. This implies community service organizations will experience ongoing difficulties in the post-market era without further rationalization and change. A conceptual framework for sustainability of the community service sector is presented at the policy and organizational level.

Organizational challenges of community associations:applying nonprofit research to real-world problems

Can voluntary and nonprofit research be helpful for local community associations (CAs) seeking to respond to organizational challenges and problems? This paper builds on a study of an organizational crisis in an English CA to explore this question. The events which precipitated and prolonged the crisis seemed inexplicable to outside observers. Yet the study found that much of what occurred could be explained in the light of earlier theories and research. The paper concludes that voluntary and nonprofit scholarship, as well as generic organizational theories, has the potential to be helpful for community association members and activists in anticipating and responding to organizational problems. But scholars need to do more to disseminate existing research findings; to make them accessible and to adapt them to the distinctive needs and real world problems of community associations.

Local cross-sector partnerships tackling the challenges collaboratively

We focus in this article on the challenges local governmental (municipal) and third-sector (nonprofit) organizations face when they seek to work collaboratively or in partnership. We build on the findings of an action research project to draw out the practical implications of cross-sector working for the organizations involved. We describe jointly agreed suggestions for tackling the challenges that emerged when third-sector organizations and local governmental agencies themselves worked collaboratively in a search for mutually acceptable solutions. Finally, we draw out learning points on cross-sector working for practitioners, policymakers, and researchers. © 2011 Wiley Periodicals, Inc.

A puha költségvetési korlát szindrómája a kórházi szektorban = The soft budget constraint syndrome in the hospital sector

A kutatások eddig főképpen azt vizsgálták, hogyan jelenik meg a puha költségvetési korlát szindrómája a vállalati szférában és a hitelrendszerben. A jelen cikk a kórházi szektorra összpontosítja a figyelmet. Leírja az események öt főszereplőjének, a betegnek, az orvosnak, a kórházigazgatónak, a politikusnak és a kórház tulajdonosának motivációit és magatartásuk ellentmondásos jellegét. A motivációk magyarázzák, miért olyan erőteljes a túlköltési hajlam és a költségvetési korlát felpuhulásának tendenciája. A döntési és finanszírozási folyamatok minden szintjén felfelé hárítják a túlköltés és eladósodás terheit. A cikk kitér a különböző tulajdonformák (állami, nonprofit és forprofit nem állami tulajdonformák) és a puha költségvetési korlát szindrómájának kapcsolatára. Végül normatív szempontból vizsgálja a jelenséget: melyek a költségvetési korlát megkeményítésének kedvező és kedvezőtlen következményei, és hogyan tükröződnek a normatív dilemmák az események résztvevőinek tudatában. ___________ Researches so far have examined mainly how the soft budget constraint syndrome appears in the corporate sphere and the credit system. This article concentrates on the hospital sector. It describes the motivations and the contradictory behaviour of the five main types of participant in the events: patients, doctors, hospital managers, politicians, and hospital owners. The motivations explain why the propensity to overspend and the tendency to soften the budget constraint are so strong. The burdens of overspending and indebtedness are pushed upwards at every level of the decision-making and funding processes. The article considers the connection between the soft budget constraint syn-drome and the various forms of ownership (state ownership and the non-profit and for-profit forms of non-state ownership). Finally, the phenomenon is examined from the normative point of view: what are the favourable and unfavourable consequences of hardening the budget constraint and how these are reflected in the consciousness of the participants in the normative dilemmas and events.

Municipal accountability: Should regulations similar to the Sarbanes -Oxley Act apply to the local sector?

As America moved into the 2lst century financial scandals associated with large publicly traded corporations brought widespread concern about the reliability of financial reporting. In response the U.S. Congress adopted the Sarbanes-Oxley Act of 2002 (SOX). Undergirding SOX was the belief that improvements in the reliability of an organization's financial disclosures would lead to increased trust in the issuing organization. While SOX is aimed at publicly traded private sector organizations, the value of adopting SOX-like practices in the public and the nonprofit sectors have been recognized. Although SOX-like auditing practices have not at the time of this research become part of the auditing regime for municipalities, the results of this research provide a baseline "read" of municipal finance officers' perceptions of the value and obstacles associated with adoption of two major components of SOX: Principal Officer(s) Certification (POC) and the Independent Audit Committee (IAC) requirements. The author mailed surveys to all finance officers of municipalities in Florida and Ohio with populations of 10,000 or greater which did not contract out the operation of their finance departments. Post-survey "elite" interviews were conducted in an effort to obtain a deeper understanding of revealed issues and contradictions found in the analysis of the results of the mails survey. The findings suggest municipal finance officers are willing to adopt POC but have reservations about implementing IAC. With both POC and IAC the respondents appeared to consider intangible, non-pecuniary consequences as much or more than tangible, pecuniary consequences. Consistent with prior research, attitudes regarding POC and IAC were found to be unrelated to prior adoptive behavior, or personal and organizational demographic variables. Although accounting and auditing are inexorably intertwined, views of the recently implemented GASB 34 reporting model were found to be unrelated to the willingness to adopt POC or IAC. Findings dovetail with current discourse in public sector accounting suggesting local finance professionals may see benefits—both tangible and intangible—to some but not all accounting practices adopted in the private sector. This is consistent with the commonly accepted belief that public sector accounting maintains fundamental differences from its private counterpart.