Open Access. Powered by Scholars. Published by Universities.®

Business Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 30 of 52

Full-Text Articles in Business

Break Even Analysis: A Tool For Budget Planning (Revised), Roger A. Lohmann Jun 2020

Break Even Analysis: A Tool For Budget Planning (Revised), Roger A. Lohmann

Faculty & Staff Scholarship

Applications of the tools of modern business and public management to human service administrative problems has become increasingly sophisticated. In this article, the author presents Break-Even Analysis (BEA) as one such management tool useful for financial planning in nonprofit and public human services organizations, particularly those with multiple sources of funding. The original article, published in 1976, was the first-ever presentation on this topic in human services, and the core of the author's 1980 first-ever book on financial management in nonprofit human services. In this revision of the original article, Break-Even Analysis is presented as a compact, easily administered “early …


And Lettuce Is Nonanimal: Toward A Positive Theory Of Voluntary Action, Roger A. Lohmann Apr 2020

And Lettuce Is Nonanimal: Toward A Positive Theory Of Voluntary Action, Roger A. Lohmann

Faculty & Staff Scholarship

Much recent conceptual and theoretical effort to identify and define the kinds of voluntary action that take place outside households, economic markets and governments has a consistent emphasis on negation: It seems to define these matters by what they are not: not for profit, or nonprofit, nongovernmental, unproductive, inefficient, examples of contract failure, market failure, government failure and more. This paper is a beginning effort to shift the emphasis to the positive and the describe and explain what voluntary action is and what it consists of. It proposes the beginnings of an economics of common goods production, and differentiates such …


Lindblom County: Philanthropic Insufficiency, Amateurism And Paternalism, Roger A. Lohmann Apr 2020

Lindblom County: Philanthropic Insufficiency, Amateurism And Paternalism, Roger A. Lohmann

Faculty & Staff Scholarship

In this fictionalized case study, a group of friends from graduate school compose a community elite with responsibility for human services decision-making in rural Lindblom County. They must deal with issues of insufficient resources, amateurism among other community officials, and challenges posed by opposing and emergent groups of aspiring community leaders. Discussion questions and questions of strategy and calculation are posed for further examination of the issues raised.


Knowledge Commons In Ancient Greece, Roger A. Lohmann Feb 2019

Knowledge Commons In Ancient Greece, Roger A. Lohmann

Faculty & Staff Scholarship

This paper reviews a variety of published sources by specialists in ancient history and philosophy written for students of philanthropy, nonprofit organizations, commons and other, related social sciences. It discusses Plato's Academy, Aristotle's Lyceum, and other philosophical schools as real historically significant organizations, not merely ideas or symbols. It was expanded from one section of Chapter 3 of the author's book, The Commons: New Perspectives on Nonprofit Organizations, Voluntary Action and Philanthropy (1992).


A Third Sector Imaginary, Roger A. Lohmann Oct 2012

A Third Sector Imaginary, Roger A. Lohmann

Faculty & Staff Scholarship

A basic theoretical challenge for third sector scholars today is to speak in general and consistent terms about the institutional and normative orders forming outside households, markets and governments in numerous countries, regions and urban centers everywhere. The third sectors of the world have formed in light of a range of distinctive local conditions, including history, culture, law and other factors. A growing international group of scholars has produced a convincing, although limited and partial model of the third sector based in the linked concepts of nonprofit organization, nonprofit sector and non-distribution constraints. We will need to pay greater heed …


Associations, Movements, Dialogues, Social Problems And News: Voluntary Action And The Life Cycles Of The Third Sector, Roger A. Lohmann Oct 2012

Associations, Movements, Dialogues, Social Problems And News: Voluntary Action And The Life Cycles Of The Third Sector, Roger A. Lohmann

Faculty & Staff Scholarship

This is one of two summation papers presented at the conclusion of the 2012 Queensland University conference on the third sector, looking to the future. The focus initially is on the concept of the social imaginary as offered by the Canadian social philosopher, Charles Taylor. Much of the previous conceptual and theoretical work in third sector studies during the past few decades has been focused on questions of the best ways to imagine the community and national social configurations of increasingly large numbers of nonprofit, voluntary and nongovernmental organizations. The concepts of nonprofit organization and nonprofit sector have been most …


(Re)Considering The Third Sector, Roger A. Lohmann Apr 2012

(Re)Considering The Third Sector, Roger A. Lohmann

Faculty & Staff Scholarship

Richard Cornuelle’s Reclaiming the American Dream: The Role of Private Associations and Voluntary Associations (RtAD) has been subjected to numerous interpretations in the more than half a century since its original publication in 1965. In this conference paper, the continuing importance of this work is reconsidered. Several of the issues that Cournelle raised are still important today. Thus, the label Independent Sector offers one possible solution to the continuing question of how to refer to the third sector.


Book Review: Sievers, B. R. (2010). Civil Society, Philanthropy, And The Fate Of The Commons, Roger A. Lohmann Oct 2011

Book Review: Sievers, B. R. (2010). Civil Society, Philanthropy, And The Fate Of The Commons, Roger A. Lohmann

Faculty & Staff Scholarship

The selection of civil society institutions (which the author refers to as strands) around which the volume is woven is interesting because it contains several novel elements in a novel combination: civil society is said to consist of philanthropy, the common good, rule of law, nonprofit and voluntary institutions, individual rights, free expression and tolerance. This book is important reading for political philosophers, doctoral students and theorists interested in the connection of civil society and philanthropy. Yet it has a number of weaknesses that are enumerated in the review.


Giving Circles, Roger A. Lohmann Feb 2009

Giving Circles, Roger A. Lohmann

Faculty & Staff Scholarship

A giving circle is a group of members pool their funds and information in collective or joint donations to organizations, causes or individuals. The article reviews some of the research on giving circles in the first decade of the 21st century.


Commons, Roger A. Lohmann Jan 2009

Commons, Roger A. Lohmann

Faculty & Staff Scholarship

The commons is a theoretical formalism that is useful in understanding many diverse problems of civil society. A common (or commons) is an economic, political, social, and legal institution that enables joint, shared, mutual or collective natural or social action by agents using a “pool” of shared or jointly held or mutually controlled resources. A substantial body of work exists detailing natural common resource pools acted upon by physical or biological agents. Another large body of work on humanly-directed natural resource pools study the human-natural environment interface, interspecies conflict and population density. Studies of social commons have also looked at …


The Growth Of Nonprofit Accounting And It's Impact On Human Services, Roger A. Lohmann Jul 2008

The Growth Of Nonprofit Accounting And It's Impact On Human Services, Roger A. Lohmann

Faculty & Staff Scholarship

Changes in nonprofit accounting standards and practices have spearheaded a quiet revolution in financial management practice in social agencies and the delivery of human services during the past three decades. These changes have gone hand-in-glove with other changes in the political arena to dramatically transform the ways in which human services are organized and delivered. At the core of this transition has been the movement from fund to enterprise accounting, together with such larger political developments as the expansion of grant-based relations with government into the performance management environment of purchase of service contracting.


The U.S. Social Economy And The Commons Model Of Production, Roger A. Lohmann Jan 2008

The U.S. Social Economy And The Commons Model Of Production, Roger A. Lohmann

Faculty & Staff Scholarship

Recent work in Canada and Europe has re-emphasized the place of nonprofit organizations, as that term is conventionally understood in the broader context of social economy. Although not generally recognized by U.S. and international scholars, a distinctive concept of social economy largely compatible with the Canadian and European formulations is embedded in U.S. constitutional, corporate, charitable and tax law. However, its full recognition is discouraged in the current U.S. political culture and third sector studies. The U.S. social economy provides full and robust, recognition of the social, political and economic organizations known as commons, as well as nonprofit firms.


Social Entrepreneurship In The Practice Of Deliberation And Dialogue, Roger A. Lohmann Jan 2008

Social Entrepreneurship In The Practice Of Deliberation And Dialogue, Roger A. Lohmann

Faculty & Staff Scholarship

Advocates of public deliberation and sustained dialogue, like other change agents, often embrace roles as social entrepreneurs and engage in entrepreneurial efforts in promoting their cause. In particular, this may involve locating the resources necessary to establish and engage in programs of D & D, seeking to establish the costs and benefits of such programs, and furthering research into their effectiveness.


Deliberation And Dialogue In The Pracademic Commons, Roger A. Lohmann Dec 2007

Deliberation And Dialogue In The Pracademic Commons, Roger A. Lohmann

Faculty & Staff Scholarship

There is a strong connection between deliberation and dialogue and commons theory Deliberative activity generally takes place within group settings that approximate the defining conditions of a commons. In addition, social capital, in the form of trust and a sense of mutuality, and construction of a new or reconstituted normative outlook typically result from successful deliberation and dialogue efforts. This poses several lessons for the practice of the practice of such discussions.


Financial Management: Social Agency, Social Enterprise And Social Economy, Roger A. Lohmann, Nancy Lohmann Oct 2007

Financial Management: Social Agency, Social Enterprise And Social Economy, Roger A. Lohmann, Nancy Lohmann

Faculty & Staff Scholarship

There has been a quiet revolution in financial management practice in social agencies in recent decades, symbolized by the transition from fund to enterprise accounting and increasing recognition of the ‘third sector’ of the social economy. The traditional voluntary agency model of donations has been joined by grants, performance contracts, ‘managed care’ and an array of other options, and traditional voluntary agency based and public agency practice now exist alongside corporate for profit service delivery and various forms of private practice. Social enterprise and entrepreneurship are a common theme in all this diversity, as social agencies must aggressively seek out …


Charity, Philanthropy, Public Service Or Enterprise: What Are The Big Questions Of Nonprofit Management Today?, Roger A. Lohmann Sep 2006

Charity, Philanthropy, Public Service Or Enterprise: What Are The Big Questions Of Nonprofit Management Today?, Roger A. Lohmann

Faculty & Staff Scholarship

This essay takes a birds-eye view of the topic of nonprofit management, looking at what I see as the big issues of nonprofit management.


Modeling Third Sector Organizations: A Proposal For An Organizational Modeling Language, Roger A. Lohmann Mar 2006

Modeling Third Sector Organizations: A Proposal For An Organizational Modeling Language, Roger A. Lohmann

Faculty & Staff Scholarship

Sector-talk is one of the stable features of discussions of nonprofit organizations today. However, little progress has yet been made in defining or measuring the allegedly different social relations which characterize the sectors. This paper proposes an approach to operational definition of the sectors, grounded in use of chemical modeling software to modify the lowly organization chart. The organizational modeling language proposed here addresses four dimensions: dominance, exchange, intimacy and mutuality.


The Practice Of The Commons, Roger A. Lohmann Nov 2004

The Practice Of The Commons, Roger A. Lohmann

Faculty & Staff Scholarship

This paper

This paper lays out some of the basics of a language-based, person-centered, or agentic model of practice for nonprofit organizations, voluntary action and philanthropy within the emerging domain of commons theory. Six principles are identified for the practice of commons. Two threats to the production of common goods - bureaucratization and colonization of the life world - are discussed and evaluated as limitations of the practice of commons.


National Security, Suburbanization, Technology, And The Prospect Of Renewing Civic Participation, Roger A. Lohmann Oct 2004

National Security, Suburbanization, Technology, And The Prospect Of Renewing Civic Participation, Roger A. Lohmann

Faculty & Staff Scholarship

In a series of books and articles, Robert Putnam outlined his famous "bowling alone" theses of declining civic participation, which he attributed in considerable part to television and other alternative leisure time pursuits. Putnam also acknowledged the possibility of other possible factors. This presentation identifies two such possibilities that coincide with the decline Putnam noted, - national security and suburbanization - as well as more recent and more ambiguous, technology-related factors contributing to declines in civic participation.


Multiple Roles Of A Rural Administrator, Roger A. Lohmann, Nancy Lohmann May 2004

Multiple Roles Of A Rural Administrator, Roger A. Lohmann, Nancy Lohmann

Faculty & Staff Scholarship

Basic administrative procedures are similar in rural and urban areas. Even so, rural human service administrators are often not prepared for the many roles they must assume in small and underfunded rural agencies. The roles may include personnel director, budget officer, accountant, fundraiser, supervisor, building and maintenance supervisor, volunteer coordinator, group developer, community organizer, public educator, policy analyst, and director of public relations and marketing.


Neighborhood Associations: The Foundation Of Community Development, Roger A. Lohmann Nov 2002

Neighborhood Associations: The Foundation Of Community Development, Roger A. Lohmann

Faculty & Staff Scholarship

Neighborhood associations are one of the most ubiquitous types of voluntary organization. This paper reviews a variety of theoretical and practical perspectives on the concept of neighborhood and the various organized expressions of neighborhood organizing in rural and urban communities.


Community Foundations In West Virginia, Roger A. Lohmann Dec 2001

Community Foundations In West Virginia, Roger A. Lohmann

Faculty & Staff Scholarship

This report is part of an ongoing investigation of the support of neighborhood associations by community foundations in three states – Michigan, New Mexico and West Virginia. The findings are primarily negative: There is no evidence that the 22 community foundations of West Virginia have provided support for the development or continuation of neighborhood associations in the state.


Community Practice And The Internet, Roger A. Lohmann, John Mcnutt Jan 2001

Community Practice And The Internet, Roger A. Lohmann, John Mcnutt

Faculty & Staff Scholarship

This article examines several developments in electronic technology which appear to hold great potential for advancing human well-being and community organization and have already manifested some important portion of that potential in recent years. They are, in order of presentation, electronic communication and networking, electronic advocacy, fund raising support, geographic information systems and data base management. We conclude this brief article with a brief discussion of information poverty and the growing disparity of information haves and have-nots.


Charismatic Authority And The Board Of The Hull House Association, 1895-1935, Roger A. Lohmann Jul 2000

Charismatic Authority And The Board Of The Hull House Association, 1895-1935, Roger A. Lohmann

Faculty & Staff Scholarship

Discussions of boards in the third sector literature usually proceed from assumptions grounded in Weber’s rational-legal authority and international management principles like those of Henri Fayol. The generalizations made about boards are based on rational-legal views of the board as the principal governing body of a nonprofit organization. Much less frequently examined are the roles and functions of boards in organizations grounded in other forms of authority. In particular, the relationship between charismatic authority and boards has seldom been studied. This paper will examine the role of one such board, the Board of Trustees of the Hull House Association through …


Has The Time Come To Evaluate Evaluation? (Or Who Will Be Accountable For Accountability?), Roger A. Lohmann Jan 1999

Has The Time Come To Evaluate Evaluation? (Or Who Will Be Accountable For Accountability?), Roger A. Lohmann

Faculty & Staff Scholarship

A review essay of six recent books represents an occasion to examine the very idea of accountability, and to examine what the effects of several decades of emphasis on evaluation have been.


The Future Of The Third Sector, Roger A. Lohmann Sep 1997

The Future Of The Third Sector, Roger A. Lohmann

Faculty & Staff Scholarship

The U.S. "nonprofit sector" and other forms of contemporary national third sectors which are currently spreading around the world arose in a unique historical moment and for distinct historical reasons and are unlikely to outlast that moment in history. Voluntary action on the other hand has deep roots reaching far back in human history and is likely to be around far into the future.


Managed Care: The Questionable Triumph Of Financial Management, Roger A. Lohmann Jan 1997

Managed Care: The Questionable Triumph Of Financial Management, Roger A. Lohmann

Faculty & Staff Scholarship

Managed Care is a generic term for a broad and constantly changing mix of health insurance, assistance and payment programs which seek to retain quality and access while controlling the cost of physical and mental health services. The introduction of managed care fundamentally transforms the traditional “agency” relationships on which modern social work was built. Little research on its impact on social services is currently available. The managed care model, with its distinctive external patterns of accountability, raises serious questions about the continuing viability of the “social agency” model of practice to which social work has been committed for most …


After The Third Sector: Emerging And Disappearing Commons, Roger A. Lohmann Nov 1996

After The Third Sector: Emerging And Disappearing Commons, Roger A. Lohmann

Faculty & Staff Scholarship

The third sector is currently the most popular label for capturing the activities of a highly diverse set of tax-exempt corporations and nonprofit organizations. For some, the third sector is also the nonprofit organization sector, although for many of us it is also the sector of voluntary associations, clubs, self-help groups, and volunteering, although these components of voluntary action have been over-shadowed by interest in nonprofit management. The general thesis of this paper is that although the voluntary action is a more or less permanent feature of human community, the particular forms of the contemporary nonprofit organization and the third …


After The Third Sector: Emerging And Disappearing Commons, Roger A. Lohmann Nov 1996

After The Third Sector: Emerging And Disappearing Commons, Roger A. Lohmann

Faculty & Staff Scholarship

The third sector is currently the most popular categorical label as a summary term for capturing the activities of a highly diverse set of tax-exempt corporations and nonprofit organizations. I draw a sharper-than-usual distinction here between a third sector composed of a million or more social entrepreneurial nonprofit firms and and the voluntary associations, clubs, groups and diverse uncountable volunteer and philanthropic efforts, projects, causes, which I label as commons and which have in recent years been increasingly subsumed under the general heading of civil society. While the voluntary action of commons is a more or less permanent feature of …


Justice, Citizenship, Social Cohesion And The Commons, Roger A. Lohmann Jul 1996

Justice, Citizenship, Social Cohesion And The Commons, Roger A. Lohmann

Faculty & Staff Scholarship

There is great ferment in political and social theory today due to a number of major changes are taking place in the larger social world and our understandings of it including the crisis of the welfare state; the emergence of more open societies in Russia, Central Europe, Latin America and many of the countries of the Pacific Rim; general movement away from class/stratification and toward group membership as central themes for national politics in many countries; a major crisis of the modernization paradigm; the emergence of a truly-global economy; and the emergence of the internet as a global communications medium. …