Business Commons^™

The Inaccessibility Of Nonprofit Organizations Data In Sub-Saharan Africa, Barnabas Suva, Robert Bhero

Journal of Nonprofit Innovation

This article presents initial findings from a research study on nonprofit data across countries, focusing on the accessibility of nonprofit organizations in 49 countries in Sub-Saharan Africa, following thorough research of accessibility data from nonprofit organizations, regulatory bodies, and nonprofit websites. Only 12% of countries maintain a functional public nonprofit organization database, and even fewer provide detailed, searchable registries. While 94% of countries legally grant nonprofit organizations tax exemption, mandatory reporting obligations are often not paired with public access, thereby weakening accountability. These findings situate data inaccessibility as an agency problem where principals (donors, policymakers, communities) lack sufficient information to …

Special Edition: Full Issue - Research For Practice, September 2025, Angie Holzer, Erica Bassett

Journal of Nonprofit Innovation

No abstract provided.

Transparency, Trust, And Partnerships: Strengthening Nonprofit Collaboration Through Data And Accountability, Sujeeth Reddy Sithagari, Angie Holzer

Journal of Nonprofit Innovation

This paper explores how transparency influences trust and strengthens partnerships within nonprofit and international development organizations. Drawing from a structured literature review of peer-reviewed articles, doctoral dissertations, and global initiatives such as the International Aid Transparency Initiative (IATI), this article highlights the critical role of transparent communication in building stakeholder confidence. The findings indicate that while many NGOs collect performance and financial data, few use it consistently to inform external reporting or internal learning. Trust is found to be highly context-specific, shaped not only by data sharing but also by leadership humility, community engagement, and ethical governance. The study …

Mapeo De La Accesibilidad De Datos De Organizaciones No Lucrativas En Países De América Latina: Primeras Perspectivas De Un Estudio Comparativo Exploratorio, Angie Holzer, Tania Hernandez, Ted Gray Barnes Jr, Noah Ellis, Sumasri Jasti, Hannah Chu, Evan Campione, Louis Ye, Nithin Kumar, Quoc Thai Dinh

Journal of Nonprofit Innovation

Este artículo presenta los hallazgos de un estudio global sobre la accesibilidad de datos de organizaciones no lucrativas, centrado en México y en otros países de América Latina. El análisis explora si existen bases de datos de organizaciones no lucrativas, quién las opera, qué barreras de accesibilidad están presentes, qué requisitos deben cumplir las organizaciones no lucrativas para registrarse, y qué costos de registro enfrentan. Utilizando un diseño comparativo exploratorio, el estudio destaca tanto las similitudes como las diferencias entre países, situando los sistemas de datos de organizaciones no lucrativas dentro de teorías más amplias de transparencia, rendición de cuentas …

Bridging Theory And Practice: The Vision And Action Plan Of The Istr Research For Practice Affinity Group, Angie Holzer, Christopher Dayson, Dana Doan, Patricia Quinn, Tayyeb Hadi, Michele Fugiel Gartner, Carissa Van Den Berk-Clark, Ana María Sánchez, Farouq Aliyu Muhammad, Romina Farías, Christopher Einolf

Journal of Nonprofit Innovation

This article presents the strategic vision and comprehensive action plan of the International Society for Third Sector Research (ISTR) Research for Practice (R4P) Affinity Group, established to address the persistent gap between academic research and nonprofit practice in the third sector. Recognizing that practitioners are primarily focused on action and problem-solving while academics concentrate on knowledge accumulation and theory building, the R4P initiative creates a systematic framework for enhanced collaboration to maximize societal impact and advance evidence-informed practice. The R4P model employs a multi-dimensional approach through seven specialized sub-committees—Advocacy, Education & Training, Practitioner Engagement & Matchmaking, Research Accessibility and Sharing, …

Who Gets Stitches? The Effects Of Rewarding Whistleblowers And Protecting Their Identity On Subsequent Willingness To Work With Others, Ryan D. Sommerfeldt

Faculty Publications

Companies are strongly encouraged to implement whistleblowing programs to help detect and deter misconduct in organizations, but whistleblowers often face ostracism as their coworkers are less willing to work with them (the whistleblower effect). Rewarding the whistleblower and protecting the whistleblower’s identity are two highly recommended features of whistleblowing programs that aim to encourage reporting. Across two experiments, I examine the spillover effects of these whistleblowing program features on how willing employees are to work with their coworkers after reporting occurs. I find that providing a reward to the whistleblower exacerbates the whistleblower effect, leading employees to work even less …

From Awareness To Action: A Guide To Uphold Human Rights, Erica Jensen, Emma Indart, Emilyn Watkins

Journal of Nonprofit Innovation

No abstract provided.

Human Rights Violation - Full Issue June 2025, Angie Holzer

Journal of Nonprofit Innovation

No abstract provided.

Inadequate Healthcare For Women In The United States, Grace Loveless

Journal of Nonprofit Innovation

Barriers to adequate healthcare for women stem from a lack of research on their specific health needs, gender-based biases in healthcare, and harmful societal norms. One key aspect highlighting these disparities is the menstrual cycle—a topic unique to women. Menstrual health, defined as a state of complete physical, mental, and social well-being, illustrates the urgent need for greater focus on reproductive health. Despite its significance, the dialogue and knowledge about reproductive health remain limited; an issue which is exacerbated by societal attitudes of secrecy and shame. These attitudes create barriers that hinder many women in the United States from accessing …

Digital Infrastructure For The Regenerative Movement: A Case Study Of The Mycelium Learning Network, Abigail Karparis

Journal of Nonprofit Innovation

The regenerative movement is gaining momentum worldwide, driven by communities working to restore ecological and social systems through place-based, culturally rooted action. Yet many of the groups leading this work, especially in the Global South or in hyper-local contexts, remain digitally invisible due to structural barriers, including limited access to appropriate technology, funding constraints, and misalignment between available tools and local values. Conventional digital infrastructures often exclude or marginalize these efforts, leaving regenerative practitioners disconnected from each other and from potential sources of support.

This article explores these challenges and presents a case study response: the co-creation of accessible, relational …

Freedom 50: Leading The World In Rights And Liberties, Erica Jensen

Journal of Nonprofit Innovation

No abstract provided.

A Call For Change: Supporting Children With Tourette Syndrome, Matt Reall

Journal of Nonprofit Innovation

Tourette Syndrome affects 1 in 100 U.S. children but remains widely misunderstood due to stigma, delayed diagnosis, and media misrepresentation. This neurological disorder is characterized by involuntary tics and often co-occurs with ADHD, anxiety, and sleep disorders. Children with Tourette Syndrome face disproportionate challenges in social, academic, and emotional settings—despite having average or above-average intelligence. One-third engage in self-harm, and suicide rates are four times the national average. Peer-education programs like the Tourette Association of America’s Youth Ambassador initiative have shown promise in reducing stigma, but unequal access and weak institutional support limit their impact. This paper calls for early …

Academic Summaries (Human Rights Violations Issue), Erica Jensen

Journal of Nonprofit Innovation

No abstract provided.

Disinformation Attacks And Nonprofit Communication Strategies, Elise Lael Kieffer, Kevin M. Carr

Journal of Nonprofit Innovation

This study explores how disinformation attacks on social media can affect nonprofit organizations, a topic that has received limited scholarly attention compared to similar impacts in the for-profit sector. Through a review of existing literature and two in-depth case studies—Save the Children and the American Red Cross—this research analyzes how nonprofit organizations are uniquely vulnerable to reputational damage in the face of disinformation. The case studies highlight different motivations behind disinformation campaigns, including political agendas and deliberate efforts to harm brand credibility, and assess the effectiveness of various response strategies, including denial, debunking, attacking the source, and public education. Findings …

The Risk Of Marginal Inclusion In The Fortune 500: A Quasi-Replication Of Lewis & Carlos (2023), W. Chad Carlos, Yasir Dewan, Ben W. Lewis, Brian P. Reschke, S. Isaac St. Clair

Faculty Publications

Conventional wisdom suggests that being included in an exclusive ranking leads to positive external evaluations. However, Lewis and Carlos (2023) found that firms situated near the threshold for inclusion on the 100 Best Corporate Citizen ranking were devalued by investors. To assess the generalizability of this surprising finding, we quasi-replicate and extend this finding by applying the same regression discontinuity design to the Fortune 500 ranking. We find corroborating evidence: firms near the bottom of the Fortune 500 receive lower external evaluations, not only from investors but also from industry peers. Our findings therefore quasi-replicate and extend Lewis and Carlos’ …

Latest Research (Academic Summaries): Partnerships And Collaboration, Erica Bassett, Lakell Archer, Sumaya Ali, Emma Indart

Journal of Nonprofit Innovation

This section focuses on summarizing the latest research in partnerships and collaboration in the nonprofit sector. This section can be considered a literature review of the latest studies.

Full Issue: Joni March 2025, Partnerships And Collaboration, Angie Holzer

Journal of Nonprofit Innovation

No abstract provided.

Leading Nonprofit Success Through Collaboration And Partnerships, Lakell Archer, Erica Bassett

Journal of Nonprofit Innovation

Abstract

Nonprofit organizations play a crucial role in addressing societal challenges, yet they often operate in a competitive environment with limited resources. To maximize impact and long-term sustainability, strategic partnerships and cross-sector collaborations have emerged as essential approaches. This paper explores the benefits of nonprofit collaboration, emphasizing its role in creating strategic advantages, improving service delivery, fostering innovation, and ensuring long-term resilience. The discussion highlights how collaborative leadership is key to overcoming barriers such as competition for funding, misaligned objectives, and trust deficits among partners. By examining real-world examples, the paper illustrates how effective partnerships enhance resource sharing, streamline operations, …

Enhancing Accountability And Transparency In Nonprofit Organizations: Examining The Impact Of Limited Regulatory Oversight In Africa Sub-Saharan Africa, Barnabas Iwia Suva

Journal of Nonprofit Innovation

Nonprofit organizations continue to positively impact society by playing a vital role in addressing social, economic, and humanitarian challenges worldwide. Governments in sub-Saharan Africa attract nonprofits by having less strict regulatory requirements. One of the unintended outcomes of operating in a less stringent regulatory framework is that transparency and accountability standards may be compromised. Inadvertently, having less stringent regulatory requirements may create governance gaps, information asymmetry, mission drift, donor mistrust, and sustainability challenges. Accountability and transparency are essential for fostering trust, continuous improvement, measuring impact, gaining stakeholder confidence, and achieving sustainable impact even with the scarcity of resources. Transparency can …

Poor Cancer Prevention And Detection In Zimbabwe, Kenyon C. Chipman

Journal of Nonprofit Innovation

Abstract

In the aftermath of the HIV/AIDS epidemic, Sub-Saharan Africa, particularly Zimbabwe, has witnessed a surge in noncommunicable diseases such as cancer. Despite the decline in HIV/AIDS and other cancer-associated illnesses like HPV, these diseases have set the stage for a growing cancer epidemic. Key contributing factors to this rise include a lack of knowledge about cancer among both patients and health professionals, the prevalence of cancer-associated communicable diseases, and limited accessibility to early detection and prevention services and resources. These factors have led to late diagnoses, increased burden on the healthcare system, and adverse effects on individuals and families. …

Sustainability Reporting On Nonprofit Organizations: A Perception Study On The Level Of Indicator’S Adequacy In Social Action Entities, Ainhoa Saitua Iribar, Javier Corral Lage, Noemi Peña Miguel, Izaskun Ipiñazar Petralanda

Journal of Nonprofit Innovation

The information reported by Nonprofit Organizations (NPO) is a fundamental signal to obtain financing of donors and also legitimacy of its activities in a stakeholder approach. But nowadays, companies and other types of entities are more obliged to provide information on their sustainability performance and risks. By means of a survey in a region of Spain, the purpose of this study is to select the main indicators that apply to Social Action Entities from the Third Sector (SAETS) to hold them accountable for the impact of their activity in social, environmental, and good governance terms. The results will contribute to …

Child Malnutrition In Argentina: An Examination Of It Root Causes, Effects, And Innovations To Intervene, Brooklyn Richins

Journal of Nonprofit Innovation

Abstract:

Child malnutrition rates in Argentina have been on the rise, driven by factors such as income inequality, harsh climatic conditions, and geographic isolation, leading to an increased reliance on highly processed, nutrient-poor foods. This escalating issue has wide-ranging health and educational implications, including poor neurocognitive development, higher rates of hypertension, and greater risks of obesity and diabetes. Particularly in impoverished regions, like Jujuy, malnutrition exacerbates disparities in child health outcomes and educational achievement. Though international organizations like UNICEF and Bountiful Children’s Foundation are working to address malnutrition through supplements, education, and screenings, gaps in program implementation persist, especially in …

Becoming A Network Of Networks: G20 Interfaith Forum, Marianna Richardson

Journal of Nonprofit Innovation

No abstract provided.

Materiality In The Csr-Investor Reaction Relationship: A Replication And Extension Of Flammer (2013), Steven D. Kofford, Myles Melancon, Ben W. Lewis

Faculty Publications

We replicate and extend Flammer’s (2013) event study of investor reaction to environmental corporate social responsibility (CSR). Flammer found that investors reacted positively to eco-friendly events and negatively to eco-harmful events from 1980-2009 and that reaction to positive events decreased while reaction to negative events increased over time. We find similar results for Flamer’s original sample and an expanded sample including the same type of firms (U.S.-listed public firms) from 1980-2019. We then extend Flammer’s results by examining how materiality affects investor reaction over time. We find that investors only react to material events and that positive reaction to material …

The Development Of A Rag-Based Artificial Intelligence Research Assistant (Aira), Hamid Vakilzadeh, David A. Wood

Faculty Publications

No abstract provided.

The Information Content Of Private Information Acquisition: Evidence From Foia Requests To The Sec, Dichu Bao, Janja Brendel, Michael S. Drake, Lixin (Nancy) Su

Faculty Publications

We analyze Freedom of Information Act (FOIA) requests submitted to the Securities and Exchange Commission (SEC), focusing on the value-relevance hypothesis and the directtrading hypothesis. Our empirical analysis reveals nuanced value relevance associated with different types of requests: Requests related to ongoing investigations and submitted by anonymous requesters are negatively correlated with future returns, while requests from investment firms and intellectual property firms predict positive future returns. Our findings also provide some support to the direct-trading hypothesis, showing that investment firms increase holdings of stocks for which they have filed FOIA requests, and short sellers exhibit heightened activity following requests …

Signaling Innovation: The Nontax Benefits Of Claiming R&D Tax Credits, Bradford F. Hepfer, Hannah W. Judd, Sarah C. Rice

Faculty Publications

Using the IPO setting, we test whether firms signal the quality of their investments in innovation activities by claiming R&D tax credits. We find the presence and amount of the R&D credit are each associated with lower information asymmetry and with higher investor demand at IPO. Conservatively, we estimate that sample firms realize additional IPO proceeds of 32–45 percent of their creditable R&D expenditures, indicating economically significant non-tax benefits associated with the R&D credit. We verify the R&D credit signal by showing its positive association with firms’ future patenting activity, patent citations, and post-IPO stock returns. Results from these tests …

The Marginal Value Of Public Pension Wealth: Evidence From Border House Prices, Darren Aiello, Asaf Bernstein, Mahyar Kargar, Ryan Lewis, Michael Schwert

Faculty Publications

We study how state pension windfalls affect property prices near state borders, where theory suggests real estate reflects the value of additional public resources. Windfalls, representing a source of state revenue about half the size of total taxes, provide economically significant and plausibly exogenous variation in fiscal conditions. We find that each dollar of pension asset returns increases border house prices by approximately two dollars, suggesting that governments allocate additional funds towards high-value projects or tax abatement rather than wasting incremental resources. Evidence of larger effects in financially constrained municipalities highlights how fiscal resources amplify welfare effects of economic shocks.

The Future Performance Implications Of Non-Gaap Motivated Investment, Minkwan Ahn, Theodore E. Christensen, Ryan G. Johnson, Melissa F. Lewis-Western

Faculty Publications

We investigate whether consistent non-GAAP reporting is associated with investment efficiency. Prior research finds a positive association between non-GAAP reporting and investment levels, concluding that it represents overinvestment. We corroborate this positive association, but additional tests are not consistent with the conclusion of inefficient overinvestment. Specifically, we explore the relation between investment and future cash flows as a proxy for the realization of investments in positive net present value projects. We find that the investments of firms that consistently report non-GAAP metrics are associated with similar or higher future cash flows than the investments of firms reporting only GAAP earnings, …

Price Transparency And Patient Engagement: Social Messaging Matters, Jace B. Garrett, Keaton C. Helquist, Steven D. Smith, William B. Tayler

Faculty Publications

OBJECTIVES: To examine the effects of price transparency and prosocial messaging on price-protected consumers’ health care choices as a potential cost-saving strategy to manage rising US health care expenditures.

STUDY DESIGN: Cross-sectional study. Participants were recruited to complete a basic questionnaire via Amazon’s Mechanical Turk program. Participants’ selections were subsequently collected and analyzed.

METHODS: Participants (N = 567) selected a sleep study provider from 5 options, with manipulations including financial responsibility, provision of price information, and a prosocial message encouraging high-value options.

RESULTS: Price transparency increased the selection of lower-cost options among participants who were solely responsible for paying for …