Nonprofit Administration and Management Commons^™

E-Government Initiatives Case Study: New Models For Success, Douglass P. Smith

International Journal of Applied Management and Technology

This case study examines the efforts of a mid-tier, cabinet-level state agency to transform its constituency services to be more effective using information technology. The agency, based in a rural Midwestern state, faced increased scrutiny to raise accuracy, lower wait times, decrease expenditures, increase constituency satisfaction, and expand services to the state. To meet these challenges, the agency conducted a series of meetings to determine best possible opportunities for change and decided that technology solutions, which supported their business vision of the future, would be the foundation for that change. Redesigning core organizational processes—using several technologies such as e-commerce, content …

Promoting And Supporting Effective Organizational Governance, Sridhar Ramamoorti, Alan N. Siegfried

Accounting Faculty Publications

Internal audit’s role in organizational governance has become increasingly important in the wake of the recent global financial crisis and the continuing spate of governance failures in both financial and public sectors throughout the world. Informed observers and commentators have asked initially, “Where were the external auditors?” then “Where was the audit committee?” and finally, “Where was internal audit in all this?” This report draws on survey responses from internal auditors in 166 countries to take stock of the current role of internal audit in the governance process and learn how internal audit can better position itself to contribute to …

The Cost Of Feeling Good, Casey M. Field

Honors Undergraduate Theses

The Cost of Feeling Good attempts to quantify the optimum portfolio returns of Socially Responsible Investment Funds and Dual-Purpose Portfolios. In order to meet the demands of investors who want to create a social impact and generate financial returns, investors can choose two methods. For the purpose of this study, the social returns were quantified and the financial returns were quantified using net present value. In every scenario, the socially responsible investment decision generated higher financial returns. Because of the immediate loss to an investor after choosing the DPP strategy, financially, the SRI fund appears to be the better approach …

Huntington Coin Collection And Donation Protection, Zhengcheng Li

MA Projects

Mr. Archer M. Huntington (1870-1955) was one of the greatest collector and donor in American history at the early 20th century. He was the founder of Hispanic Society of America and the president of American Numismatic Society. During his lifetime, he set up one of the most important Hispanic coin collection and donated all these coins to Hispanic Society of America in the meanwhile loaned to American Numismatic for study and research purpose. After he passed by, at 2008 Hispanic Society of America sued against America Numismatic Society for getting back the Huntington coin collection with other related documents and …

Friends Of The Children: Strategies For Scaling Impact, Jacen Greene, Nicki Yechin Lee, Eric Nelsen

Business Faculty Publications and Presentations

Friends of the Children, a nonprofit organization in Portland, Oregon, was founded in 1993 by retired entrepreneur Duncan Campbell to serve youth at the highest risk of teen parenting, incarceration, or dropping out of school. Each youth client was matched with a paid mentor from first grade through the end of high school. The costs of this intervention were high, but the outcomes were extremely impressive in each of the three risk areas. The total benefits to society of Friends of the Children’s intervention was estimated at $7 for every $1 spent on the program.

In the United States alone, …

An Application Of Social Media Marketing For Community Sustainable Development, Lei Huang, Amelia Clarke, Wen Tian, Natalie Heldsinger

Atlantic Marketing Association Proceedings

Though the social marketing approach has been developed from commercial marketing, it is a holistic approach from various social sciences disciplines like marketing, psychology, sociology, mass communication and economics. It is basically an art to explore new ways of analyzing problems and solving them effectively. For instance, social marketing influences sustainability through the use of marketing principles to increase awareness, understanding, change attitudes, and motivate the society to change, adopt, or sustain a particular behavior. This paper attempts to explore a framework of social media in light of disseminating the knowledge of a community-wide sustainability plan among various stakeholders. Policy …

The Clothing Swap: Social, Sustainable, And Sacred, Mary M. Long, Deborah Fain

Atlantic Marketing Association Proceedings

While there is much focus on recycling household waste such as paper, plastic, and metal, there is less focused attention on the waste produced by clothing and textiles. As noted by Joung (2013), consumers dispose of clothes by recycling, donating to charities, or giving to friends and family. But when individuals are not motivated to do this or are unaware of recycling options, they simply discard unwanted clothing where it ends up in landfill sites.

Motives for recycling clothes can range from altruistic (e.g., donating to a clothing drive for the poor or victims of a natural disaster) to economic …

An Examination Of The Volunteer Coordinator's Influence On Church Volunteers' Intent-To-Continue At The Largest Protestant Churches, Jason Berton Golden

Dissertations

Volunteers contribute to the production of goods and services by easing the burden of the paid workforce while not increasing costs. Today’s volunteers tend to be highly trained, skilled professionals looking for a place to invest their time and skills. Churches are the largest single recipient of many volunteers’ efforts. Despite this fact, volunteerism is on the decline in churches.

Once recruited, attrition rates can climb as high as 40% in the first 12 months following training of volunteers. Therefore, the greatest challenge churches face is turnover. Not only does turnover lead to reduced production; it also incurs added expenditures …

The Celtic Way: Order, Creativity, And The Holy Spirit In The Celtic Monastic Movement, Fiona Leitch

Senior Honors Theses

The Celtic monastic movement lasted hundreds of years and is responsible for much of the spread of Christianity to the West. Much of the movement’s success can be attributed to the Celtic Christians’ understanding of the importance of the role of creative culture and order as well as an openness and responsiveness to the leading of the Holy Spirit. It is these three things working in tandem that influenced the success of the Celtic monastic movement. Although the movement ended a thousand years ago, it can offer guidance and wisdom for carrying out ministry today. A case study of Cuirim …

Lost Opportunities: The Underuse Of Tax Whistleblowers, Sarah J. Webber, Karie Davis-Nozemack

Accounting Faculty Publications

Legal literature on whistleblower programs often assumes an agency’s ability to effectively use a whistleblower tip. This article challenges that assumption in the context of tax enforcement by exposing the Internal Revenue Service’s dismal performance. The article uses Fourth Amendment jurisprudence, taxpayer privacy law, as well as whistleblower and tax enforcement literature to propose a new approach to using information from tax whistleblowers.

Administrative Effectiveness And Public Administration Practice In Midwestern State Employment Agencies, Kathleen A. Frederick Dr.

2010-2016 Archived Posters

Researchers have examined the multiple dimensions of unemployment. Performance rates had declined significantly in a majority of CR 5 states in the 3-year period, 2007-2009. What was not known, however, was the effectiveness of the public administration practice in individual state employment agencies when addressing the economic crisis and rising unemployment. In this evaluative study, the effectiveness of each of 10 state employment agencies in the Central Region 5 of the U.S. Department of Labor Employment and Training Administration was investigated.

International Management: Strategic Opportunities And Cultural Challenges, Paul B. Sweeney, Dean B. Mcfarlin

Management and Marketing Faculty Publications

As the economies of many countries become more interrelated, international managers are facing huge challenges and unique opportunities associated with their roles. Now in its fifth edition, Sweeney and McFarlin's International Management embodies a balanced and integrated approach to the subject, emphasizing the strategic opportunities available to firms on a global playing field, as well as exploring the challenges of managing an international workforce.

Integrating theory and practice across all chapter topics, this book helps students to learn, grasp, and apply the underlying principles of successful international management:

• Understanding the broad context of international business, including the critical trends impacting …

Assessing Organizational Data Culture To Create An Ideal Data Ecosystem, Lauren M. Leary

Capstone Collection

The year 2015 marks a critical turning point in the global development arena. The Millennium Development Goals galvanized support and collaboration across sectors and now the world is recalibrating focus to prepare for the final push with the forthcoming Sustainable Development Goal Framework. We are also in the midst of a data revolution that aims to hold governments and organizations accountable to these goals and to ultimately create synergy between systems and processes in an ever-globalizing world. This paper intends to prompt discussion and learning around organizational readiness and preparedness for these imminent changes. Drawing from best practices within the …

A Mixed Methods Perspective: How Integral Leaders Can Contribute To The Growth Of Emerging Leaders, Susan M. Hayes

Antioch University Dissertations & Theses

Given that organizational complexity continues to increase, leaders are looking for credible information, and a process that helps them become a better leader. Emerging leaders are faced with trying to be the best leader they can be while leading teams of people who think and act differently from them. To assist emerging leaders with their leadership, this study explores the literature and looks to highly respected and admired leaders for how they became the leader they are today. The purpose of this study was fourfold: first, to identify and describe first and second tier integral theory leaders from a sample …

Empowered And Engaged: Exploring Social Media Best Practices For Nonprofits, Tessa Warner, Alexis Abel, Frauke Hachtmann

College of Journalism and Mass Communications: Faculty Publications

Although nonprofits see value and potential in social media, many have not yet mastered social media and harnessed their full potential. This phenomenological study sought to identify the best social media strategies and tactics for effectively engaging existing and potential donors, volunteers and stakeholders, according to social media nonprofit professionals. Six themes emerged: listening to the audience; engaging instead of fundraising; sharing relevant, valuable and actionable content; being honest, accessible and responsive; using social media as part of a multi-channel strategy; and that measuring is mandatory.

Facility Matters: The Perception Of Academic Deans Regarding The Role Of Facilities In Higher Education, Wallace Harris

UNF Graduate Theses and Dissertations

The purpose of this study was to examine how academic deans perceived the characteristics of facility built environment and its impact on learning in higher education. Q methodology was used as the means to explore the subjective opinions of academic deans within the State of Florida regarding the facility built environment’s impact on learning in higher education. For this Q study, the concourse statements were the result of communications taken from the subject literature and participant responses to this study’s online concourse questionnaire. The resulting 32 item Q sample was sorted online by 43 academic deans, associate and assistant deans. …

Should Religious Organizations Worry About Irs Audits?, Sarah J. Webber, Janet S. Greenlee

Accounting Faculty Publications

A great deal of media attention has focused on recent perceived financial abuses of churches and religious organizations. Cases of fraud within religious organizations have fueled the public perception that churches require some form of monitoring to prevent financial abuse. However, the IRS has limited authority to audit religious organizations under section 7611, and the results of such audits are generally unavailable to the public.

Through a Freedom of Information Act request, we obtained the outcomes of all section 7611 IRS audits of religious organizations conducted between 2001 and 2010. We found that although the number of both churches and …

Standard Costing Variances: Potential Red Flags Of Fraud?, Cecily A. Raiborn, Janet B. Butler, Lucian Zelazny

Accounting Faculty Publications

This article focuses on how standard cost variances can be used in detecting potential fraudulent activities. Each primary type of variance (material, labor, and overhead) is addressed with a discussion of possible inappropriate causal factors. Additionally, internal controls, graphic techniques, and other methods that can be implemented to combat fraud are provided.

The Numbers Behind Celebrating More Birthdays: An Analysis Of The American Cancer Society’S Relay For Life, Eva Mahan

Honors Projects in Management

Despite all of the medical technological advances society has experienced, and is still experiencing, there has not been an ultimate cure for cancer found. Non-profit organizations like the American Cancer Society have been working for 100 years to raise funding and awareness for this issue and although great progress has been made since their founding in 1913, there is still more work that needs to be done to make cancer a disease of the past. This study first focuses on the structure of non-profit organizations, their role in society, and the techniques and procedures they follow when looking for donors. …

Corporate Evolution: From Ngos And Social Enterprises To ‘Good Companies’, Singapore Management University

Perspectives@SMU

Frequently seen as an alternative to the realities of hardcore corporate life, social entrepreneurship and its emphasis on giving back to society after a life of abundance, may well become a thing of the past, along with Non Government Organisations (NGOs), which often act as watchdogs of corporate and government policy and practice. Both will likely transition into and underpin new ‘good companies’. At least that’s the view of leading Singapore social entrepreneur, Jack Sim, the founder of the World Toilet Organisation (WTO).

Your Prized Executive Is Leaving. Now What?, John R. Ledgerwood, Stephen N. Morgan

Publications

The departure of a key member of your organization can quickly throw things into turmoil if the person is tightly tied to the firm in the minds of investors. For these reasons and others, nonprofits and for-profits alike should have an established succession plan for identifying a worthy replacement. This article examines how one global nonprofit is planning proactively for the future.

The Importance Of Information Integrity: In A Data-Driven World, Unreliable And Inaccurate Information Can Lead To Bad Decision-Making, Sridhar Ramamoorti, Madhavan K. Nayar

Accounting Faculty Publications

What is information integrity? It is the trustworthiness and dependability of information. The credibility of information depends on whether we are getting it from sources we can trust. After all, the value of information to the decision-maker and problem-solver consists first in its integrity, and then in its usefulness and usability. Why? Because, even the best chef knows that you can't make a good omelet out of bad eggs! Consider the emerging trend of big data (see" Big Data" on page 34). According to IBM, people create 2.5 quintillion bytes of data every day (a quintillion is 1 followed by …

An Exploration Of Determinants Of Organizational Commitment: Emphasis On The Relationship Between Organizational Democracy And Commitment, Boya Chen

MPA/MPP/MPFM Capstone Projects

In public organizations, organizational commitment plays a significant role in determining both efficiency and efficacy of the organization. Organizational commitment is just like an invisible hand affecting the performance of staff. The degree of organizational commitment can also be a double-edged sword, by which performance outcomes can either be promoted dramatically or impaired greatly. The purpose of the paper is to examine the determinants of organizational commitment, especially the relationship between organizational commitment and organizational democracy.

From the literature review, I build a model including several variables. The dependent variable in my model is organizational commitment. Independent variables in my …

Nol Poison Pills: Using Corporate Law For Tax Purposes, Sarah J. Webber, Karie Davis-Nozemack

Accounting Faculty Publications

Hundreds of thousands of corporations report net operating loss (NOL) carryovers every year.1 Corporations, with the benefit of NOL rules, may turn disappointing losses into favorable tax results. During economic recovery, corporations are in better position to fully utilize the benefits of NOLs generated in prior years. NOL usage is not without peril, however. Corporations should carefully monitor corporate ownership changes to ensure that NOLs are not lost to the NOL trafficking rules. Under the NOL trafficking rules, excessive shareholder turnover triggers substantial NOL limitations. Unfortunately, corporations are not in control of their shareholder turnover, and therefore not in complete …

Roles And Responsibilities Of Nonprofit Boards: The Peace Case, Patrick Kennelly

Professional Projects

This exploratory study identifies the levels of importance and fulfillment of board roles and responsibilities by nonprofit peacemaking organization board members and executive directors. It suggests a three-component framework for understanding board governance. By employing purposive non-probability sampling, this study used board governance instruments, developed by Inglis, Alexander, and Weaver’s (1999), to identify a three-component framework: strategic activities, resource planning, and evaluations for nonprofit organizations whose mission is peacemaking. It examines the relevance of the framework suggested by Inglis, Alexander, and Weaver’s (1999) for nonprofit peacemaking organizations. The results of this study can be used by nonprofit peacemaking organizations to …

Attitudes Toward And Behavioral Intentions To Adopt Mobile Marketing: Comparisons Of Gen Y In The United States, France And China, Rebecca Wells, Catherine E. Kleshinski, Terence Lau

Management and Marketing Faculty Publications

The rapid global diffusion of mobile marketing makes it increasingly important to understand cross-­‐cultural consumer attitudes and behavioral intentions toward mobile marketing as a promotional channel. By building on the previously published research of Altuna and Konuk (2009), this work investigates the attitudes and behavioral intentions toward mobile marketing of Generation Y consumers in the United States, France, and China. Based on this analysis, Chinese Gen Y have the most positive attitude toward mobile marketing, and their overall attitude is significantly more positive than the attitudes of French and American Gen Y groups. While American Gen Y's behavioral intentions are …

A Description Of Nonprofit Executive Leaders' Perceptions Of Human Resource Capacity Building Within Their Organizations, Synetra Danielle Gilmer

Graduate Theses and Dissertations

Researchers have predicted that within the next 5 to 15 years the nonprofit sector will undergo a dramatic loss in leadership due to baby boomers entering retirement, job transitions, and underdeveloped talent within nonprofit organizations. Effective leaders are critical in keeping these organizations running so that they can serve and provide much needed services, thus investing in their organizations is the key to keeping NPOs relevant in the future. Investing in training and development, intellectual capital, and succession planning are just a few of the human resource capacity building efforts that have been credited for helping to alleviate some of …

Paying The Irs Whistleblower: A Critical Analysis Of Collected Proceeds, Karie Davis-Nozemack, Sarah J. Webber

Accounting Faculty Publications

Congressional changes to the IRS Whistleblower Program were intended to induce more participation in the program by allowing larger incentives and greater certainty that whistleblowers would be paid. Since the Program was amended, tax whistleblower tips have increased 76 percent1 and revenue collected due to whistleblowers has increased 79 percent.2 Despite a rise in tips and revenue collected, whistleblower payments have not increased. In fact, the number of tax whistleblower awards paid has decreased 44 percent.3 We hypothesize that this trend is due to the administration of the program but also to the interpretation of “collected proceeds.” Collected proceeds are …

Problems Of Maintaining Adequate Accounting Records For A Non-Profit Organization In Sub-Saharan Africa, John R. Ledgerwood, Stephen N. Morgan

Publications

This paper looks at the accounting challenges faced by a small-scale non-profit organization operating in sub-Saharan Africa. We will look at the case of Enright Flight Ministries, Inc., a 501(c)3 non-profit organization based in Florida that carries out evangelical and humanitarian aid projects in Zambia. Building upon field interviews with administrative staff and project managers, we analyze the various problems facing the organization in maintaining adequate accounting records. After looking at both external and internal problems, we investigate the solutions employed by Enright Flight Ministries to maintain the integrity of accounting systems to derive best practices for the small-scale international …

The Tangled Web: How Nonprofit Board Members Experience Organizational Crisis, Elizabeth A. Valicenti

Antioch University Dissertations & Theses

The purpose of this grounded theory study was to develop an understanding of what board members experience during a time of organizational crisis. Major corporate and nonprofit failures of previously successful organizations in recent years have raised questions and led to speculation about the role of boards of directors through the crises. In this study twenty board members of nonprofit organizations who had experienced an organizational crisis during their board service were interviewed. Participants were asked to share their perceptions and explore how they identified and made meaning of the events and board processes that went on as the crisis …