Nonprofit Administration and Management Commons^™

Nonprofit Community Service And The Hidden Cost Of Information Technology, Roger A. Lohmann, Nancy Lohmann

Faculty & Staff Scholarship

Will the information superhighway – like its concrete counterpart, the interstate highway system – turn out to be a good idea but too expensive to maintain properly? This paper will explore issues associated with the initial and ongoing costs of adopting information technology for nonprofit community service organizations, with particular attention to access and use of the information superhighway. Several possible explanations for the lag in adoption of internet technology will be explored. One of these will be the "null hypothesis" that resources and services currently available over the internet may still be insufficient to justify the costs involved for …

Philanthropic Partnerships: The Theory Of The Commons, Roger A. Lohmann

Faculty & Staff Scholarship

In Anglo-American traditions, the concept of a commons has historically been most frequently attached to shared land in joint use by a village or community. The common theory of voluntary action presents organized collective action as consisting of shared purposes, shared resources and voluntary participation resulting in an evolving sense of mutuality, and moral order, consisting of shared norms of fairness and participation.

No. 125 1995 April

International Journal for Business Education

SIEC Historical Documents

Hypertext And The Docuverse: A Research Memo, Roger A. Lohmann

Faculty & Staff Scholarship

The term docuverse was first developed by Apple Computer guru Allen Kay in the late 1960’s. The underlying idea can be traced back decades earlier, to the visionary Vannevar Bush and the Memex (Bush, 1945). According to Kay, a docuverse is a set of related documents together with the linkages between them. In this paper, a docuverse is conceived as a collection of related scholarly documents together with the links, ties and bonds that can bring them together into an integrated logical and conceptual whole. Kay who also coined the term hypertext, which refers to an electronic document with existing …

Decision Framing And Efficiency/Effectiveness Trade-Offs In Auditors' Planning Materiality Judgments, Sridhar Ramamoorti

Accounting Faculty Publications

The exercise of judgment is not only essential to the practice of disciplines such as law, medicine and accounting, but is also what distinguishes these domains as professions (Boritz, Gaber & Lemon, 1987, cited in Gibbins & Mason, 1988). Recent advances in cognitive psychology research have given an impetus to research focusing on the nature of professional judgment, expert-novice cognition, heuristics and biases in decision making as well as decision strategies, the acquisition of knowledge and the effects of experience, and the development of expert/decision support systems (Ashton, 1982a; Smith & Kida, 1991; Chi, Glaser & Farr, 1988). The central …

Escaping The Tragedy Of The Commons, Roger A. Lohmann

Faculty & Staff Scholarship

Is tragedy due to over harvesting an inevitable consequence of the voluntary action of cooperation in a commons? No. Actually, commons theory resolved this question several decades ago. Such common goods are those pursued jointly by pluralities less than the dominant majority controlling the state and its unique ability to define public goods. In an era when the state has proven relatively powerless to define unambiguous public goods and public policy making is largely circumscribed in terms of a competition among interest groups, the state itself has become a major producer of common, rather than genuinely public, goods.

A Typology Of The Income-Generating Activities Of Nonprofit Organizations In Marin And Sonoma Counties, Carolyn Stayton

Master's Theses

This study examines the income-generating activities of nonprofit organizations. Since the early 1980s, income-generating activities have been increasing due in part to: government funding cut-backs; encouragement from government and big business; incursion into traditional nonprofit areas by for-profit business; and, more recently, economic recession. The increase in activities has apparently cut into for-profit terrain, and small businesses in particular have reacted negatively.

In the last decade the commercial income-generating activities of nonprofits have been cited by small business as a primary concern. Debates over the issue have been waged in Congress between small business advocates and nonprofit supporters. As few …

A Study Of The Investment Policies And Practices Of California Social Service And Advocacy Organizations, Alexis Whitney Olian

Master's Theses

This research examines the investment policies and practices of California social service and advocacy organizations by investigating the level of complexity of their investment activities and whether the mission of their organization is taken under consideration, as a social investment screen, when making investment decisions.

The nonprofit sector is an essential and influential part of our society as well as our economy. The management of this sector's growing assets is of key importance to its long-term financial stability. With the growing popularity of social investment and the increasing diversity of social investment strategies, it is also a valuable time to …

No. 124 1994 November

International Journal for Business Education

SIEC Historical Documents

Hypertext And Electronic Publishing In Nonprofit Organization, Voluntary Action And Philanthropy Studies, Roger A. Lohmann

Faculty & Staff Scholarship

Computer networking is making it possible to think about completely new ways of organizing and contributing to knowledge in scholarly disciplines. One of these new ways is hypertext, which still lacks a general model or metaphor, but which generally involves electronic links between different texts. This paper proposes an applied model of hypertext termed TESH (Traditional-Established Scholarly Hypertext). Traditionally, publishing has been viewed as a constitutive activity of scholarly communities of peers who have for more than three centuries exchange communications with one another by letter, memorandum and most importantly, through scholarly, scientific and academic journals. In TESH, an indefinite …

Earnings Manipulation: A Report By Robert Lavine On The Business Ethics Research Of Kenneth Rosenzweig And Marilyn Fischer, Kenneth Yale Rosenzweig, Marilyn Fischer

Accounting Faculty Publications

This column by Robert LaVine in the Chartered Accountants Journal of New Zealand reports on the research of University of Dayton professors Kenneth Rosenzweig and Marilyn Fischer, "Is Managing Earnings Ethically Acceptable? Surveys Show Age and Seniority Affect Attitudes on Earnings Management," >>> published in the journal Management Accounting.

Report Earnings Accurately, Kenneth Yale Rosenzweig, Marilyn Fischer

Accounting Faculty Publications

As authors of the March article, “Is Managing Earnings Ethically Acceptable?,” we wish to thank Alfred M. King for his letter in the April issue questioning some of the contentions in our article. In a time when corruption seems to be rampant in many aspects of our national life, it is important for accountants to discuss openly what are their ethical responsibilities, and what are the limits to those responsibilities. The credibility of accounting numbers is vital to our success as a profession and as individual accountants. There will be no demand for accounting service if accounting information is not …

No. 123 1994 April

International Journal for Business Education

SIEC Historical Documents

Is Managing Earnings Ethically Acceptable? Surveys Show Age And Seniority Affect Attitudes On Earnings Management, Kenneth Yale Rosenzweig, Marilyn Fischer

Accounting Faculty Publications

Is managing earnings through accounting methods ethically acceptable? That's the question we recently asked a sample group of management accountants. The response to the survey was enlightening. Our survey was designed as a follow-up and extension of the research done by Bruns and Merchant and published in Management Accounting in August 1990. They found that managers disagreed considerably on whether earnings management is ethically acceptable. They also found that in general the respondents thought manipulating earnings via operating decisions was more ethically acceptable than manipulation by accounting methods. Bruns and Merchant were disturbed by these findings. They were concerned that …

A Review Of Eleanor L. Brilliant, "The United Way: Dilemmas Of Organized Charity", Mike W. Martin

Philosophy Faculty Articles and Research

"The United Way: Dilemmas of Organised Charity" explains the inner workings of the organization whose shine was so recently dulled by scandal. According to a recent "New York Times" article, "Revelations of high expense-account living and questionable management practices by William Aramony, president of the United Way of America - forced him out of his position as leader of the nation's largest network of charities". (Jan. 28, 1992).. The United Way has always embodied the spirit of voluntarism that George Bush encourages with his vision of "a thousand points of light". Since its inception more than one hundred years ago, …

Participative Management Style In A State Transportation Agency Regional Office, Linda Renee Grimes

Theses Digitization Project

No abstract provided.

American Peace Movement Organizations: The 1988 And 1992 Surveys, Mary Anna Culleton Colwell, Doug Bond

Institute for Nonprofit Organization Management

EXECUTIVE SUMMARY:

This is the definitive description of the 1988 Survey of Groups and Organizations Working for Peace and the 1992 follow-up of the peace movement organizations which responded in 1988. We discuss American peace movement organizations and the origins and history of the research effort in Part One along with a brief review of some of the theoretical considerations underlying this process.

In Part Two we explain the survey methods and procedures including details on the stratified sample selection, questionnaire development, survey procedures in 1988 and 1992 and response rates. The 1992 effort, especially, was the product of a …

A Fund Raising Program For An Under Or Non Insured Critically Ill Child, John O'Mara Thompson

Theses

Research shows that fund raising for public or private uses has existed for centuries. Since the 1900's, fund raising efforts have become more organized with specific goals, plans, and time limits, yet they still generally serve the public and not individuals.

Life saving medical treatments that were once regarded as experimental are now readily available yet are not without financial constraints. Unfortunately, the very people who need health insurance to support such treatments find themselves unable to get insurance at any price. Thus, an urgent need for fund raising by private families to finance non compensated health care bills are …

Factors In The Selection Of Board Members To 501(C)(3) Human Service Organizations, Robert G. Campbell

Master's Theses

The purpose of this study is to identify the processes actually used by nonprofit organizations in the selection of board members. In-depth interviews were conducted with 30 subjects representing 10 human service nonprofit organizations. The data were analyzed in relation to various research questions. Case studies were written which describe the process of board member selection used by each of the organizations. Elements of these selection processes were formulated into a model of the actual processes applied in board member selection. The actual model was then compared to the prescribed model of selection formulated as a result of information encountered …

The Internet As Commons: A Tale Of Enclosure, Roger A. Lohmann

Faculty & Staff Scholarship

The original model of the internet developed as an electronic commons for scientists and academics. It will be only a matter of time before the same rich and powerful information barons who already control such "fourth estate" communication industries as newspaper, magazine and book publishing, television networks and movie production facilities establish their toll-booths on the information superhighway as well. Fortunately, within this electronic ocean of corporate and proprietary feudalism, there may also be room for an archipelago of freistaaten; "free citystates" functioning as autonomous and self-governing islands for the arts, sciences, humanities, social service and community.

Managing The Cost Of Federally Sponsored Research At Educational Institutions, Mary J. Brown, Kenneth Yale Rosenzweig

Accounting Faculty Publications

In an era of weak economic ·growth, budget deficits and government spending reductions, limited government resources must be utilized in a manner that maximizes the public welfare. One major use of such resources in recent years has been to fund research and other activities at universities. To shed light on this important area, this article examines current practice in government contracting with educational institutions, reviews recent governmental efforts to control contract costs and investigates ramifications for the affected educational institutions.

Patronage Bibliography (1993), Roger A. Lohmann

Faculty & Staff Scholarship

Patronage is one of the basic concepts in the commons theory of voluntary action; it refers to the giving or donating of resources – money, objects for collection, or repertories of knowledge, skills or ‘know-how’. Patrons – those who give – are one of the three fundamental roles in philanthropods, along with intermediaries or agents, and beneficiaries. Patronage is also a heavily studied subject, extensively written about in the humanities as the items in this bibliography attest.

Managerial Roles And Entrepreneurship In Non-Profit Urban Arts Agencies In Virginia, Beth Joan Novitch Rossheim

Theses and Dissertations in Urban Services - Urban Management

The future of the arts in Virginia depends on knowing how arts agencies are functioning and surviving at a time of resource decline. What roles do managers play in administering agencies? What business and management skills do managers use to maintain an agency and to relate to the community? How do managers handle cutbacks? Does entrepreneurship create more viable arts agencies?

Bivariate data analysis separated managers into four role groups: entrepreneur, administrator, artist, and caretaker, according to their perceived degree of programmatic creativity and documented access to organizational resources. Managerial role types were compared with management behaviors to discern significant …

No. 121 1993 April

International Journal for Business Education

SIEC Historical Documents

Special Meeting, Wku Board Of Regents

Board of Regents Documents

Minutes of special meeting:

• Call to Order – page 1
• Invocation – page 1
• Roll Call – page 1
• Report on Salary Study – pages 1-12
• Recommendation for Approval of an Administrative Reorganization – page 13
• WKU Foundation Articles of Incorporation & Bylaws – pages 13-21
• Personnel Actions – pages 21-32
• Center for Industry & Technology Name Change – page 32
• President’s Report – pages 32-33
• Adjournment – page 33

Farmers And Ranchers, Roger A. Lohmann

Faculty & Staff Scholarship

This book review, part of the third/nonprofit sector literature considers a case study of informal cooperation and decision-making in Shasta County, California. In certain key respects, the case parallels issues of the research literature on commons.

Exhibit 3 - Wku Foundation Documentation, Wku Board Of Regents

Board of Regents Documents

No abstract provided.

Exhibit 1 - 1992-98 Capital Planning System, Wku Board Of Regents

Board of Regents Documents

1992-98 Capital Planning System project report for WKU.

Board Involvement In Fundraising, Margaret Sponseller Mills

Institute for Nonprofit Organization Management

EXECUTIVE SUMMARY:

The topic of board participation in fundraising has been the object of extensive discussion but little systematic research. This study used a correlational design to examine the relationship of board involvement in fundraising to board recruitment, orientation, and. training; agency demographics; and the characteristics of board members. The study also examined the attitudes of board members toward their agencies and toward fundraising.

The data were gathered through an anonymous survey questionnaire completed by 274 board members (62% response rate) of 30 randomly selected health and human service agencies in Santa Clara County.

It was found that emphasizing or …

Correspondence - Quarterly Financial Reports, Wku Board Of Regents

Board of Regents Documents

Correspondence from Thomas Meredith to Regents regarding second quarter financial reports.