bluuebunny/crossref_metadata_2025 huggingface dataset:
How to choose the right environmental accounting software
Authors: Stanwick Sarah D. , Stanwick Peter A.
Published: July 2007

Complying with environmental regulations will continue to be a major concern as we approach the 21st century. Most companies try to use their existing software to track environmental costs. But with the cost of environmental penalties rising, that may he a mistake. The authors show how to select more specialized software that helps you improve compliance—and lowers the risk of expensive penalties.
Utility deregulation: How does it affect financial reporting?
Authors: Lipe Robert C.
Published: July 2007

Electric power utilities represent a fairly big group of companies. Everyone knows that the industry is being deregulated. But how will it affect financial reporting? And what issues involve non‐utility companies?
An information ‐ expectation framework for decisions under uncertainty
Authors: Yilmaz M. R.
Published: July 2007

Despite being in existence for many decades, normative decision theory has not become a commonly used tool for real‐world decisions. This paper considers the reasons for this situation and suggestions for circumventing them. The main suggestion involves a two‐stage framework in terms of the information available to the decision maker and his/her expectations under the available acts. This framework is well suited for decisions with incomplete structure, which is typical of real decision situations. Within this framework a specific multiplicative model is also discussed.
Experiments comparing qualitative approaches to rank ordering of multiattribute alternatives
Authors: Larichev O. I. , Moshkovich H. M. , Mechitov A. I. , Olson David L.
Published: July 2007

ZAPROS, a method to support rank ordering tasks using ordinal input from decision makers, is discussed and compared with a preference cone technique and the analytic hierarchy process (AHP). It provides a means to identify inconsistencies in ordinal decision tasks, yielding verification and explanation of results for partial ordering of a large set of alternatives. The results indicate that ZAPROS provides no less accuracy in task solution, while having some advantages from a behavioural point of view. Comparative analysis of the effectiveness of the methods under consideration in accordance with differences in task characteristics is carried out.
Scale sensitivity in the multiplicative AHP and SMART
Authors: Lootsma F. A.
Published: July 2007

We consider first a variant of the analytic hierarchy process (AHP) with a one‐parametric class of geometric scales to quantify human comparative judgement and with a multiplicative structure: logarithmic regression to calculate the impact scores of the alternatives at the first evaluation level and a geometric‐mean aggregation rule to calculate the final scores at the second level. We demonstrate that the rank order of the impact scores and final scores is scale‐independent. Finally we show that the multiplicative AHP is an exponential version of the simple multi‐attribute rating technique (SMART). In fact, the multiplicative AHP is concerned with ratios of intervals on the dimension of desirability, whereas SMART analyses differences in the corresponding orders of magnitude.
An evolutionary approach to support decision making with linear decision models
Authors: Korhonen Pekka J. , Narula Subhash C.
Published: July 2007

In this paper we consider decision problems that can be described as linear decision models. These models have been traditionally solved using linear programming, fuzzy linear programming, multiple‐objective linear programming or ‘what‐if’ analysis. Using these approaches, one encounters a number of difficulties. We propose an ‘evolutionary approach’ to overcome these difficulties. In the proposed approach the decision maker does not have to precisely specify the model (i.e. the objective functions, the RHS values, etc.) at the beginning of the solution procedure. In fact, the model evolves as the solution procedure proceeds.
Selecting a new technology strategy using multiattribute, multilevel decision trees
Authors: Cook Wade D. , Johnston David A. , Kress Moshe
Published: July 2007

Research indicates that selecting a strategy to best exploit a new technology is a complex decision‐making process. The task involves making a series of decisions with multiple alternatives, each to be evaluated by multiple criteria whose values have high levels of uncertainty. This paper presents a methodology for modelling a new technology decision using decision trees and an optimizing algorithm. A problem of a mining company considering the adoption of new technology is used to illustrate the decision‐making task and modelling methodology. A numerical solution to the case demonstrates the potential of the optimizing technique in strategy selection.
Clustering, dependence and ratio scales in AHP: Rank reversals and incorrect priorities with a single criterion
Authors: Wedley William C. , Schoner Bertram , Choo Eng Ung
Published: July 2007

In the analytic hierarchy process, it is often thought that rank reversals cannot occur in a single‐criterion problem. This paper demonstrates that if it is necessary to cluster items under a single criterion, such reversals are possible. The reversals occur prior to aggregating across clusters and are caused by a failure to make reference to the alternatives when performing criteria comparisons. Rank reversals, however, are only a symptom of the problem. The real problem is a failure to calibrate global weights to a common scale which spans different clusters. Even in the absence of reversals, aggregated weights from the AHP's relative mode of measurement can fail to maintain composite ratio relationships.
Group decision as a twice multicriteria optimum problem
Authors: D'alessandro Paolo
Published: July 2007

This paper studies the problem of aggregation of preferences, preserving the multicriteria nature of the individual decision process. The resulting group decision problem is in effect a twice multicriteria optimum problem. We give a structural theory for the efficient set of this optimum problem. Moreover, on the basis of this theory we study the relationships between optimality, consensus and evaluation. We confirm the pathological nature of aggregation of preferences, but in a new setting and with a different meaning.
Preference structures and threshold models
Authors: Abbas Moncef , Vincke Philippe
Published: July 2007

Preferences are often represented in terms of a function, in the deterministic case as well as in the probabilistic case. In the present paper we develop a new numerical representation of preference structures for which the strict preference relation (P) is without circuit but not necessarily transitive. Moreover, we investigate the consequences of the representation for the usual preference structures. In particular, we propose new formulations for the numerical representation of the interval order structure.
Price‐directive decision making in hierarchical systems with conflicting preferences
Authors: Bogetoft Peter , Ming Cheng , Tind Jørgen
Published: July 2007

In this paper we consider a classical model of price‐directive decision making in hierarchical organizations, namely Dantzig‐Wolfe decomposition, well known from single‐objective programming. Here, however, we allow for preference differences that are usually observed between a central unit and a subunit in an organizational structure. The procedure models, therefore, how decision making may evolve in a context with decentralized information as well as intra‐ and interpersonal conflicts.

Several numerical experiments with the procedure have been performed. The results of those experiments demonstrate that the procedure in many instances converges towards an efficient solution, despite the differences in the criteria weights used in the master problem and the subproblem respectively. This suggests that some amount of goal discordance need not prohibit efficient decision making in a hierarchical organization.
Joint production model: A note on a connection between market prices and CP anchor values
Authors: Ballestero Enrique
Published: July 2007

This paper focuses on a justification of the assumption ‘In a joint production competitive industry, market prices are inversely proportional to anchor values’. This assumption is important to underpin the property ‘In a competitive industry the maximum profit mix and the best technological mix coincide’.
On the evaluation and application of different scales for quantifying pairwise comparisons in fuzzy sets
Authors: Triantaphyllou E. , Lootsma F. A. , Pardalos P. M. , Mann S. H.
Published: July 2007

One of the most critical issues in many applications of fuzzy sets is the successful evaluation of membership values. A method based on pairwise comparisons provides an interesting way of evaluating membership values. That method was proposed by Saaty, almost 20 years ago, and since then has captured the interest of many researchers around the world. However, recent investigations reveal that the original scale may cause severe inconsistencies in many decision‐making problems. Furthermore, exponential scales seem to be more natural for humans to use in many decision‐making problems. In this paper two evaluative criteria are used to examine a total of 78 scales which can be derived from two widely used scales. The findings in this paper reveal that there is no single scale that can outperform all the other scales. Furthermore, the same findings indicate that a few scales are very efficient under certain conditions. Therefore, for a successful application of a pairwise‐comparison‐based method the appropriate scale needs to be selected and applied.
Pairwise agreement of gradient directions in interactive multicriterion optimization
Authors: Troutt Marvin D.
Published: July 2007

Statistical tests involving mean directions have in the past been limited to two‐ and three‐dimensional settings, perhaps owing to their primary applications to such fields as geology, meteorology and related earth sciences. In the study of interactive multicriterion optimization it becomes necessary to compare gradient directions obtained from decision makers by two or more methods. Typically these direction vectors are in a higher‐dimensional space. This paper provides a general procedure based on Householder transformations which is potentially suitable for any finite dimension. An illustration and comparison of the method are provided.
A multi‐objective mathematical programming problem with fuzzy relation constraints
Authors: Wang Hsiao‐Fan
Published: July 2007

In this study we discuss the problem of multi‐objective mathematical programming with constraints defined by ‘max‐min’ composite fuzzy relation equations. Since the feasible region is normally non‐convex, the properties of the efficient points of a non‐convex feasible region under multi‐objectives are investigated and illustrated by examples. The necessary and sufficient conditions are proposed and proved. To facilitate decisions, a procedure that transforms these efficient points of an interval‐valued decision space into a constant‐valued decision space is proposed when the level of confidence is given by a decision maker. Then the transformed problem becomes a multi‐attribute decision problem that can be evaluated by Yager's method to find the optimal alternative.
A characterization of ‘min’ as a procedure for exploiting valued preference relations and related results
Authors: Pirlot Marc
Published: July 2007

This paper is concerned with procedures which transform valued preference relations on a set of alternatives into crisp relations. We present a simple characterization of a procedure that ranks alternatives in decreasing order of their minimal performance. This is done by means of three axioms that are shown to be independent. Among other results, we characterize in a very similar manner a procedure called ‘leximin’ and investigate two families of procedures whose intersection is the ‘min’ procedure.
Lexicographic order preservation and stochastic dominance
Authors: Lavalle Irving H. , Fishburn Peter C.
Published: July 2007

Stochastic dominance concerns conditions on outcome probabilities that are necessary and sufficient for one act to be (strictly) preferred to another according to all preference relations that share certain properties, one of which customarily is an Archimedean property sufficient to entail existence of real‐valued representations. We relax this assumption to permit linear lexicographic utility of finite and known dimensionality. In some situations, levels of the lexicographic hierarchy could correspond to explicit criteria or attributes. In our model, subjective probabilities emerge as matrix premultipliers of the outcome utility vectors. We thus obtain matrix probability generalizations of the familiar cumulative probability conditions for stochastic dominance.
Experimental consideration of preference in decision making under certainty
Authors: Corner James L. , Buchanan John T.
Published: July 2007

This paper describes an experiment in decision making under certainty with multiple, conflicting objectives and continuous decision variables. Two techniques for analysing such problems are considered: one taken from the paradigm of multicriteria decision making (MCDM), a non‐directed approach called the NAIVE technique, and one from the paradigm of multiattribute decision analysis (D/A), the SMART technique. While the two techniques seek and are throught to arrive at the same end—a solution which is in some sense optimal for the decision maker (DM)—the former approach implicitly incorporates DM preferences while the latter approach considers preferences explicitly. The setting is a laboratory study using a sample of university students on a three‐criteria problem which is designed to study the extent to which value functions implied/assessed by the techniques are consistent with DMs' holistic ranking of alternatives. Results show that (1) the two techniques of interest show significantly better rank order correlation with holistic judgement compared with other techniques, (2) DMs prefer the non‐directed MCDM approach and (3) subjects break down into two groups: those that use assessable value functions when ranking and those that do not. This implies that for small‐dimensioned problems DMs may first need to be classified as to the assessability of their value functions before a solution method is chosen.
The operation of Lake Kariba: A multiobjective decision analysis
Authors: Insua David Rios , Salewicz Kazimierz A.
Published: July 2007

The paper describes a successful application of Bayesian decision analysis to the operation of the Lake Kariba hydropower system. This management problem is complicated by the high uncertainty of the inflow process, multiple and conflicting objectives and the influence of time on some of the parameters in the management task. Inflows to the reservoir are forecast through dynamic linear models. Managerial preferences are modelled through a multiattribute utility function. Since the solution of the exact model is computationally too demanding, a heuristic method is applied to find a feasible control strategy. A comparison with results obtained by methods used previously demonstrates the superiority of the methodology presented here.
A multiple‐objective dispersion problem
Authors: White D. J.
Published: July 2007

In this paper we study a multiple‐objective dispersion problem from an efficient solution and value function perspective. A general fundamental theorem on non‐dominance is given and a polar co‐ordinate elimination heuristic is given for the case of R2. Some general results are given for the existence of a linearly weighted objective function whose maximal value will give a most preferred solution, for convex or concave value functions, and a heuristic is developed for the case where these conditions do not hold.
Simplified approaches for multicriteria decision making under uncertainty
Authors: Stewart Theodor J.
Published: July 2007

The problem of uncertainty in the outcome of decisions has tended to be glossed over by many MCDM methods, with the exception of multiattribute utility theory (MAUT). MAUT does, however, require quite complicated preference elicitations and knowledge of the full multivariate distribution of outcomes. Results from a series of simulation studies indicate that the preference orderings of MAUT are only minimally changed when using a simple additive aggregation of marginal utilities, especially in relation to the natural imprecisions inherent in preference elicitation. It is shown in the simulations that by far the most critical aspect of multicriteria decision analysis under uncertainty is not the form of aggregation, but the correct elicitation of marginal utilities which properly represent decision maker preferences over gambles. We relate the results obtained here to other results on the approximation of distributions by three‐ or five‐point discrete distributions, and suggest that the use of deterministic MCDM methods of any form (not necessarily value function techniques), applied to an extended formulation in which each criterion measure is repeated for three or five ‘scenarios’, can be justified.
Defining leadership and explicating the process
Authors: Cyert Richard M.
Published: July 2007

Leadership is the ability to get participants in an organization to focus their attention on the problems that the leader considers significant. This article identifies three functions of leadership—organizational, interpersonal, and decisional. It relates these functions to the task of attention focus and enumerates the ways in which leaders can focus the attention of participants.
The growth of the nonprofit sector in the 1980s: Facts and interpretation
Authors: Ben‐Ner Avner , Van Hoomissen Theresa
Published: July 2007

The nonprofit sector was the growth sector of the 1980s. This is the conclusion reached from detailed examination of the growth trends of major industry groups in New York State in the years 1981 through 1987. The analysis in this article suggests that the growth of the nonprofit sector was due primarily to the strong orientation of the economy toward services, where the nonprofit sector has traditionally had an important presence. Within service industries as a whole, the nonprofit and for‐profit sectors grew at comparable rates; however, nonprofit growth was concentrated in semipublic services and in services where information is often difficult for consumers to acquire and understand, while the for‐profit sector grew in simpler and more privately oriented services. The analysis shows that the nonprofit sector filled much of the gap left by reduced or stagnating government services. However, the growth of the nonprofit sector may be difficult to sustain in the future if sufficient entrepreneurial talent and other resources are not forthcoming.
Profits and incentive compensation in nonprofit firms
Authors: Steinberg Richard
Published: July 2007

Incentive contracts based on profit sharing, cost reduction, or other measures of performance no longer need to endanger a nonprofit firm's tax exemption; such measures have been urged for adoption in the nonprofit sector. However, the nonprofit differs from the for‐profit sector in that contracts have side effects on the solicitation and offering of donations and on the character of those who choose to work in the nonprofit sector. In addition, it is more difficult in the nonprofit sector to obtain an appropriate output measure for use in calculating bonuses.
Conflicting managerial cultures in nonprofit organizations
Authors: Hall Peter Dobkin
Published: July 2007

The increasingly managerial orientation of both staffs and trustees of nonprofit organizations appears to have led to conflict rather than cooperation. A case study of an organizational crisis explores how managerialism has obscured some of the unique constraints under which nonprofits operate and suggests ways of making these constraints more salient.
Fund‐raising by hospital foundations
Authors: Pink George H. , Leatt Peggy
Published: July 2007

1986–87 data for eighty hospitals in Ontario and their foundations are used to assess the influence of various socioeconomic characteristics of the constituent populations and selected characteristics of the beneficiary hospitals on foundation revenue. Six factors appear to increase hospital foundation revenue: a higher percentage of the population that is elderly, a lower percentage of the population born outside Canada, a higher percentage of the population that has not moved within the past year, a larger hospital market share, teaching‐status for the beneficiary hospital, and a higher level of foundation expenses.
Organizational metamorphosis: A study of eighteen nonprofit mergers, acquisitions, and consolidations
Authors: Singer Mark I. , Yankey John A.
Published: July 2007

This article reviews the literature on nonprofit mergers and presents a study of eighteen nonprofit merger, acquisition, or consolidation transactions. The findings underscore financial reasons as the chief motivation for mergers and cite the inability of small agencies to compete as an important contributing factor. Morale and productivity declined when staff had serious concerns about their future. Good leadership and honest and open communication were considered vital to ensuring a smooth merger process.
Japanese corporate philanthropy in the United States
Authors: Lombardo Barbara J.
Published: July 2007

As Japanese companies rapidly become an integral part of corporate America, not‐for‐profit organizations are anxious to receive their philanthropic support. This article provides an introductory description of the scope, characteristics, and implications of Japanese corporate philanthropy in the United States. The author offers advice to American not‐for‐profits seeking Japanese corporate funding and discusses the current controversy over Japanese corporate philanthropy.
The formula funding controversy at the national endowment for the arts
Authors: Mark Schuster J. Davidson
Published: July 2007

This article explores how nonprofit organizations respond to proposed changes in the relationship between the government and the nonprofit sector using a case study of the “formula funding” controversy at the National Endowment for the Arts (NEA). The article shows how powerful notions of who should get to decide permeate and continually transform the funding debate, making public interest reforms of the process extremely difficult. The author concludes by suggesting that the victories the arts field can claim in defending the current practice of peer panel review at the NEA will turn out to be Pyrrhic victories, ultimately weakening the claim of the nonprofit arts on public resources.
What's new in nonprofit management?
Authors: Ott J. Steven
Published: July 2007

Managing the Nonprofit Organization: Principles and Practices, by Peter F. Drucker. New York: HarperCollins, 1990. 235 pp., $22.95 cloth.

Changing Hats: from Social Work Practice to Administration, by Felice Davidson Perlmutter. Silver Springs, Md.: National Association of social Workers Press, 1990. 160 pp., $12.95 paper.

Managing Voluntary and Non‐Profit Organizations: Strategy and Structure, by Richard J. Butler and David C. Wilson. London: Routledge, 1990. 190 pp., $55.00 cloth.
Enrollment management and strategic planning: Resolving a classic tension in higher education
Authors: Gowen Julie , Owen Virginia Lee
Published: July 2007

Enrollment management in higher education is an important tool to operationalize strategic planning. The ever present danger, however, is that short‐term concerns will dominate enrollment management decisions and in turn postpone attainment of strategic planning objectives. This article describes three models of enrollment management and explains how each is supposed to be incorporated into strategic planning. It uses classical growth theory from economics to explicate the dilemma of long‐run and short‐run objectives in conflict and develops an integrated model for strategic planning and enrollment management. Finally, some ways in which this analysis might apply to other nonprofit institutions are suggested.
How nonprofit human service organizations manage their funding sources: Key findings and policy implications
Authors: Gronbjerg Kirsten A.
Published: July 2007

Major findings and policy implications on how nonprofit social service organizations manage their funding relations are summarized. Data from in‐depth case studies of six medium‐sized social service organizations with distinctive funding profiles yielded findings on the major contingencies associated with controlling fees, the volatility of donations, and the driving force of public funding. The article examines the implications of these diverse funding relationships for funders (public and private), nonprofit managers, and the role of nonprofit organizations.
Effective boards: How executive directors define and develop them
Authors: Fletcher Kathleen B.
Published: July 2007

There is growing recognition in the nonprofit field that the executive director has a key role in determining whether the board of directors will function effectively. To aid executives in this vital role, two recent studies defined a “good board” from the point of view of two samples of executive directors of community agencies, then sought factors related to board performance as measured by this definition. In interviews, executives whose boards scored higher than their peers on this performance measurement related how they work with their boards in such areas as recruitment of new members, financial management, fundraising, and leadership development.
Limits of the workplace analogy: Are volunteers unpaid staff?
Authors: Chambré Susan M.
Published: July 2007

Fostering Volunteer Programs in the Public Sector: Planning, Initiating, and Managing Voluntary Activities, by Jeffrey L. Brudney. San Francisco: Jossey‐Bass, 1990. 282 pp., $28.95 cloth.

Enhancing the Volunteer Experience: New Insights on Strengthening Volunteer Participation, Learning, and Commitment, by Paul J. Ilsley. San Francisco: Jossey‐Bass, 1990. 192 pp., $24.95 cloth.
Volunteers' motivations: A functional strategy for the recruitment, placement, and retention of volunteers
Authors: Clary E. Gil , Snyder Mark , Ridge Robert
Published: July 2007

A psychological strategy for understanding the motivational underpinnings of volunteerism is described. In a presentation that merges the theoretical interests of researchers with the practical interests of volunteer administrators, six different motivational functions served by volunteerism are identified, and an inventory designed to measure these motivations is presented. The implications of this functional approach for the recruitment, placement, and retention of volunteers are then elaborated. Finally, recommendations are provided for volunteer administrators who seek to increase the number of people who volunteer and to improve their human resource management.
Moral responsibilities of trustees: Some first thoughts
Authors: Smith David H.
Published: July 2007

The role of a trustee is unclear to most people, including many trustees. The author proposes a view of trustees as persons who have public responsibility for private or independent provision of a public good. This is a moral definition of trusteeship; without trusteeship a pluralist society would be in trouble. The author argues that trustees should be constrained by fiduciary duties, the common good, an interpretative responsibility, and some procedural norms.
Coping by nonprofit organizations during the reagan years
Authors: Liebschutz Sarh F.
Published: July 2007

Contrary to expectations that a divested federal role would lead to the demise of nonprofit agencies, the relationship between nonprofit and government sectors in New York at the end of the 1980s was stronger than ever. This article presents longitudinal data for six nonprofit agencies in Rochester, New York, to demonstrate “management by groping along” during the Reagan years, behavior that resulted in increased reliance on state and local governments for funds and programs and in different ways of doing business.
Paying nonprofits: Streamlining the new york state system
Authors: Grossman David A.
Published: July 2007

Many state and local governments now rely on contracts with nonprofit organizations to deliver a broad range of public services. Nonprofits benefit from these contracts but can also experience costly delays in obtaining payment for services delivered. The article describes two laws adopted by New York State to curb these delays. One law deals with slow payment of vouchers. The other addresses the costly problem of delayed delivery of contracts for activities such as child care or services to the disabled where nonprofits cannot stop delivering services without harm to the recipients.
Foundations as investment managers part 1: The process
Authors: Salamon Lester M.
Published: July 2007

Foundations in the United States manage more than $130 billion in investment resources. In managing these assets, foundations must balance the competing goals of promoting charitable good deeds through the distribution of grants and stewarding the assets that can support such grants in the future. This paper examines how foundations perform the function of managing their financial assets and whether they follow modern practices of portfolio management in doing so. The data presented here provide reason to suspect that many foundations are giving insufficient attention to preserving and enhancing the available philanthropic resources under their control. Analysis of actual investment performance is the subject of a sequel article in the next issue of Nonprofit Management and Leadership.
Corporate charitable contributions to not‐for‐profit organizations in Israel
Authors: Weinblatt J.
Published: July 2007

This article analyzes the nature and structure of corporate charitable contributions in Israel. The core of the research involves estimating income and price elasticities of corporate philanthropy in Israel. These two parameters, as measured in this article, suggest that tax incentives should be increased in Israel if philanthropy is to be encouraged.
Ethical dimensions of nonprofit administration
Authors: O'neill Michael
Published: July 2007

This article explains why ethics is a necessary and powerful aspect of organizational life and why the managerial ethics of executive responsibility is arguably the most important part of management. While ethical considerations in management are largely the same regardless of organizational type, there are some unique characteristics of nonprofit organizations that create a special ethical context for the nonprofit administrative role. This uniqueness, the immensity and organizational complexity of the American nonprofit sector, and the importance of ethical considerations in an increasingly amoral society, are grounds for giving more attention to this topic.
The university budget process: A case study
Authors: Ferreri Linda B. , Cowen Scott S.
Published: July 2007

In the past, contingency theory has been used by researchers to explain what factors influence the design and implementation of budget systems. However, little of this research has been conducted in the context of nonprofit organizations, especially private universities. Previous research on university budgeting has focused on resource allocation issues, and most of these studies have involved state institutions, which differ in significant ways from private universities. This article presents the results of a case study of the budgeting systems within three schools of a private university. Using a contingency approach, it describes the characteristics of the schools' environments that appeared to affect the types of budget systems used by the three schools studied: a law school, a liberal arts school, and a school of management.
How well is debt managed by nonprofits?
Authors: Tuckman Howard P. , Chang Cyril F.
Published: July 2007

Little is known about why nonprofits accrue debt, how much they owe, and whether the funds they borrow are used productively. This article distinguishes between productive, problematic, and deferred debt. Employing a data base representative of 114,726 tax‐filing charitable nonprofits in the United States in 1986, it examines the pervasiveness of nonprofit debt and the relation between this debt and nonprofit financial health. The analysis finds that over 70 percent of the nonprofits hold debt, the distribution of this debt is highly concentrated, and the level of debt and leverage varies with asset size and type of activity. Nonprofits with higher leverage and absolute debt levels are financially healthier than those with lower levels. While the analysis does not determine whether financially stronger nonprofits are better able to borrow, the results support the view that borrowing in the nonprofit sector is economically efficient.
The double‐edged sword of social service contracting: Public accountability versus nonprofit autonomy
Authors: Ferris James M.
Published: July 2007

The increased role of government contracts in the funding of nonprofits has heightened tensions as governments seek accountability and nonprofits seek to preserve autonomy. Considering both sides of the contract market, this article suggests that the threat of government funding is exaggerated. Nonprofits are attractive contractor options because of their experience and trustworthiness. Governments should recognize that excessive intrusions limit the advantages of the nonprofit sector. At the same time, nonprofits should be conscious of the implications of public funding, just as they must be of other sources of funding.
Researching the arts
Authors: Wyszomirski Margaret Jane
Published: July 2007

As the social, economic, educational, political, and international significance of the creative arts is increasingly recognized by American society, the need for insightful research on the arts, their organization, production, and impact becomes more evident. But the diversity of arts disciplines and organizations can make it difficult for the researcher to identify and locate useful and reliable information on the arts. This article provides a broad summary of resources available to scholars and practitioners to inform their research on artists, arts organizations, audiences, and arts support systems.
The first three years of NML: Central issues in the management of nonprofit organizations
Authors: Young Dennis R.
Published: July 2007

The articles published in the first three years of NML define a broad spectrum of management challenges and problems for future research. These issues fall into five broad categories: governance, executive leadership, human resources management, development of financial resources, and strategic adaptation to change. This article summarizes the contributions of NML authors and suggests areas where new research would advance understanding and practice of nonprofit management and leadership.
Fundraising encroachment on public relations: A clear and present danger to effective trustee leadership
Authors: Kelly Kathleen S.
Published: July 2007

When fundraising encroachment occurs, strategic publics who can affect a charitable organization's success and survival are rarely brought to the attention of trustees because public relations practitioners are denied access to these leaders, and the manager who does have access—the fundraiser—is trained and rewarded to concentrate on donor publics. A national survey documents fundraising encroachment in five of the six major types of charitable organizations. Although only 23 percent of the respondents (N = 175) reported structural encroachment, 40 percent agreed that the senior fundraisers in their organizations had more say in policy decisions than the senior public relations officers. Small but significant correlations were found between encroachment and the extent to which the public relations department has the knowledge and expertise to practice two‐way models of public relations and communications support.
The impact of funding sources and board representation on consumer control of service delivery in organizations serving low‐income communities
Authors: Hardina Donna
Published: July 2007

This article examines the influence of funding sources and board members on the degree to which an organization enhances consumer control of the organization or limits access to services for some groups of clients. Based on a study of decision making in organizations serving three low‐income communities, a limited degree of board influence on an organization's choice of service strategies can be traced to both the power of donors to demand service strategies that reflect their interests and the efforts of staff members to limit the ability of the board to engage in policy‐making. The high degree of dependence of low‐income communities on external funding restricts the development of boards as decision‐making bodies that effectively reflect community interests.
Using practitioners' theories to document program results
Authors: Wood Miriam M.
Published: July 2007

A form of self‐assessment, termed practitioner‐centered evaluation, is proposed for human services agencies. In contrast to assessment methods that may require an outside evaluator, this qualitative technique focuses on the informal theories of behavioral change that underlie a program‐as‐implemented. It takes into account interacting cause‐and‐effect relationships and relies on the ability of staff members to document success and failure in the context of their own theories. As a vehicle for identifying program elements that are effective in achieving behavioral change and other goals, practitioner‐centered evaluation can be the basis of franker, more productive conversations between funders and grantees and between staff members and their governing boards.
Aids volunteers and their motivations: Theoretical issues and practical concerns
Authors: Omoto Allen M. , Snyder Mark
Published: July 2007

Volunteers and volunteer organizations are critical elements in society's response to the HIV epidemic. This article reviews a model of the volunteer process that draws on psychological theory and methodology and incorporates concerns of individual volunteers, volunteer organizations, and society at large. An inventory for assessing the motivations of AIDS volunteers is introduced. The findings from a survey of volunteers working in AIDS organizations around the United States speak to their motivations, their choices of volunteer roles, and their decisions about quitting or continuing service. Based on these findings, a detailed set of recommendations for effective volunteer recruitment, assignment, and retention is offered.
Interlakes community health centers: A case study
Authors: Abramovitz Albert J.
Published: July 2007

Interlakes Community Health Centers (ICHC) provides primary health care services to low‐income people in a medium‐size city. ICHC expanded from three to five service centers and soon ran into problems meeting payroll. Several strategic management dilemmas stem from this crisis.
The governance of nonprofit organizations: Law and public policy
Authors: Ben‐Ner Avner , Van Hoomissen Theresa
Published: July 2007

Who should have the right to set the objectives of nonprofit organizations, hire their managers, set compensation standards, and in general control these organizations? Current law and public policy do not provide answers to these questions. Often, nonprofit organizations are controlled by managers and members of the boards of directors or trustees (many of whom are appointed by management). The goals of these individuals may not best serve the interests of those who support the operation of nonprofit organizations. This article proposes a legal and policy framework for empowering consumers, donors, and sponsors—those who have an economic demand for the nonprofit form of organization. The framework establishes a formal status of membership, accords standing in the court of law to members, enhances direct information dissemination by nonprofit organizations, and empowers state‐sponsored agencies to support and oversee nonprofit organizations.
The impact of ownership form and regulatory measures on firm behavior: A study of hospices
Authors: Hamilton Vivian
Published: July 2007

This article examines differential responses to the Medicare hospice benefit across ownership types. The analysis reveals little difference in costs or quality of service among government‐owned, for‐profit, and nonprofit hospices. However, there are significant differences in the numbers of patients served by ownership status. The results are consistent with the hypothesis that nonprofit hospices are patient maximizers, not profit maximizers in disguise who are aiming to circumvent the nondistribution constraint. A comparison of these results with those in the hospital and nursing home industries leads to the conclusion that Medicare regulations and the predominance of Medicare revenues in an industry induce similar outcomes in cost and quality across ownership types.
Nonprofit boards and perceptions of funding
Authors: Miller Lynn E. , Kruger Evonne Jonas , Gauss Marianne Salmon
Published: July 2007

The study presented in this article examines the extent to which board characteristics and activities are associated with the executive director's level of certainty about future funding, using a sample of 127 human service agencies. The executive directors of agencies with low levels of funding adequacy expressed more certainty about future funding when their boards were more expert, influential, and involved in planning and fundraising activities. For agencies with more adequate funding, board expertise and activities were associated with lower levels of perceived funding certainty. This article argues that, rather than improving agency performance, boards serve a homeostatic function, acting in crisis situations to return their organizations to stable equilibria.
What affects nonprofit survival?
Authors: Bielefeld Wolfgang
Published: July 2007

This article describes mortality patterns for nonprofit organizations in a major U.S. metropolitan area between 1980 and 1988. Twenty percent of the nonprofits in a panel ceased operations during this period. Mortality rates were found to vary widely. In some instances, high mortality was found in parts of the sector that were growing rapidly. Overall, nonprofits that ceased to operate were younger and smaller, used fewer strategies to attract funders, and had less diversified income streams than survivors. These patterns also varied substantially. The results point to the drawbacks of using limited or commonsense information and the necessity of theory‐based research.
The liability of nonprofits to donors
Authors: Balda Janis Bragan
Published: July 2007

The success of the third sector depends on public confidence, and that confidence rests, in part, on holding managers, directors, and officers of nonprofits responsible for their conduct. This accountability can be accomplished by clearly defining the roles of these individuals and the standards that they are to uphold, and by providing channels for all interested parties to challenge uncontrolled activities. Though interest in this goal is unanimous, a debate exists over how to ensure oversight and accountability.
Nonprofit management education through distance learning
Authors: Smith John Palmer
Published: July 2007

Course books 1–12 for “Managing Voluntary and Non‐Profit Enterprises.” Milton Keynes, U.K.: The Open University, 1991. (For information, contact Open University Enterprises, 12 Coferidge Close, Stony Stratford, Milton Keynes, MK11 1BY, U.K.)

Issues in Voluntary and Non‐Profit Management: A Reader, edited by Julian Batsleer, Chris Cornforth, and Rob Paton. Workingham, England: Addison‐Wesley, in association with The Open University, 1991. 215 pp., paper.

Writers on Organizations (4th ed.), by D. S. Pugh and D. J. Hickson. London: Penguin Books, 1989. 201 pp., paper.
On the malfunction of the generic approach in small voluntary associations
Authors: Klausen Kurt Klaudi
Published: July 2007

Management and marketing techniques that are of great value in private firms may not prove as important in voluntary and nonprofit organizations. The author highlights problems in the direct application of the so‐called generic approach to third sector organizations by examining small voluntary organizations in the Danish sports sector. He argues, first, that it may be unnecessary to apply generic management techniques; second, that it may be dysfunctional with regard to leadership and management; and, third, that the consequences of the chosen (generic) strategies may be detrimental to the function and image of the associations. Instead, theories of organization, strategic management, and marketing should recognize the special mix of competing, complementary, and overlapping values, rationales, and evaluation criteria that characterize small voluntary organizations.
Volunteers from corporations: Work cultures reflect values similar to the voluntary organization's
Authors: Puffer Sheila M. , Meindl James R.
Published: July 2007

The way people perceive the culture of the organizations where they are employed may shape their perceptions of their role as volunteers. This study of 201 managers and other professionals suggests that their perceptions of their work organizations as sociocentric or egocentric are related to their motives, attitudes, and performance in a voluntary organization. Implications for voluntary agency administrators include the identification of work organizations whose cultures reflect values similar to those of the voluntary organization.
Pursuit of mission: The rise and fall of elite nonprofit leadership
Authors: Stapleton Darwin H.
Published: July 2007

The University Circle Development Foundation (UCDF) was created in 1957 to implement a master plan for the development of Cleveland's University Circle district. Run by the presidents of three major institutions, UCDF was successful in coordinating land use and construction projects in its early years. However, its elite authority structure proved insular and inflexible when dealing with students, faculty, and adjacent neighborhoods, and it was dissolved in 1970.
Nonprofit social services in Moscow: Leadership and administrative issues
Authors: Perlmutter Felice D.
Published: July 2007

This article presents the findings of a study of nonprofit human services organizations in Moscow, Russia, in the early stages of development of the nonprofit sector. It addresses the following issues of relevance to social welfare in particular and nonprofits in general. First, what is the legal status of nonprofits? Second, what leadership and governance mechanisms have evolved? Third, how are resources, both financial and human, obtained? And, finally, how can Western consultants be useful in addressing the unique and specific needs of nonprofits in Russia as they bring their expertise into this setting?
The sexual division of leadership in volunteer emergency medical service squads
Authors: Thompson Alexander M.
Published: July 2007

This article reports on theoretical and empirical research that explored the hypothesis that there is a sexual division of leadership in volunteer emergency medical service (EMS) squads. This hypothesis was tested against survey data obtained from 216 current members of nine upstate New York volunteer EMS squads. Despite several mitigating characteristics of these organizations, and despite the lack of supporting statistical evidence at the aggregate level of officership, the research found statistically significant confirmation of sex bias in officer selection when leadership was disaggregated into line and staff officer positions. Medical qualifications and length of EMS squad membership were also included in the model as determinants of leadership experience. These results are discussed relative to the question of the sexual division of leadership in the overarching nonprofit and voluntary sector of the U.S. economy.