scholarly journals Organizational Characteristics and Disclosure Practices of Non-profit Organizations in Malaysia

2012 ◽  
Vol 9 (1) ◽  
Author(s):  
Roshayani Arshad ◽  
Noorbijan Abu Bakar ◽  
Farah Haneem Sakri ◽  
Normah Omar
2020 ◽  
Vol 5 (1) ◽  
pp. 52-72
Author(s):  
Martha M. Eining ◽  
David Hurtt ◽  
R. Kathy Hurtt ◽  
Claire Richards

ABSTRACT This exploratory study presents evidence on the general characteristics, risks, and controls of all non-profit organizations (NPOs) reporting a fraud (asset diversion) between 2009 and 2015. Compared to NPOs that did not report a fraud, the fraud-reporting NPOs were larger, older, more likely to be a 501c3, and urban. Data from the Form 990 provided information on the risks and controls present. Risks were positively associated with higher levels of reported fraud for all sizes of NPOs. However, controls were more often related to lower levels of fraud only for larger NPOs, with the level of controls present increasing with the size of the organization. We also identify new variables that should add to our understanding and also variables used in prior studies that may not have enough variance to add any insight. Based on the results from this study, we provide suggestions for future research. Data Availability: Form 990 data were purchased from and are available from GuideStar. Rural and urban codes were purchased from and are available from GreatData.


2019 ◽  
Vol 57 (1) ◽  
pp. 248-261 ◽  
Author(s):  
Hongxia Peng

Purpose The purpose of this paper is to study the potential interest in and the possible limits of the concept of organizational ambidexterity (Duncan, 1976; Tushman and O’Reilly, 1996) in the context of public non-profit organizations (PNPOs), a concept that is frequently studied in the private sector. Design/methodology/approach From an inductive and qualitative approach, this research is based on observations of ambidextrous innovation processes implemented in a French PNPO in charge of job search and unemployment compensation operations. Findings This research shows that the concept of organizational ambidexterity might provide some strategic leads for balancing the possible paradoxes within different kinds of expectations of the stakeholders of PNPOs. It might also facilitate the combination of the stability of public service deliverance and organizational transformation. Beyond its interest, this study identifies the limits of the concept in the context of PNPOs. For overcoming its limits, the study suggests a renewed understanding of organizational ambidexterity by taking account of PNPOs’ specificities, especially in terms of the regulation of the different tensions generated by ambidextrous organizational change. Research limitations/implications This research proposes a conceptual framework built with the integration of sectorial and organizational characteristics of the public non-profit sector for understanding the organizational ambidexterity and its possible strategic, organizational and management implications in this sector. The results are limited to the context the author studied because of several sectorial, national, organizational and cultural specificities. Practical implications The results might inspire management practices in PNPOs and potentially in private non-profit organizations or in voluntary organizations, since these three types of organizations could have certain similar organizational characteristics and might encounter similar questions in terms of strategy and innovation management. Originality/value This research suggests a renewed understanding of the concept of organizational ambidexterity in a sector in which the complexities, tensions and paradoxes generated by different stakeholders’ expectations are probably more present but less explicit than other organizations.


Author(s):  
Shannon Lucky ◽  
Dinesh Rathi

Social media technologies have the potential to be powerful knowledge sharing and community building tools for both corporate and non-profit interests. This pilot study explores the social media presence of a group of forty-six Alberta-based non-profit organizations (NPOs) in this information rich space. In this paper we look at the pattern of presence of NPOs using social media and relationships with staffing structures.Les médias sociaux ont la capacité d’être de puissants outils de partage de la connaissance et de rassemblement communautaire pour les organisations à but lucratif et sans but lucratif. Cette étude pilote explore la présence dans les médias sociaux d’un groupe de quarante-six organisations sans but lucratif (OSBL) albertaines dans cet environnement riche en information. La communication portera sur les modèles de présence des OSBL dans les médias sociaux et les liens avec les structures organisationnelles.


2020 ◽  
Vol 3 (7) ◽  
pp. 98-102
Author(s):  
M. V. DUBROVA ◽  
◽  
N. N. ZHILINA ◽  

The relevance of the article is determined by the fact that in Russia there is no effective mechanism of state support for the activities of non-profit organizations in the field of “green Finance”. The role of non-profit organizations is leveled, which can become a serious help in solving economic problems, in particular, the problems of recycling and processing of secondary raw materials, the placement of industrial waste and household garbage, and landscaping of large megacities. The main financial burden in the field of “green economy” falls on States and large enterprises. Meanwhile, we cannot ignore the important role of non-profit organizations that can not only draw attention to environmental problems to the public, but also offer their own measures to solve environmental problems. In this regard, it becomes relevant to consider the participation of non-profit organizations in the implementation of environmental projects by attracting “green Finance”.


2020 ◽  
Vol 1 (8) ◽  
pp. 119-123
Author(s):  
M. V. DUBROVA ◽  
◽  
N. N. ZHILINA ◽  

he relevance of the article is determined by the fact that in Russia there is no effective mechanism of state support for the activities of non-profit organizations in the field of «green Finance». The role of non-profit organizations is leveled, which can become a serious help in solving economic problems, in particular, the problems of recycling and processing of secondary raw materials, the placement of industrial waste and household garbage, and landscaping of large megacities. The main financial burden in the field of «green economy» falls on States and large enterprises. Meanwhile, we cannot ignore the important role of non-profit organizations that can not only draw attention to environmental problems to the public, but also offer their own measures to solve environmental problems. In this regard, it becomes relevant to consider the participation of non-profit organizations in the implementation of environmental projects by attracting «green Finance».


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