Ideas and topics for my MBA thesis on Non Profit Financial accountability and what affect that has on fundraising strategy,
Indirect Tax benefits
We are in an information economy, no longer industrial production, and especially in NPO sector, profit is not the end goal. Kong 2008
how the network of relationships an org has with others in it;s sphere of influence shape and define it;s strategy Hakansson 2005
Relationships and intangible Assets like fame, brand etc.
Isomorphism, following DIMaggio and Powell 1983
NPM affects strategy, and accountability. Raising the baseline expectations for both.
What frame of mind the two people are in when they are accounting. Benefits / cost style for example. Ahrens 1996 A more practical definition is given and explored in Benjamin 2008, when looking at the two types of accountability process.
Verification, then if unsatisfactory:
Explanatory account of why explicit expectations were not met.
How accountability between two parties is dependent on the acceptance of common (legitimate) standards and practices which are met or missed. With consequences (or a change in acceptable standards) for the expectations of meeting legitimate standards of practice.
Opt in and Opt out, CAN SPAM act 2003
Use of data
Storage of data, security.
From reading Carmen 2010, the link between performance measurement and evaluation and accountability. ?? And is that for the benefit of the organisation, or the funders and stakeholders? IS performance measurement a form of accountability? yes. Actions are accounted for in assessing performance. And in financial accountability performance can be judged.
As a consequence, or resolution of conflict
Aporia: An irresolvable internal contradiction in a text, argument, or theory
A decision is always in the end, secret
Abraham and Isacc, unjustifiable decisions
From Stone and Bigelow 2000 Survey of previous fundraising strategies. Strategies of legitimation were successful in obtaining more funds, and more stable sources of funding. Strategies of Revenue were successful in obtaining more funders and information on funders. Retrenchment strategies streamlined the nonprofits organisation Diversification strategies were present in surviving nonprofits.
Paying your dues
Giving away surplus
As in a I/O framework (a branch of SWOT explored in Kong 2008). IF an organisation uses I/O or swot they will be encouraged to differentiate to show fundraisers their worth above others.
Explcit and implicit Notions of legitimate practice (Benjamin 2008) inform strategy, but straying outside of this may casue confilct, which would need explanatory accounting to resolve.
To whom, or what
Psycholoigical and social influences on giving, Attention, Goals, Stimuli, Knowledge, Attitudes, Roseman's cognitive appraisal theory of emotion
Bordering on economics which may not be a bad thing, to understand some of the relationships, but for strategy there are too many variables for economic tools to be useful to practitioners.
How is fit different in Non-profit orgs? are there nieches, or many orgs competing in the same space? What factors constitute niches? Location, demographic served, interest group, religion, eg, Alaskan Jews for preserving the albino wolf. Are there any competitors? what other constituencies does that cross? Jewish charities, wildlife charities, nature charities?
The notion of isopmophism Orgs changing to be alike., Coercive, Mimetic, Normative