Purpose: This paper aims to examine the applicability of the benefits theory of nonprofit finance to an international sample of social enterprises (SEs). Design/methodology/approach: This research analyzes the revenue sources of SEs through the lens of benefits theory. In particular, the...

Purpose: The purpose of this paper is twofold. The first is to map the most influential literature in nonprofit finance and financial management. The second is to understand why the literature has evolved the way it has, including isolated silos developing in certain disciplines....

The nonprofit starvation cycle is a debilitating trend of under-investment in organizational infrastructure that is fed by potentially misleading financial reporting and donor expectations of increasingly low overhead expenses. Since its original reporting in 2008, the phenomenon has been...

The three primary strands of nonprofit formation and density are well-documented, though often as rivalrous as the nonprofit-government relationships often encased in such theories. Building on previous studies which utilize similar data to test isolated hypotheses, this paper utilizes a...

The purpose of this study is to address the ambiguities in the application of anti-trust regulations to the nonprofit sector. We first survey policy tools and their diverse historical usage in nonprofit and mixed markets, specifically in professional associations, hospitals, and education. This...

Preface -- Part I. The Role of Ethics -- Chapter 1. Why Am I Reading This? -- Chapter 2. People to Know -- Part II. Ethical Decision-Making -- Chapter 3. Framing the Problem -- Chapter 4. Hypothesis Testing -- Chapter 5. Drawing Conclusions -- Chapter 6. Case Studies -- Part III. Perspectives on...

The literature on nonprofit growth contains a practical ambiguity regarding which types of revenues to cultivate as a start-up nonprofit. The revenue portfolio of a more established organization may be inappropriate (or unattainable) for a new one, but there may be perils in relying too long on...