Introduction to the Non-Profit Sector
Chapter
First Online:
Abstract
Before the issue of IC in NPOs and IC reporting in NPOs are addressed, basic characteristics and distinctions are presented. First, the distinction of the third sector from the other sectors provides an understanding for its characteristics in general. The German third sector and its peculiarities are introduced next, followed by a segmentation of the third sector and types of German NPOs. This introduction to the non-profit sector represents the second half of the review of the literature crucial for the topic of the current research.
References
- Alexander, J. (1999). The impact of devolution on nonprofits. Nonprofit Management and Leadership, 10(1), 57–70. doi: 10.1002/nml.10105.CrossRefGoogle Scholar
- Andriessen, D. (2004). Making sense of intellectual capital: Designing a method for the valuation of intangibles. Oxford: Elsevier.Google Scholar
- Anheier, H. K. (1998). Der Dritte Sektor und der Staat. In R. Graf Strachwitz (Ed.), Dritter Sektor – Dritte Kraft: Versuch einer Standortbestimmung (pp. 351–368). Stuttgart: Raabe Verlags-GmbH.Google Scholar
- Anheier, H. K., & Seibel, W. (1993). Defining the nonprofit sector: Germany. Baltimore, MD: Johns Hopkins Institute for Policy Studies.Google Scholar
- Beattie, V. (2013, April 16). Conversation with Vivien Beattie at BAFA Annual Conference 2013.Google Scholar
- Beattie, V., & Thomson, S. J. (2010). Intellectual capital reporting: Academic utopia or corporate reality in a brave new world? Edinburgh: The Institure of Chartered Accountants of Scotland.Google Scholar
- Beck, U., & Beck-Gernsheim, E. (1994). Individualisierung in modernen Gesellschaften – Perspektiven und Kontroversen einer subjektbezogenen Soziologie. In U. Beck & E. Beck-Gernsheim (Eds.), Riskante Freiheiten: Individualisierung in modernen Gesellschaften (pp. 10–39). Frankfurt am Main: Suhrkamp Verlag.Google Scholar
- Berthel, J., & Becker, F. G. (2010). Personalmanagement (9th ed.). Stuttgart: Schäffer-Poeschel Verlag.Google Scholar
- Blankart, C. B., & Gehrmann, B. (2006). Der Ditte Sektor in der Europäischen Union: Die Daseinsvorsorge aus ökonomischer Sicht. In H.-J. Schmidt-Trenz & R. Stober (Eds.), Jahrbuch Recht und Ökonomik des Dritten Sektors 2005/2006 (RÖDS) (pp. 36–71). Baden Baden: Nomos Verlagsgesellschaft.CrossRefGoogle Scholar
- Bronzetti, G., Mazzotta, R., Puntillo, P., Silvestri, A., & Veltri, S. (2011). Intellectual capital reporting practices in the non-profit sector. Sumy: Virtus Interpress. Accessed July 31, 2012, from http://virtusinterpress.com/IMG/pdf/Sample_Chapter-2.pdf
- Bundesministerium der Justiz und für Verbraucherschutz. (1976). Abgabenordnung (AO). Berlin: Bundesministerium der Justiz und für Verbraucherschutz. http://www.gesetze-im-internet.de/ao_1977/
- Bundesministerium der Justiz und für Verbraucherschutz. (2002). Bürgerliches Gesetzbuch (51st ed.). München: Verlag C.H. Beck oHG im Deutschen Taschenbuch Verlag GmbH & Co KG.Google Scholar
- Charities Aid Foundation. (2012). World giving index 2012. Accessed February 20, 2014, from https://www.cafonline.org/publications/2012-publications/world-giving-index-2012.aspx
- Crossan, D., & Van Til, J. (2008). Towards a classification framework for not-for-profit organisation – The importance of measurement indicators. In EMED conference: The third sector and sustainable social change: New frontiers for research (pp. 1–25). Barcelona.Google Scholar
- Deutsches Zentralinstitut für soziale Fragen. (n.d.). DZI Deutsches Zentralinstitut für soziale Fragen. Accessed February 20, 2014, from http://www.dzi.de/dzi-institut/german-central-institute-for-social-issues/
- Drucker, P. F. (1990). Managing the non-profit organization. Oxford: Butterworth-Heinemann.Google Scholar
- European Commission. (n.d.). Europe 2020 in Germany. Accessed December 12, 2013, from http://ec.europa.eu/europe2020/europe-2020-in-your-country/deutschland/progress-towards-2020-targets/index_en.htm
- Glassman, D. M., & Spahn, K. (2012). Performance measurement for nonprofits. Journal of Applied Corporate Finance, 24(2), 72–77. doi: 10.1111/j.1745-6622.2012.00381.x.CrossRefGoogle Scholar
- Grossekettler, H. (2006). Verbände zwischen Markt und Staat aus finanzwirtschaftlicher Sicht. In H.-J. Schmidt-Trenz & R. Stober (Eds.), Jahrbuch Recht und Ökonomik des Dritten Sektors 2005/2006 (RÖDS) (pp. 13–35). Baden Baden: Nomos Verlagsgesellschaft.Google Scholar
- Hall, M. L. W. (1998). The confusion of the capitals: Surveying the cluttered landscape of intellectual ‘capitals’ and terminology. In P. H. Sullivan (Ed.), Profiting from intellectual capital – Extracting value from innovation (pp. 76–83). New York: Wiley.Google Scholar
- Helmig, B., & Boenigk, S. (2012). Nonprofit mangement. München: Verlag Franz Vahlen GmbH.Google Scholar
- Horak, C., & Speckbacher, G. (2013). Ziele und strategien. In R. Simsa, M. Meyer, & C. Badelt (Eds.), Handbuch der nonprofit organisation – Strukturen und management (pp. 159–182). Stuttgart: Schäffer-Poeschel Verlag Stuttgart.Google Scholar
- Hustinx, L., & Lammertyn, F. (2003). Collective and reflexive styles of volunteering: A sociological modernization perspective. Voluntas: International Journal of Voluntary and Nonprofit Organizations, 14(2), 167–188. doi: 10.1023/A:1023948027200.CrossRefGoogle Scholar
- Jüttig, D. H. (1998). Geben und Nehmen: Ehrenamtliches Engagement als sozialer Tausch. In R. Graf Strachwitz (Ed.), Dritter Sektor – Dritte Kraft: Versuch einer Standortbestimmung (pp. 271–289). Stuttgart: Raabe Verlags-GmbH.Google Scholar
- Keehley, P., & Abercrombie, N. N. (2008). Benchmarking in the public and nonprofit sectors (2nd ed.). San Francisco, CA: Wiley.Google Scholar
- Kong, E. (2007a). A review of the strategic management literature: The importance of intellectual capital in the non-profit sector. In 28th McMaster world congress on intellectual capital and innovation (pp. 1–26). Hamilton, ON: McMaster University. doi: 10.1108/14691930710830864.Google Scholar
- Kong, E. (2007b). The strategic importance of intellectual capital in the non-profit sector. Journal of Intellectual Capital, 8(4), 721–731. doi: 10.1108/14691930710830864.CrossRefGoogle Scholar
- Kong, E. (2008). The development of strategic management in the non-profit context: Intellectual capital in social service non-profit organizations. International Journal of Management Reviews, 10(3), 281–299. doi: 10.1111/j.1468-2370.2007.00224.x.CrossRefGoogle Scholar
- Kong, E. (2010a). Analyzing BSC and IC’s usefulness in nonprofit organizations. Journal of Intellectual Capital, 11(3), 284–304. doi: 10.1108/14691931011064554.CrossRefGoogle Scholar
- Kong, E. (2010b). Innovation processes in social enterprises: An IC perspective. Journal of Intellectual Capital, 11(2), 158–178. doi: 10.1108/14691931011039660.CrossRefGoogle Scholar
- Kong, E., & Prior, D. (2008). An intellectual capital perspective of competitive advantage in nonprofit organisations. International Journal of Nonprofit and Voluntary Sector Marketing, 13, 119–128. doi: 10.1002/nvsm.CrossRefGoogle Scholar
- KPMG. (2012). Rechnungslegung in der Praxis – Bilanzierungs- und Bewertungsfragen nach deutschem Recht bei Non-Profit-Organisationen, (Homepage). Accessed January 08, 2014, from http://www.kpmg.com/DE/de/Bibliothek/2012/Seiten/Rechnungslegung-in-der-Praxis.aspx
- Lev, B. (2001). Intangibles: Management, measurement, and reporting. Washington, D.C.: Brookings Institution Press.Google Scholar
- Lichtsteiner, H., Gmür, M., Giroud, C., & Schauer, R. (2013). Das Freiburger Management-Modell für Nonprofit Organisationen (7th ed.). Bern: Haupt Verlag.Google Scholar
- Marr, B., & Roos, G. (2005). A strategy perspective on intellectual capital. In B. Marr (Ed.), Perspectives on intellectual capital (pp. 28–41). Oxford: Elsevier Butterworth-Heinemann.CrossRefGoogle Scholar
- Menges, E. (2004). Gemeinnützige Einrichtungen. München: Deutscher Taschenbuch Verlag.Google Scholar
- Milliman, J., Czaplewski, A. J., & Ferguson, J. (2003). Workplace spirituality and employee work attitudes: An exploratory empirical assessment. Journal of Organizational Change Management, 16, 426–447. doi: 10.1108/09534810310484172.CrossRefGoogle Scholar
- Nahapiet, J., & Ghoshal, S. (1998). Social capital, intellectual capital and the organizational advantage. Academy of Management Review, 23(2), 242–266.Google Scholar
- Pallotta, D. (2013). The way we think about charity is dead wrong. TED. Accessed August 5, 2014, from http://www.ted.com/talks/dan_pallotta_the_way_we_think_about_ charity_is_dead_wrong#t-93138
- Pallotta, D. (2014). Why can’t we sell charity like we sell perfume? The Wall Street Journal. Accessed August 5, 2014, from http://online.wsj.com/news/articles/SB10000872396390444017504577647502309260064#
- Plan Stiftungszentrum. (n.d.). Plan Stiftungszentrum. Accessed July 8, 2015, from http://www.plan-stiftungszentrum.de/vererben/
- Priller, E., Alscher, M., Droß, P. J., Paul, F., Poldrack, C. J., Schmeißer, C., et al. (2012). Dritte-Sektor-Organisationen heute: Eigene Ansprüche und ökonomische Herausforderungen. Berlin. Accessed May 07, 2014, from www.wzb.eu/org2011
- Priller, E., Zimmer, A., Anheier, H. K., Toepler, S. & Salamon, L. M. (1999). Germany: Unification and change. In Global civil society: Dimensions of the nonprofit sector (pp. 99–118). Baltimore, MD: The John Hopkins Center for Civil Society Studies. Accessed March 24, 2012, from http://scholar.google.com/scholar?hl= en&btnG=Search&q=intitle:Global+Civil+Society+Dimensions+of+the+Nonprofit+Sector#4
- Raynard, P. (1998). Coming together. A review of contemporary approaches to social accounting, auditing and reporting in non-profit organisations. Journal of Business Ethics, 17, 1471–1479.CrossRefGoogle Scholar
- Ryan, W. P. (1999). The new landscape for nonprofits. Harvard Business Review, 77(1), 127–136.Google Scholar
- Salamon, L. M. (2010). Putting the civil society sector on the economic map of the world. Annals of Public and Cooperative Economics, 81(2), 167–210.CrossRefGoogle Scholar
- Salamon, L. M., & Anheier, H. K. (1998). Dritter Sektor und Zivilgesellschaft – Globale Entwicklungen. In R. Graf Strachwitz (Ed.), Der Dritte Sektor und der Staat. Versuch einer Standortbestimmung (pp. 13–22). Stuttgart: Raabe Verlags-GmbH.Google Scholar
- Salamon, L. M., Geller, S. L., & Newhouse, C. L. (2012). What do nonprofits stand for? Renewing the nonprofit value commitment, Baltimore, MD. Accessed December 16, 2012, from http://ccss.jhu.edu/publications-findings?did=389
- Sillanpää, V., Lönnqvist, A., Koskela, N., Koivula, U., Koivuaho, M., & Laihonen, H. (2010). The role of intellectual capital in non-profit elderly care organizations. Journal of Intellectual Capital, 11(2), 107–122. doi: 10.1108/14691931011039633.CrossRefGoogle Scholar
- Theuvsen, L. (2011). Professionalisierung des Nonprofit-Managements durch Governance-Kodizes: Eine Analyse der Transparenzwirkung. In A. Langer & A. Schröer (Eds.), Professionalisierung in nonprofit management (pp. 131–149). Wiesbaden: VS Verlag für Sozialwissenschaften.CrossRefGoogle Scholar
- United Nations Department of Economic and Social Affairs. (2003). Handbook on nonprofit institutions in the system of national accounts. New York: United Nations. Accessed September 03, 2014, from www.adm-cf.com/jhu/pdfs/UN_Handbook/UN_Handbook_Master31May2000.pdf
- van Broekhoven, R. A. (2008). Engaging Donors’ Trust. Accessed February 20, 2014, from http://www.icfo.org/ICFO-Publications
- Wex, T. (2004). Der Nonprofit-Sektor der Organisationsgesellschaft (1st ed.). Wiesbaden: Deutscher Universitäts-Verlag.CrossRefGoogle Scholar
- Wortham, R. A., & Wortham, C. B. (2007). Spiritual capital and the ‘good life’. Sociological Spectrum, 27(4), 439–452. doi: 10.1080/02732170701335053.CrossRefGoogle Scholar
- Zimmer, A., & Priller, E. (2007). Gemeinnützige Organisationen im gesellschaftlichen Wandel (2nd ed.). Wiesbaden: VS Verlag für Sozialwissenschaften.Google Scholar
Copyright information
© Springer International Publishing AG 2018