The sustainability of charitable organisations

Omura, Teruyo and Forster, John (2012) The sustainability of charitable organisations. International Journal of Organisational Behaviour, 17 (2). pp. 1-17.

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Abstract

Many charitable organisations do not produce commercially viable outputs and, consequently, rely heavily on private donations. As they operate in an increasingly competitive environment for donations and grants, organisational sustainability is increasingly a critical issue. Empirical results explaining levels of private donations to individual charities are presented and are consistent with a Cournot oligopolistic structure in the competition for private donations. Thus, the level of donations increases with an organisation’s level of fundraising expenditure, but the effect of inter-charity competition for grants reduces individual levels. Other influences on donations are volunteer numbers, government grants and organisational size and administrative expenditure.


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Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: Authors retain copyright. © T Omura & J Forster.
Depositing User: Dr Teruyo Omura
Faculty / Department / School: Historic - Faculty of Business and Law - School of Accounting, Economics and Finance
Date Deposited: 02 May 2012 05:29
Last Modified: 21 Jul 2014 03:48
Uncontrolled Keywords: non-profit; Cournot theory, organisational sustainability; public goods; private goods; provision; replacing government; volunteers
Fields of Research (FOR2008): 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150103 Financial Accounting
15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150101 Accounting Theory and Standards
15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150106 Sustainability Accounting and Reporting
Socio-Economic Objective (SEO2008): E Expanding Knowledge > 97 Expanding Knowledge > 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
URI: http://eprints.usq.edu.au/id/eprint/21201

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