Nonprofit organizations are critical actors in the Sustainable Development Goals as they
provide a wide range of social services to the community and contribute to creating a …

The nonprofit starvation cycle raises a fundamental question about the impact of overhead
spending on nonprofit program outcomes and organizational effectiveness. We test this …

Ensuring financial sustainability is crucial for the long-term success of any organization, as it
determines whether it can continue to operate and achieve its mission. While previous …

Purpose This study aims to examine the mediating role of resource capacity on the effect of
administrative capacity on local level development. Design/methodology/approach Data is …

While little evidence supports the notion that financially responsible nonprofits must maintain
low overhead ratios, the persistent preference for reduced overhead costs endures. Our …

This study integrates the publicness theory and the benefits theory of nonprofit finance to
examine how nonprofits' financial and non‐financial accountability criteria relate to the …

Nonprofits continue to be faced with the pressure to succeed under financial restrictions.
While donors assert that financial restrictions help nonprofit service delivery, nonprofit …

Accounting and reporting rules for nonprofit organizations are established by both the
Internal Revenue Service (IRS), which regulates the Form 990 informational return required …

This article argues that government performance is better understood and managed within a
broader competitiveness framework. Government competitiveness recursively integrates …

Nonprofits' performance is often evaluated based, in part, on their program spending ratio
(PSR). Yet, ranking nonprofits based on PSR has been criticized because it is an imprecise …