The sustainability of charitable organisations

Article

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

The sustainability of charitable organisations

ERA Journal ID21951
Article CategoryArticle
AuthorsOmura, Teruyo (Author) and Forster, John (Author)
Journal TitleInternational Journal of Organisational Behaviour
Journal Citation17 (2), pp. 1-17
Number of Pages17
Year2012
Place of PublicationToowoomba, Australia
ISSN1440-5377
Web Address (URL)http://www.usq.edu.au/business-law/research/ijob/articles
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.

Keywordsnon-profit; Cournot theory, organisational sustainability; public goods; private goods; provision; replacing government; volunteers
ANZSRC Field of Research 2020350103. Financial accounting
350101. Accounting theory and standards
350107. Sustainability accounting and reporting
Public Notes

File reproduced in accordance with the copyright policy of the publisher/author.

Byline AffiliationsSchool of Accounting, Economics and Finance
Griffith University
Institution of OriginUniversity of Southern Queensland
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