This paper examines, from a management accounting perspective, the efficacy of the dominant ‘restricted’ funding structure in the international development NGO sector in terms of overall sector effectiveness, and whether it is the most appropriate means of funding NGOs. The objective is to encourage theoretical debate around the tensions highlighted between external accountability for funding and overall value-for-money delivered by individual development NGOs and the wider international development sector. From unique access to three internationally recognised major NGOs, our case studies reveal management accounting as broadly homogenous, with some nuanced distinctions both within and between the cases; but the scope of management accounting emerges as relatively limited. This is despite the NGOs utilising complex accounting software, employing qualified accounting staff, and having a large annual income. Using the broad principles of systems theory to frame our approach, this paper suggests that due to the ‘restricted’ nature of funding awarded to NGOs by institutional donors, accounting is dominated by external accountability reporting to the detriment of management accounting. These relatively novel data on management accounting practices at international development NGOs help illustrate how, potentially, NGOs are missing opportunities to utilise, or even improve, value-for-money in terms of how various program themes, geographic areas or time periods are delivering better or worse discernible impact for the money spent.

The paper analyzes the impact of economic crises on organized civil society. A number of empirical studies have shown that a financial crisis can inflict a serious damage on the nonprofit sector—mainly through a sharp decline in revenues. However, the Greek case shows that a crisis can also have some positive effects on NGOs: many nonprofits introduced reforms that increased efficiency, the number of volunteers reached record levels, and there was a spectacular rise in funding by private philanthropic foundations. However, Greek NGOs continue to be dependent on external funding, unable to raise large sums from their members and the wider public. Organized Greek civil society continues to be turned upside down: dependency on EU and state funds is being replaced by dependency on private foundations.

As part of a social change agenda, nonprofit organisations engage in activities that contribute to debate and influence the development of public policy. This article presents the initial findings from a study investigating whether nonprofit organisations do participate in advocacy activities and if they do, how are they advocating and engaging in public debate without risking their current and future sources of funding. The key findings from the research have identified that the extent of advocacy by the nonprofit organisations studied has not diminished. A model, built on the findings from the literature on how nonprofit organisations approach advocacy, is applied to explain the advocacy activities by the case study organisations. These nonprofit organisations are identifying what they see to be the appropriate advocacy strategies to fit their organisational objectives, policies, funding sources and resources.

In the 1970s, the voluntary sector acted as a key space for advocacy and support for communities that were marginalised from statutory provision. This paper explores how East London voluntary sector organisations addressed the needs of new migrant communities in this period. Drawing on data from six case study organisations, this historical study explores the dual role these organisations played in advocating for these communities and providing needed services. The findings show that in the 1970s through the 1990s advocacy and service delivery functions were closely linked rather than service delivery crowding out advocacy as has been the trend in recent decades. The findings also emphasise the importance of the creation of trusted relationships between the organisations and the communities they served.

This article is concerned primarily with the relationship between academic ideas and the ‘real world’ of politics. Disciplinary histories often assume a one-way influence of ideas, that of the academy into political practice. This article reverses that relationship and explores the way in which real-world ideas about politics have the potential to influence the way in which the academy develops, and the kind of responses it might offer. The primary focus is upon England and the marketisation of higher education; it asks are we burning all our books? This article also raises broader questions about the relationship between academia and that which it observes, with specific reference to political science.

This study seeks to go beyond the current dichotomous evaluation of the effects of foreign financial patronage (and particularly European funds) in the post-communist civil society. A longitudinal claim-making and micro-frame analysis (1992–2012) of Czech Romani/pro-Romani activists shows that with the influx of European funds there was no significant change in NGOs action repertoire toward protest and contentious collective action as some proponents of the channeling thesis assume. On the other hand, the funding did not bring about the (often mentioned) co-optation and de-mobilization either. Particularly, Romani NGOs did not use protest tactics even before the arrival of foreign patronage, while other types of actors—especially in the informal, grassroots segment of civil society—protested both before and after this funding appeared. Nevertheless, what changed with the arrival of European funds was the discursive repertoire of the Romani and pro-Romani activists. The study concludes that the impacts of European funding also vary according to different civil society sectors and the picture of the impact of funding on post-communist society, in this case in the Czech Republic, is more diversified than previously assumed.

This article discusses some potentially harmful consequences of the Big Society agenda for small voluntary organisations, using a theoretical framework suggested by the later work of Pierre Bourdieu. I explore the way in which a voluntary self-help group for people with heart disease evolved, as a result of the pursuit of external funding. This paper focuses on the rapid rise of specific kinds of leaders—members with a professional background, relevant skills and an orientation to the group that enabled them to pursue funding opportunities and to gain increasing control despite the opposition of the long-standing volunteers and the founders of the group. I conclude that government policy to enhance the role of the voluntary sector in the delivery of welfare services may encourage certain kinds of leaders to become powerful in small voluntary organisations. This may adversely affect their organisational structure and lead members to feel dispossessed.

This article argues that European doctoral programmes in political science should have three main aspirations. First, students must master the cutting edge research literature, and thus should get the high-level training that they need in both theory and methodology. Second, programmes should expose students to multidisciplinary influences and strong skills of critical analysis, so that they may see further than the current generation. Finally, in order to reproduce the profession, students must be taught to become excellent teachers.

This paper examines some of the key challenges critical terrorism studies will have to face. Starting from the premise that a critical turn must both challenge traditional approaches to ‘terrorism’ and provide an umbrella under which traditional and critical perspectives from ‘terrorism studies’ and cognate fields can converge, the article reflects on the tensions this will introduce, ranging from how to define the boundaries of a critical field and whether to adopt the term ‘terrorism’ as a field delineator, to the need for policy-relevance and the tensions this introduces between striving to influence policy and avoiding co-optation. The paper ends with a reflection on the challenge of being sensitive to cultural and contextual differences while remaining true to one's emancipatory agenda.

This study analyzes the strategies displayed by non-governmental organizations in the social services sector to face the resource dependence on public administration in Southern Spain. We focus on the reorganization of the public subsidies system in Spain and its specific impact on the entities registered in Andalusia. In 2017, the Autonomous Communities assumed the management of a proportion of the subsidies with a charge to the Personal Income Tax for “social purposes,” which was previously managed by the General State Administration in its entirety. The case study combines the description of (a) the process of transferring the management of a line of subsidies from the state to the regional level, (b) the strategies of non-governmental organizations to face the context of instability and financial uncertainty, and (c) the impact of the regulatory bases of grant calls on programs implementation. First, the database with all the applications submitted in the calls of 2017 and 2018 is analyzed (n = 11,610 applications). Second, we describe the perception of the change in the management system, from the point of view of the third-sector social services entities. The combination of both strategies allows us to examine in detail the response of social service organizations to ensure the continuity of the budget and the continuity of services. The results show that the change in the management system gave rise to a wide debate among non-governmental social services organizations about the calls for grants managed by the regional government. However, the qualitative case study showed that the reaction of the entities has more to do with the needs of adaptation to an unstable, uncertain, and highly competitive financial environment, than with specific characteristics of grant calls.

This paper studies how foundations and businesses decide which environmental NGOs to fund. Since not all funding requests can be satisfied, donors have to evaluate applicants and select just a few. We argue that their selection is based on the evaluation of the applicant ENGO’s various aspects of “legitimacy” (Suchman, Acad Manage Rev, 20(3): 571–610, 1995). We test this claim by using data from 14 in-depth interviews with representatives of Greek foundations and businesses (banks and phone companies) which have funded flagship ENGOs over the period 2008–2010. We find that “moral legitimacy”, which taps on the normative evaluation of an organization by its audience, is the most important for all donors. On the other hand, “pragmatic legitimacy”, which rests on the donor’s self-interest calculations, was found to be more relevant for businesses than for foundations.

A perceived barrier to effective treatment of pediatric-onset multiple sclerosis (POMS) is access to disease-modifying therapies (DMTs). An online Canada-wide survey of POMS DMT prescribers was used to identify patterns in, and barriers to, DMT access. Nineteen prescribers provided responses. Overall, DMT access via private versus government drug plans was variable. First-generation (e.g., beta-interferon) DMTs were more accessible via government plans versus second-generation DMTs (e.g., ocrelizumab). Most DMTs were available through private insurance plans. B-cell depleting therapies were the most difficult to access. Variability in DMT access for POMS raises concerns about health equity and care optimization.

This report explores key considerations in relation to adopting a dynamic discount rate funding approach and the impacts of doing so in a range of areas, including funding volatility, investment strategy and end game objectives. It considers the advantages and disadvantages of this approach from the perspective of a range of stakeholders and the challenges that need overcoming in order to fully implement and support the approach, for example data challenges and the new skills required in the industry. The report includes sample modelling to highlight the practical issues that arise when adopting this approach. It describes a step-by-step approach for assessing the risks to be considered when determining an appropriate level of assets to provide funding for a sample set of pension scheme cash flows, as summarised in the table below.

It also considers how a dynamic discount rate approach fits within the proposed future funding regulations. Finally, the report puts forward recommendations for the IFoA, Scheme Actuaries and TPR.

Consequences of schemes adopting a dynamic discount rate approach could include very different investment strategies with investment in a wider pool of assets, less use of leveraged Liability Driven Investment, fewer schemes targeting buy-out as their end game strategy and an increase in technical work for actuaries in advising on the optimisation of asset and liability cash flows.

Public Humanities projects notoriously begin with the bootstrapping commitment of one or two long-suffering and visionary individuals. If they can make it past the turbulent narrows of their beginnings, they often only endure through unrecognized and little-rewarded labor. Gatherings of public humanists can be exercises in commiseration. When you determine that you have enough funding to last one more year, celebration is in order. Such travails naturally lead to the question of how public humanities programs can move beyond being nice extras to become more central to the concerns of our home institutions. How, in short, can the work of public humanists be institutionalized and become part of the everyday humdrum of academic life rather than the desperate scrabbling of the righteous, committed, frantic, and overtired?

This article explores the potential barriers for emerging composers to constructing and maintaining a career in the field of composition in Scotland, viewed through the lens of both those early in their careers and the experience of others who have worked professionally for many years. Thirty-nine composers responded to a survey that highlighted the role of educational mentoring, the need for monetary stability and the challenges faced by female and older emerging composers. The professional lives of current Scottish composers have been seldom studied, and the purpose of this investigation is to explore, inform and provide suggestions for future consideration.